Research & Surveys
A collection of research papers and survey results
Society submits evidence on Scope 3 emissions reporting
This IR Society response draws on the findings from recent member research on Scope 3 and SECR reporting.
Society responds to the FRC’s Corporate Governance Code proposals
In this IR Society response, which draws on the findings from recent member research on the FRC's proposals of most relevance to IROs, the Society is generally supportive of the proposed reforms, but calls for more flexibility and less prescription in certain areas, for example, audit committee oversight of narrative and sustainability reporting given many corporates already have a sustainability committee. The Society expresses support for increased transparency around malus and clawback arrangements, although calls for more clarity around disclosure of their ‘usage’. The Society also identifies several areas where more detailed guidance would be helpful, including ‘good’ outcome reporting, ‘significant’ appointments for ‘over-boarding’ disclosures, audit committee engagement with shareholders and oversight of narrative/sustainability reporting.
Research & Surveys 28 July, 2023
Findings from IRO Survey on Listing Rules and Investment Research
2023 member survey provides insights on Investment Research and the FCA's Listing Rule proposals.
Findings from 2023 Society IRO Survey on ESG Data and Ratings
Recent survey of IRO members provides insight into their experiences with ESG data and ratings agencies.