ACSI’s Governance Guidelines are a clear statement of our members’ expectations about the governance practices of the companies they invest in. The purpose of these Guidelines is to provide insights about governance issues which are of material concern to our members. The Guidelines articulate the issues that we focus on in our engagement work with companies and the factors we take into consideration when determining our voting recommendations.

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This ACSI/FSC Guide assists Australian companies in dentifying and reporting environmental, social and governance issues. The guide was developed to provide Australian companies with a framework to disclose the ESG information that institutional investors would look for when considering their investments. It acknowledges the range of reporting frameworks in existence, and does not aim to recreate these but to provide companies with what Australian institutional investors look for when analysing a company’s material ESG risks.

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