The International Corporate Governance Network's (ICGN) Model Mandate Initiative requests two areas of ESG-specific disclosure. Which of the following is not one of the disclosures?
A.
A comprehensive ESG-linked performance attribution analysis
B.
A detailed disclosure of stewardship engagement and voting activity
C.
The manager's assessment of ESG risks that are embedded in the portfolio
The ICGN Model Mandate Initiative emphasizes the need for a detailed disclosure of stewardship engagement and voting activity, as well as the manager's assessment of ESG risks within the portfolio. However, a comprehensive ESG-linked performance attribution analysis is not specifically required under this initiative.ESG Reference: Chapter 6, Page 305 - Engagement and Stewardship in the ESG textbook.
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