On our latest Deep Dive podcast, we unpack what’s changing in investor disclosures and their potential impact on upcoming off-cycle engagement.

Below are some key takeaways:

Climate: More granular demands—such as SBTi-validated emissions targets and full Scope 1-3 disclosures.

Social: An increasing focus on measurable results—employee satisfaction, pay equity, and board diversity

Governance: ESG is now embedded—investors expect exec. comp and board expertise to reflect today’s biggest risks, from AI ethics to cyber.

Regional trends: CSRD compliance is ramping up in Europe, North America is focusing on financial materiality, and Asia is catching up fast