在即将到来的报告季，仔细研究何种发展最有可能成为新话题。我们预计这些发展将影响投资者的参与以及对个人董事及其董事会的角色、职责和知识要求的长期期望。董事会与机构投资者互动时应关注的四个全球发展是：

1. 公司宗旨、文化和价值观被认为可以推动创造长期价值。

2. 关于气候相关财务信息披露工作组（TCFD）和可持续发展问责制标准委员会（SASB）的新兴共识作为环境、社会和治理（ESG）报告的标准化框架。

3. 投资者加强关注其业务可持续性和董事会责任制。

4. 专注于建立关系和采用多学科方法吸引投资者参与以进行更广泛沟通。

A closer look at developments that are most likely to become new topics in the upcoming engagement and reporting seasons.We expect these developments to shape investor engagement conversations and long-term expectations about the roles, responsibilities and knowledge requirements of individual directors and their boards. The four global developments that boards should anticipate when engaging with institutional shareholders are:

1. Corporate purpose, culture and values recognized as driving long-term value creation.

2. Emerging consensus on the Task Force on Climate-Related Financial Disclosures (TCFD) and the Sustainability Accountability Standards Board (SASB) as the standardized frameworks for environmental, social and governance (ESG) reporting.

3. Investors strengthening their approach to business sustainability and board accountability.

4. Companies focusing on relationship-building and a multi-disciplinary approach to investor engagement and broader communications.

(Source: www.nasdaq.com)

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