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</a><!-- .c-branding -->

<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'region' -->
<!-- FILE NAME SUGGESTIONS:
* region--top-advertising.html.twig
x region.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/layout/region.html.twig' -->
<div class="c-region--top_advertising">
<div class="container">
<div class="row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--leaderboard728x90.html.twig
* block--block-content--ccfe655e-f7f3-416c-b646-2de21f8cd647.html.twig
* block--block-content.html.twig
* block--block-content.html.twig
x block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->
<div id="block-leaderboard728x90" class="top-header-advert advert-block hide">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--block-content--body--basic.html.twig
* field--block-content--body.html.twig
* field--block-content--basic.html.twig
* field--body.html.twig
* field--text-with-summary.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item"><!-- Ads for new website - leaderboard - new [async] -->
<script type="text/javascript">if (!window.AdButler){(function(){var s = document.createElement("script"); s.async = true; s.type = "text/javascript";s.src = 'https://servedbyadbutler.com/app.js';var n = document.getElementsByTagName("script")[0]; n.parentNode.insertBefore(s, n);}());}</script>
<script type="text/javascript">
var AdButler = AdButler || {}; AdButler.ads = AdButler.ads || [];
var abkw = window.abkw || '';
var plc133669 = window.plc133669 || 0;
document.write('<'+'div class="general-advert" id="placement_133669_'+plc133669+'"></'+'div>');
AdButler.ads.push({handler: function(opt){ AdButler.register(151862, 133669, [728,90], 'placement_133669_'+opt.place, opt); }, opt: { place: plc133669++, keywords: abkw, domain: 'servedbyadbutler.com', click:'CLICK_MACRO_PLACEHOLDER' }});
</script>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--esgleaderboard728x90.html.twig
* block--block-content--b268bc8e-e634-417a-a7f3-21ccfde38e14.html.twig
* block--block-content.html.twig
* block--block-content.html.twig
x block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->
<div id="block-esgleaderboard728x90" class="top-header-advert advert-block hide">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--block-content--body--basic.html.twig
* field--block-content--body.html.twig
* field--block-content--basic.html.twig
* field--body.html.twig
* field--text-with-summary.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item"><!-- Sustainability topic leaderboard [async] -->

<script type="text/javascript">if (!window.AdButler){(function(){var s = document.createElement("script"); s.async = true; s.type = "text/javascript";s.src = 'https://servedbyadbutler.com/app.js';var n = document.getElementsByTagName("script")[0]; n.parentNode.insertBefore(s, n);}());}</script>

<script type="text/javascript">

var AdButler = AdButler || {}; AdButler.ads = AdButler.ads || [];

var abkw = window.abkw || '';

var plc128737 = window.plc128737 || 0;

document.write('<'+'div class="topic-advert" id="placement_128737_'+plc128737+'"></'+'div>');

AdButler.ads.push({handler: function(opt){ AdButler.register(151862, 128737, [728,90], 'placement_128737_'+opt.place, opt); }, opt: { place: plc128737++, keywords: abkw, domain: 'servedbyadbutler.com', click:'CLICK_MACRO_PLACEHOLDER' }});

</script></div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->

</div>
</div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/layout/region.html.twig' -->

<div class="header-menu">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'region' -->
<!-- FILE NAME SUGGESTIONS:
* region--header-center.html.twig
x region.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/layout/region.html.twig' -->
<div class="c-region--header_center">
<div class="container">
<div class="row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--mainnavigation.html.twig
* block--system-menu-block--main.html.twig
x block--system-menu-block.html.twig
* block--system.html.twig
* block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block--system-menu-block.html.twig' -->
<nav role="navigation" aria-labelledby="block-mainnavigation-menu" id="block-mainnavigation">

<h2 class="visually-hidden" id="block-mainnavigation-menu">Main navigation</h2>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'menu__main' -->
<!-- FILE NAME SUGGESTIONS:
* menu--main.html.twig
x menu.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/menu/menu.html.twig' -->

<ul class="menu">
<li class="menu-item">
<a href="/ticker-podcast" data-drupal-link-system-path="ticker-podcast">The Ticker Podcast</a>
</li>
<li class="menu-item">
<a href="/events?field_event_date_end_value=1" data-drupal-link-query="{&quot;field_event_date_end_value&quot;:&quot;1&quot;}" data-drupal-link-system-path="events">Events</a>
</li>
<li class="menu-item">
<a href="/ir-tv" data-drupal-link-system-path="ir-tv">IR TV</a>
</li>
<li class="menu-item">
<a href="/reports-library" data-drupal-link-system-path="reports-library">Reports and Research</a>
</li>
<li class="menu-item">
<a href="/magazine-archive" data-drupal-link-system-path="magazine-archive">Magazine</a>
</li>
</ul>

<!-- END OUTPUT from 'themes/irm/templates/menu/menu.html.twig' -->

</nav>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block--system-menu-block.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--searchblock.html.twig
* block--search-block.html.twig
* block--ds-tools.html.twig
x block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->
<div class="search-form" data-drupal-selector="search-form" id="block-searchblock">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'form' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/form.html.twig' -->
<form action="/search" method="get" id="search-form" accept-charset="UTF-8">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'form_element' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/form-element.html.twig' -->
<div class="js-form-item form-item js-form-type-search form-item-search-api-fulltext js-form-item-search-api-fulltext form-no-label">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'form_element_label' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/form-element-label.html.twig' -->
<label for="edit-search-api-fulltext" class="visually-hidden">Keyword</label>
<!-- END OUTPUT from 'themes/contrib/stable/templates/form/form-element-label.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'input__search' -->
<!-- FILE NAME SUGGESTIONS:
* input--search.html.twig
x input.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/input.html.twig' -->
<input data-drupal-selector="edit-search-api-fulltext" type="search" id="edit-search-api-fulltext" name="search_api_fulltext" value="" size="15" maxlength="64" class="form-search" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/form/input.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/form/form-element.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'input__submit' -->
<!-- FILE NAME SUGGESTIONS:
* input--submit.html.twig
x input.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/input.html.twig' -->
<input data-drupal-selector="edit-submit" type="submit" id="edit-submit" value="Search" class="button js-form-submit form-submit" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/form/input.html.twig' -->

</form>

<!-- END OUTPUT from 'themes/contrib/stable/templates/form/form.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->

</div>
</div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/layout/region.html.twig' -->

</div>
</div>
</div>

<a href="javascript:;" class="c-menu-btn js-menu-btn"><span></span></a> <!-- menu-button -->
<div id="site-navigation" class="c-main-navigation js-main-nav">
<div class="container">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--topicsmenu.html.twig
* block--system-menu-block--topics-menu.html.twig
x block--system-menu-block.html.twig
* block--system.html.twig
* block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block--system-menu-block.html.twig' -->
<nav role="navigation" aria-labelledby="block-topicsmenu-menu" id="block-topicsmenu">

<h2 class="visually-hidden" id="block-topicsmenu-menu">Topics menu</h2>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'menu__topics_menu' -->
<!-- FILE NAME SUGGESTIONS:
* menu--topics-menu.html.twig
x menu.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/menu/menu.html.twig' -->

<ul class="menu">
<li class="menu-item">
<a href="/article-topics/investor-perspectives" data-drupal-link-system-path="taxonomy/term/1225">Investor perspectives</a>
</li>
<li class="menu-item">
<a href="/article-topics/careers" data-drupal-link-system-path="taxonomy/term/1224">Careers</a>
</li>
<li class="menu-item menu-item--active-trail">
<a href="/article-topics/esg" data-drupal-link-system-path="taxonomy/term/1229">ESG</a>
</li>
<li class="menu-item">
<a href="/article-topics/shareholder-targeting-id" data-drupal-link-system-path="taxonomy/term/1233">Shareholder targeting &amp; ID</a>
</li>
<li class="menu-item">
<a href="/article-topics/case-studies" data-drupal-link-system-path="taxonomy/term/1235">Case studies</a>
</li>
<li class="menu-item">
<a href="/article-topics/corporate-access" data-drupal-link-system-path="taxonomy/term/1232">Corporate access</a>
</li>
<li class="menu-item">
<a href="/article-topics/ai-tech" data-drupal-link-system-path="taxonomy/term/1240">AI &amp; Tech</a>
</li>
<li class="menu-item">
<a href="/article-topics/small-cap" data-drupal-link-system-path="taxonomy/term/1241">Small cap</a>
</li>
<li class="menu-item">
<a href="/article-topics/activism-ma" data-drupal-link-system-path="taxonomy/term/1239">Activism, M&amp;A</a>
</li>
<li class="menu-item">
<a href="/article-topics/reporting" data-drupal-link-system-path="taxonomy/term/1228">Reporting</a>
</li>
<li class="menu-item">
<a href="/article-topics/regulation" data-drupal-link-system-path="taxonomy/term/1230">Regulation</a>
</li>
<li class="menu-item">
<a href="/article-topics/sell-side" data-drupal-link-system-path="taxonomy/term/1226">Sell side</a>
</li>
</ul>

<!-- END OUTPUT from 'themes/irm/templates/menu/menu.html.twig' -->

</nav>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block--system-menu-block.html.twig' -->

<div class="c-main-navigation__secondary-nav">
<div class="c-main-navigation__secondary-nav-button">
<span>More</span>(<span class="c-main-navigation__secondary-nav-button--counter"></span>)
<i class="font-chevron-right"></i>
</div>
<ul class="c-main-navigation__secondary-nav--menu">
</ul>
</div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--subscriptionmenu.html.twig
* block--system-menu-block--subscription-menu.html.twig
x block--system-menu-block.html.twig
* block--system.html.twig
* block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block--system-menu-block.html.twig' -->
<nav role="navigation" aria-labelledby="block-subscriptionmenu-menu" id="block-subscriptionmenu">

<h2 class="visually-hidden" id="block-subscriptionmenu-menu">Subscription menu</h2>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'menu__subscription_menu' -->
<!-- FILE NAME SUGGESTIONS:
* menu--subscription-menu.html.twig
x menu.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/menu/menu.html.twig' -->

<ul class="menu">
<li class="menu-item">
<a href="/subscribe-now" class="e-btn " data-drupal-link-system-path="subscribe-now">Subscribe</a>
</li>
</ul>

<!-- END OUTPUT from 'themes/irm/templates/menu/menu.html.twig' -->

</nav>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block--system-menu-block.html.twig' -->

</div>
</div>
</div>
</header><!-- #masthead -->
<div class="site-content js-site-content" id="site-content">

<main role="main" class="c-main-layout-wrapper">

<div class="container">
<div class="row">
<div class="col-sm-12">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'region' -->
<!-- FILE NAME SUGGESTIONS:
* region--highlighted.html.twig
x region.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/layout/region.html.twig' -->
<div class="c-region--highlighted">
<div class="container">
<div class="row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--irm-messages.html.twig
x block--system-messages-block.html.twig
* block--system.html.twig
* block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block--system-messages-block.html.twig' -->
<div data-drupal-messages-fallback class="hidden"></div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block--system-messages-block.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--pagetitle.html.twig
* block--page-title-block.html.twig
* block--core.html.twig
x block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->
<div id="block-pagetitle">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'page_title' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/content/page-title.html.twig' -->
<div class="node-created-date">Mar 08, 2024</div>
<h1>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--article.html.twig
x field--node--title.html.twig
* field--node--article.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span property="schema:name" class="field-title">SEC approves first US climate disclosure rules: Why the requirements are much weaker than planned and what they mean for companies</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</h1>

<!-- END OUTPUT from 'themes/contrib/stable/templates/content/page-title.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--articletopblock.html.twig
* block--article-top-block.html.twig
* block--ds-tools.html.twig
x block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->
<div id="block-articletopblock">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'article_top_block' -->
<!-- BEGIN OUTPUT from 'modules/custom/ds_tools/templates/article-top-block.html.twig' -->
<div class="clear-both container">
<div class="row">
<div class="col-md-12 article-author">
By
Sehoon Kim
</div>

<div class="col-md-12 bullet-point">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'item_list' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/dataset/item-list.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/dataset/item-list.html.twig' -->

</div>
</div>
</div>

<!-- END OUTPUT from 'modules/custom/ds_tools/templates/article-top-block.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->

</div>
</div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/layout/region.html.twig' -->

</div>
</div>

<div class="row">
<aside class="layout-sidebar-first col-lg-3" role="complementary">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'region' -->
<!-- FILE NAME SUGGESTIONS:
* region--sidebar-first.html.twig
x region.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/layout/region.html.twig' -->
<div class="c-region--sidebar_first">
<div class="container">
<div class="row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--whysubscribeblock.html.twig
* block--why-subscribe-block.html.twig
* block--irm-subscription.html.twig
x block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->
<div id="block-whysubscribeblock">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'why_subscribe_block' -->
<!-- BEGIN OUTPUT from 'modules/custom/irm_subscription/templates/why-subscribe-block.html.twig' -->
<div class="clear-both">
<svg version="1.1" id="Layer_1" xmlns="http://www.w3.org/2000/svg&quot; xmlns:xlink="http://www.w3.org/1999/xlink&quot; x="0px" y="0px"
width="165px" viewBox="0 0 78.002 101.003" enable-background="new 0 0 78.002 101.003"
xml:space="preserve">
<path d="M44.059,35.626H33.45V18.609h10.609c7.118,0,11.787,0.591,11.787,8.508C55.846,35.28,52.233,35.626,44.059,35.626
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<div>
<div class="field-field_subtitle">Companies face new rules for disclosing their climate-related risks</div>

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<div property="schema:text" class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>After two years of intense public debate, the SEC approved the nation’s <a href="https://www.sec.gov/files/33-11275-fact-sheet.pdf">first national climate disclosure rules</a> on March 6, 2024, setting out requirements for publicly listed companies to report their climate-related risks and, in some cases, their greenhouse gas emissions.</p>
<p>The new rules are much weaker <a href="https://theconversation.com/sec-proposes-far-reaching-climate-disclosur… those originally proposed</a>. Significantly, the SEC dropped a controversial plan to require companies to report Scope 3 emissions – emissions generated throughout the company’s supply chain and customers’ use of its products.</p>
<p>The rules do require larger companies to disclose Scope 1 and Scope 2 emissions, which are emissions from their operations and energy use. But those disclosures are required only to the extent that the company believes the information would be financially ‘<a href="https://www.law.cornell.edu/cfr/text/17/240.12b-2#:%7E:text=The%20term%…;’ to a reasonable investor’s decision-making.</p>
<p>More broadly, the new rules require publicly listed companies to disclose climate-related risks that are likely to have a material impact on their business, as well as disclose how they are managing those risks and any related corporate targets.</p>
<p>After announcing its initial proposal in 2022, the SEC received a <a href="https://www.sec.gov/comments/climate-disclosure/cll12.htm">staggering number of comments</a> from experts, companies and the public – about 24,000 of them, the most ever received for an SEC rule. The comments reflected both strong public interest in being informed about corporate climate-risk exposures and greenhouse gas emissions and also significant pushback, particularly over how much the rules would cost companies. Several Republican state attorneys general <a href="https://ago.wv.gov/Documents/Q0658792.pdf">threatened to sue</a>. </p>
<p>In response to the comments, the commissioners took their time to adjust the disclosure requirements, but the <a href="https://thehill.com/business/4513407-nine-states-file-legal-challenge-t… challenges may not be over</a>.</p>
<p>I <a href="https://warrington.ufl.edu/directory/person/7627/">specialize in sustainable finance and corporate governance</a> and have been following the SEC’s climate disclosure plans. Here are some of the major issues that led to this change and the implications of the new disclosure rules as they phase in, starting in 2025.</p>
<p><strong>The rule’s unequal cost to companies</strong></p>
<p>The most important reason for adding climate disclosure rules, <a href="https://www.sec.gov/news/speech/gensler-remarks-ceres-investor-briefing… SEC chairman Gary Gensler has noted</a>, is that climate-related risks and greenhouse gas emissions appear to be financially material information demanded by investors. </p>
<p>Indeed, for the past several years, large institutional investors have been vocal about the need for more transparency and consistency in corporate climate-risk disclosures.</p>
<p>As the SEC has often emphasized, most large companies already disclose some of this information voluntarily in their sustainability <a href="https://www.pwc.com/sk/en/environmental-social-and-corporate-governance… ESG reports</a>, which are often published alongside their annual reports.</p>
<p>As investors seem to demand this information, and many companies are voluntarily providing it, the SEC and proponents argued that it would be <a href="https://www.sec.gov/news/speech/gensler-remarks-ceres-investor-briefing… to mandate some consistency</a> in disclosures.</p>
<p>But much of the debate around the new disclosure rule has focused on whether it passes the cost-benefit smell test. In other words, would the compliance cost borne by firms potentially outweigh the financial benefits of mandated disclosures of climate risks and emissions that investors might value?</p>
<p>The compliance costs of federal disclosure requirements have been estimated to be substantial. When the SEC first proposed the rule in 2022, the commission’s own estimates implied that disclosure-related <a href="https://www.wsj.com/articles/fight-brews-over-cost-of-sec-climate-chang… costs would nearly double</a> for the average publicly listed company.</p>
<p>Comments on the rule have since pointed out that <a href="https://www.sec.gov/comments/s7-10-22/s71022-20132304-302836.pdf">there are also likely to be even greater indirect costs</a> related to adjustments that companies might have to make in how they conduct their operations. These costs might also have broader implications for employment in certain jobs and sectors.</p>
<p>Given that many smaller listed companies do not have voluntary disclosure practices in place, the burden is also expected to hit companies unequally, disproportionately affecting smaller companies while large corporations see little impact.</p>
<p><strong>Measuring greenhouse emissions isn’t simple</strong></p>
<p>Another practical problem lies in enforcing consistent measurement of emissions and climate-risk exposure.</p>
<p>International groups such as <a href="https://www.fsb-tcfd.org">the TCFD</a> and the <a href="https://www.ifrs.org/groups/international-sustainability-standards-boar… Sustainability Standards Board</a> have provided reporting standards and guidelines. But the measurements themselves are still subject to estimation and collection problems that might vary across industries and activities.</p>
<p>Moreover, estimating Scope 1, Scope 2 and Scope 3 emissions separately presents significant challenges. In particular, the difficulty of measuring a company’s indirect emissions from its supply chain – Scope 3 emissions – exponentially compounds the estimation problem. Reporting Scope 3 emissions also opens a floodgate of legal issues, as many smaller organizations in a large company’s value chain might have no legal obligation to disclose their own emissions.</p>
<p>The backlash over the challenges inherent in measuring Scope 3 emissions led to the commission’s decision to pare back that part of its proposed rules.</p>
<p>Many companies will also likely have to outsource the estimation and quantification of emissions and climate risks to third-party companies, where there have been concerns about higher costs, conflicts of interest and greenwashing.</p>
<p><strong>How the SEC stacks up to California and EU rules</strong></p>
<p>The SEC is not the first to adopt climate disclosure rules. A <a href="https://blogs.law.columbia.edu/climatechange/2023/12/15/a-comparative-a… rule went into effect in the EU</a> in January 2024. California has <a href="https://theconversation.com/exxon-apple-and-other-corporate-giants-will… even more stringent rule</a>, signed into law in October 2023. It will require both publicly listed and privately held firms to fully and unconditionally disclose all of Scope 1, Scope 2 and Scope 3 emissions when it goes into effect in 2026 and 2027. As California is among the world’s largest economies, its regulations are already expected to have wide effects on corporations around the world.</p>
<p>Hardcore <a href="https://news.bloomberglaw.com/esg/sec-climate-rules-risk-legal-battle-w… of the SEC rule</a> who wanted California-level disclosures across the board argue that Scope 3 emissions need to be disclosed, given that they compose the largest fraction of all carbon emissions.</p>
<p>Skeptics of the rule, including two of the five SEC commissioners, question whether there needs to be any rule at all if things are inevitably watered down anyway. </p>
<p>Given the recent conservative <a href="https://www.wsj.com/business/the-latest-dirty-word-in-corporate-america… against companies focusing on ESG</a> issues and the ensuing <a href="https://www.ft.com/content/3ce06a6f-f0e3-4f70-a078-82a6c265ddc2">retren… by several institutional investors</a> from their previous climate commitments, it will be interesting to see how the new corporate climate disclosures will actually affect investors’ and corporations’ decisions.</p>
<p><em>Sehoon Kim is assistant professor of finance at the University of Florida</em></p>
<p><em>This article is republished from <a href="https://theconversation.com">The Conversation</a> under a Creative Commons license. Read the <a href="https://theconversation.com/sec-approves-first-us-climate-disclosure-ru… article</a>.</em></p>
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<span class="field-title">Sehoon Kim</span>

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<p>Sehoon Kim is Assistant professor of finance at University of Florida . His research interests include corporate finance, financial markets, corporate governance, sustainability, competition and public policy.</p>

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<p>Stay informed and ahead on the latest trends and activities
in the fast-moving world of investor relations by signing
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This new white paper from Donnelley Financial Solutions (DFIN) takes a deep dive into the critical reporting trends public companies must prepare for in 2024...

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<a href="/research-reports/reporting-trends-2024-what-comes-next" class="e-btn download-link" hreflang="en">Download here</a><div>Sponsored white paper</div>
</div>

</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--teaser-for-whitepapers-archive.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--sidekick300x600.html.twig
* block--block-content--e229fe74-4c4a-41d9-95f0-89e308ce9a91.html.twig
* block--block-content.html.twig
* block--block-content.html.twig
x block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->
<div id="block-sidekick300x600" class="sidebar-advert advert-block hide">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--block-content--body--basic.html.twig
* field--block-content--body.html.twig
* field--block-content--basic.html.twig
* field--body.html.twig
* field--text-with-summary.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item"><!-- Ads for new website - sidekick [async] -->
<script type="text/javascript">if (!window.AdButler){(function(){var s = document.createElement("script"); s.async = true; s.type = "text/javascript";s.src = 'https://servedbyadbutler.com/app.js';var n = document.getElementsByTagName("script")[0]; n.parentNode.insertBefore(s, n);}());}</script>
<script type="text/javascript">
var AdButler = AdButler || {}; AdButler.ads = AdButler.ads || [];
var abkw = window.abkw || '';
var plc255772 = window.plc255772 || 0;
document.write('<'+'div class="general-advert" id="placement_255772_'+plc255772+'"></'+'div>');
AdButler.ads.push({handler: function(opt){ AdButler.register(151862, 255772, [300,600], 'placement_255772_'+opt.place, opt); }, opt: { place: plc255772++, keywords: abkw, domain: 'servedbyadbutler.com', click:'CLICK_MACRO_PLACEHOLDER' }});
</script></div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--esgsidekick300x600.html.twig
* block--block-content--d3184665-737e-44c4-81fa-fd65a574ca82.html.twig
* block--block-content.html.twig
* block--block-content.html.twig
x block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->
<div id="block-esgsidekick300x600" class="sidebar-advert advert-block hide">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--block-content--body--basic.html.twig
* field--block-content--body.html.twig
* field--block-content--basic.html.twig
* field--body.html.twig
* field--text-with-summary.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item"><!-- Sustainability topic sidekick [async] -->

<script type="text/javascript">if (!window.AdButler){(function(){var s = document.createElement("script"); s.async = true; s.type = "text/javascript";s.src = 'https://servedbyadbutler.com/app.js';var n = document.getElementsByTagName("script")[0]; n.parentNode.insertBefore(s, n);}());}</script>

<script type="text/javascript">

var AdButler = AdButler || {}; AdButler.ads = AdButler.ads || [];

var abkw = window.abkw || '';

var plc256532 = window.plc256532 || 0;

document.write('<'+'div class="topic-advert" id="placement_256532_'+plc256532+'"></'+'div>');

AdButler.ads.push({handler: function(opt){ AdButler.register(151862, 256532, [300,600], 'placement_256532_'+opt.place, opt); }, opt: { place: plc256532++, keywords: abkw, domain: 'servedbyadbutler.com', click:'CLICK_MACRO_PLACEHOLDER' }});

</script></div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--topicsponsorblock.html.twig
* block--topic-sponsor-block.html.twig
* block--ds-tools.html.twig
x block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->
<div id="block-topicsponsorblock">

<h2>From our sponsor</h2>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--28810--promoted.html.twig
* node--28810.html.twig
* node--sponsor--promoted.html.twig
* node--sponsor.html.twig
* node--promoted.html.twig
x node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node.html.twig' -->
<article data-history-node-id="28810" role="article" about="/sponsor/donnelley-financial-solutions-dfin" class="node node--type-sponsor node--view-mode-promoted clearfix">

<h2>
<a href="/sponsor/donnelley-financial-solutions-dfin" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--sponsor.html.twig
x field--node--title.html.twig
* field--node--sponsor.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span class="field-title">Donnelley Financial Solutions (DFIN)</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h2>

<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--sponsor.html.twig
* field--node--field-image.html.twig
* field--node--sponsor.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img loading="lazy" src="/sites/default/files/styles/thumbnail/public/node/sponsor/DFIN_logo_final_250w.jpg?itok=AzAGgazK" width="100" height="54" alt="Donnelley Financial Solutions (DFIN)" title="Donnelley Financial Solutions (DFIN)" typeof="foaf:Image" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<a href="/sponsor/donnelley-financial-solutions-dfin" class="e-btn download-link" hreflang="und">Download here</a>
</div>

</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--views-block--most-read-block-1.html.twig
* block--views-block--most-read-block-1.html.twig
* block--views-block.html.twig
* block--views.html.twig
x block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->
<div class="views-element-container" id="block-views-block-most-read-block-1">

<h2>Most read</h2>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'container' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/container.html.twig' -->
<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'views_view' -->
<!-- BEGIN OUTPUT from 'themes/irm/templates/views/views-view.html.twig' -->
<div class="view view-most-read view-id-most_read view-display-id-block_1 js-view-dom-id-726511451d2085f7ad56229c1ba0eb38de3c8739da37a634d4631c99bd326d99">

<div class="view-content">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'views_view_unformatted' -->
<!-- BEGIN OUTPUT from 'themes/irm/templates/views/views-view-unformatted.html.twig' -->

<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--most-read--block-1.html.twig
* node--view--most-read.html.twig
* node--35058--related-articles.html.twig
* node--35058.html.twig
x node--article--related-articles.html.twig
* node--article.html.twig
* node--related-articles.html.twig
* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--article--related-articles.html.twig' -->
<article data-history-node-id="35058" role="article" about="/reporting/tcfd-bids-adieu-cop28" typeof="schema:Article" class="node node--type-article node--promoted node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--article.html.twig
* field--node--field-image.html.twig
* field--node--article.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/reporting/tcfd-bids-adieu-cop28" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img property="schema:image" loading="lazy" src="/sites/default/files/styles/article_teaser/public/field/image/iStock-1738810718.jpg?itok=e5Xx9__7" width="500" height="384" alt="Credits :Techa Tungateja, iStock " typeof="foaf:Image" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

</a>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-article-topic--article.html.twig
* field--node--field-article-topic.html.twig
* field--node--article.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/reporting" hreflang="en">Reporting</a></div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/reporting/tcfd-bids-adieu-cop28" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--article.html.twig
x field--node--title.html.twig
* field--node--article.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span property="schema:name" class="field-title">TCFD bids adieu at COP28</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>
<a href="/reporting/tcfd-bids-adieu-cop28" class="read-more">Read Now</a>
</div>
</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--article--related-articles.html.twig' -->

</div>
<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--most-read--block-1.html.twig
* node--view--most-read.html.twig
* node--34621--related-articles.html.twig
* node--34621.html.twig
x node--article--related-articles.html.twig
* node--article.html.twig
* node--related-articles.html.twig
* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--article--related-articles.html.twig' -->
<article data-history-node-id="34621" role="article" about="/case-studies/investor-events-research-report-out-now" typeof="schema:Article" class="node node--type-article node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--article.html.twig
* field--node--field-image.html.twig
* field--node--article.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/case-studies/investor-events-research-report-out-now" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img property="schema:image" loading="lazy" src="/sites/default/files/styles/article_teaser/public/field/image/investor-events-2023-cover-full-19.05.23.png?itok=4UiZ_FZM" width="500" height="329" alt="Investor Events research report out now" typeof="foaf:Image" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

</a>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-article-topic--article.html.twig
* field--node--field-article-topic.html.twig
* field--node--article.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/case-studies" hreflang="en">Case studies</a></div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/case-studies/investor-events-research-report-out-now" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--article.html.twig
x field--node--title.html.twig
* field--node--article.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span property="schema:name" class="field-title">Investor Events research report out now</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>
<a href="/case-studies/investor-events-research-report-out-now" class="read-more">Read Now</a>
</div>
</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--article--related-articles.html.twig' -->

</div>
<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--most-read--block-1.html.twig
* node--view--most-read.html.twig
* node--34803--related-articles.html.twig
* node--34803.html.twig
x node--article--related-articles.html.twig
* node--article.html.twig
* node--related-articles.html.twig
* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--article--related-articles.html.twig' -->
<article data-history-node-id="34803" role="article" about="/reporting/european-commission-adopts-sustainability-reporting-standards" typeof="schema:Article" class="node node--type-article node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--article.html.twig
* field--node--field-image.html.twig
* field--node--article.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/reporting/european-commission-adopts-sustainability-reporting-standards" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img property="schema:image" loading="lazy" src="/sites/default/files/styles/article_teaser/public/field/image/ESRS2400.jpg?itok=UEKxXCt5" width="500" height="333" alt="European Commission adopts sustainability reporting standards" typeof="foaf:Image" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

</a>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-article-topic--article.html.twig
* field--node--field-article-topic.html.twig
* field--node--article.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/reporting" hreflang="en">Reporting</a></div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/reporting/european-commission-adopts-sustainability-reporting-standards" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--article.html.twig
x field--node--title.html.twig
* field--node--article.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span property="schema:name" class="field-title">European Commission adopts sustainability reporting standards</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>
<a href="/reporting/european-commission-adopts-sustainability-reporting-standards" class="read-more">Read Now</a>
</div>
</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--article--related-articles.html.twig' -->

</div>
<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--most-read--block-1.html.twig
* node--view--most-read.html.twig
* node--34840--related-articles.html.twig
* node--34840.html.twig
x node--article--related-articles.html.twig
* node--article.html.twig
* node--related-articles.html.twig
* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--article--related-articles.html.twig' -->
<article data-history-node-id="34840" role="article" about="/reporting/ai-tool-allows-anyone-generate-score-sustainability-reports" typeof="schema:Article" class="node node--type-article node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--article.html.twig
* field--node--field-image.html.twig
* field--node--article.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/reporting/ai-tool-allows-anyone-generate-score-sustainability-reports" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img property="schema:image" loading="lazy" src="/sites/default/files/styles/article_teaser/public/field/image/person%20using%20laptop.jpg?itok=UePlLWft" width="500" height="208" alt="Person using laptop" typeof="foaf:Image" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

</a>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-article-topic--article.html.twig
* field--node--field-article-topic.html.twig
* field--node--article.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/reporting" hreflang="en">Reporting</a></div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/reporting/ai-tool-allows-anyone-generate-score-sustainability-reports" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--article.html.twig
x field--node--title.html.twig
* field--node--article.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span property="schema:name" class="field-title">AI tool allows anyone to generate score for sustainability reports </span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>
<a href="/reporting/ai-tool-allows-anyone-generate-score-sustainability-reports" class="read-more">Read Now</a>
</div>
</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--article--related-articles.html.twig' -->

</div>
<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--most-read--block-1.html.twig
* node--view--most-read.html.twig
* node--34813--related-articles.html.twig
* node--34813.html.twig
x node--article--related-articles.html.twig
* node--article.html.twig
* node--related-articles.html.twig
* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--article--related-articles.html.twig' -->
<article data-history-node-id="34813" role="article" about="/esg/uk-announces-creation-new-sustainability-disclosure-standards" typeof="schema:Article" class="node node--type-article node--promoted node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--article.html.twig
* field--node--field-image.html.twig
* field--node--article.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/esg/uk-announces-creation-new-sustainability-disclosure-standards" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img property="schema:image" loading="lazy" src="/sites/default/files/styles/article_teaser/public/field/image/london%20bus_0.jpg?itok=p7m4hk-n" width="500" height="208" alt="UK announces creation of new Sustainability Disclosure Standards" typeof="foaf:Image" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

</a>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-article-topic--article.html.twig
* field--node--field-article-topic.html.twig
* field--node--article.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/esg" hreflang="en">ESG</a></div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/esg/uk-announces-creation-new-sustainability-disclosure-standards" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--article.html.twig
x field--node--title.html.twig
* field--node--article.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span property="schema:name" class="field-title">UK announces creation of new Sustainability Disclosure Standards</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>
<a href="/esg/uk-announces-creation-new-sustainability-disclosure-standards" class="read-more">Read Now</a>
</div>
</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--article--related-articles.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/views/views-view-unformatted.html.twig' -->

</div>

</div>

<!-- END OUTPUT from 'themes/irm/templates/views/views-view.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/form/container.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--views-block--upcoming-events-block-1.html.twig
* block--views-block--upcoming-events-block-1.html.twig
* block--views-block.html.twig
* block--views.html.twig
x block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->
<div class="views-element-container" id="block-views-block-upcoming-events-block-1">

<h2>Upcoming events</h2>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'container' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/container.html.twig' -->
<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'views_view' -->
<!-- BEGIN OUTPUT from 'themes/irm/templates/views/views-view.html.twig' -->
<div class="view view-upcoming-events view-id-upcoming_events view-display-id-block_1 js-view-dom-id-d70349b2c477dc15a06e449778fd3ac6d135aab4cc712c32abdf587461c6a4ad">

<div class="view-content">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'views_view_unformatted' -->
<!-- BEGIN OUTPUT from 'themes/irm/templates/views/views-view-unformatted.html.twig' -->

<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--upcoming-events--block-1.html.twig
* node--view--upcoming-events.html.twig
* node--35027--related-articles.html.twig
* node--35027.html.twig
x node--event--related-articles.html.twig
* node--event.html.twig
* node--related-articles.html.twig
* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--event--related-articles.html.twig' -->
<article data-history-node-id="35027" role="article" about="/events/forum-ai-ir-0" class="node node--type-event node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--event.html.twig
* field--node--field-image.html.twig
* field--node--event.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img loading="lazy" src="/sites/default/files/styles/events_teaser_image/public/node/photo/IR%20Magazine%20-%20AI%20for%20IR%20Forum%20-%20Europe%2024%20-%20Events%20Listing%20Image%20-%20594x382.jpg?itok=R4T7mseA" width="594" height="382" alt="" typeof="foaf:Image" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div>
<div>
<span>07</span> Mar
</div>
<div>
<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-location--event.html.twig
* field--node--field-location.html.twig
* field--node--event.html.twig
* field--field-location.html.twig
* field--string.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_location field field--name-field-location field--type-string field--label-hidden field--item">London, UK</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

2024</div>
<h3>
<a href="https://events.irmagazine.com/aiforumeurope/&quot; rel="bookmark" target="_blank">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--event.html.twig
x field--node--title.html.twig
* field--node--event.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span class="field-title">Forum – AI for IR</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>
</div>
</div>
</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--event--related-articles.html.twig' -->

</div>
<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--upcoming-events--block-1.html.twig
* node--view--upcoming-events.html.twig
* node--35172--related-articles.html.twig
* node--35172.html.twig
x node--event--related-articles.html.twig
* node--event.html.twig
* node--related-articles.html.twig
* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--event--related-articles.html.twig' -->
<article data-history-node-id="35172" role="article" about="/events/webinar-aligning-compensation-stakeholder-expectations" class="node node--type-event node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--event.html.twig
* field--node--field-image.html.twig
* field--node--event.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img loading="lazy" src="/sites/default/files/styles/events_teaser_image/public/node/photo/Image_Webinar%20event%20listing_28.jpg?itok=ItcYSneF" width="594" height="382" alt="" typeof="foaf:Image" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div>
<div>
<span>14</span> Mar
</div>
<div>
<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-location--event.html.twig
* field--node--field-location.html.twig
* field--node--event.html.twig
* field--field-location.html.twig
* field--string.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_location field field--name-field-location field--type-string field--label-hidden field--item">Online</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

2024</div>
<h3>
<a href="" rel="bookmark" target="_blank">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--event.html.twig
x field--node--title.html.twig
* field--node--event.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span class="field-title">Webinar – Aligning compensation with stakeholder expectations</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>
</div>
</div>
</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--event--related-articles.html.twig' -->

</div>
<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--upcoming-events--block-1.html.twig
* node--view--upcoming-events.html.twig
* node--35065--related-articles.html.twig
* node--35065.html.twig
x node--event--related-articles.html.twig
* node--event.html.twig
* node--related-articles.html.twig
* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--event--related-articles.html.twig' -->
<article data-history-node-id="35065" role="article" about="/events/think-tank-west-coast-3" class="node node--type-event node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--event.html.twig
* field--node--field-image.html.twig
* field--node--event.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img loading="lazy" src="/sites/default/files/styles/events_teaser_image/public/node/photo/IR%20Magazine%20-%20Think%20Tank%20-%20West%20Coast%2024%20-%20Events%20Listing%20Image%20-%20594x382.jpg?itok=CbolRwph" width="594" height="382" alt="" typeof="foaf:Image" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div>
<div>
<span>20</span> Mar
</div>
<div>
<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-location--event.html.twig
* field--node--field-location.html.twig
* field--node--event.html.twig
* field--field-location.html.twig
* field--string.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_location field field--name-field-location field--type-string field--label-hidden field--item">Palo Alto, US</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

2024</div>
<h3>
<a href="https://events.irmagazine.com/westcoast/&quot; rel="bookmark" target="_blank">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--event.html.twig
x field--node--title.html.twig
* field--node--event.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span class="field-title">Think Tank – West Coast</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>
</div>
</div>
</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--event--related-articles.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/views/views-view-unformatted.html.twig' -->

</div>

</div>

<!-- END OUTPUT from 'themes/irm/templates/views/views-view.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/form/container.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->

</div>
</div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/layout/region.html.twig' -->

</aside>
</div>

<div class="row">
<div class="col-sm-12">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'region' -->
<!-- FILE NAME SUGGESTIONS:
* region--content-wide.html.twig
x region.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/layout/region.html.twig' -->
<div class="c-region--content_wide">
<div class="container">
<div class="row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--views-block--topic-related-block-1.html.twig
* block--views-block--topic-related-block-1.html.twig
* block--views-block.html.twig
* block--views.html.twig
x block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->
<div class="views-element-container" id="block-views-block-topic-related-block-1">

<h2>Topic-related</h2>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'container' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/container.html.twig' -->
<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'views_view' -->
<!-- BEGIN OUTPUT from 'themes/irm/templates/views/views-view.html.twig' -->
<div class="view view-topic-related view-id-topic_related view-display-id-block_1 js-view-dom-id-55e3f6f3c9aa790fdae82c826f33ef6520275f5820521a8e923f5e1da4f38887">

<div class="view-content">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'views_view_unformatted' -->
<!-- BEGIN OUTPUT from 'themes/irm/templates/views/views-view-unformatted.html.twig' -->

<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--topic-related--block-1.html.twig
* node--view--topic-related.html.twig
* node--35059--related-articles.html.twig
* node--35059.html.twig
x node--research--related-articles.html.twig
* node--research.html.twig
* node--related-articles.html.twig
* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->
<article data-history-node-id="35059" role="article" about="/research-reports/reporting-trends-2024-what-comes-next" class="node node--type-research node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--research.html.twig
* field--node--field-image.html.twig
* field--node--research.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/research-reports/reporting-trends-2024-what-comes-next" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img loading="lazy" src="/sites/default/files/styles/article_teaser/public/dfin-cover-11.12.23-full.png?itok=-Xy1mzaj" width="500" height="381" alt="" typeof="foaf:Image" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

</a>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-article-topic--research.html.twig
* field--node--field-article-topic.html.twig
* field--node--research.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/esg" hreflang="en">ESG</a></div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/research-reports/reporting-trends-2024-what-comes-next" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--research.html.twig
x field--node--title.html.twig
* field--node--research.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span class="field-title">Reporting trends for 2024: What comes next?</span>

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</a>
</h3>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
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x field.html.twig
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<div class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'smart_trim' -->
<!-- FILE NAME SUGGESTIONS:
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* smart-trim--node--research.html.twig
* smart-trim--body.html.twig
* smart-trim--research.html.twig
* smart-trim--node.html.twig
x smart-trim.html.twig
-->
<!-- BEGIN OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->
This new white paper from Donnelley Financial Solutions (DFIN) takes a deep dive into the...

<!-- END OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->

</div>

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<a href="/research-reports/reporting-trends-2024-what-comes-next" class="e-btn">Download</a>
</div>
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</div>
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<!-- FILE NAME SUGGESTIONS:
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x node--research--related-articles.html.twig
* node--research.html.twig
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-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->
<article data-history-node-id="35009" role="article" about="/research-reports/incentivizing-what-matters-cross-continental-review-sustainability-linked" class="node node--type-research node--view-mode-related-articles clearfix">

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<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
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* field--image.html.twig
x field.html.twig
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<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/research-reports/incentivizing-what-matters-cross-continental-review-sustainability-linked" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img loading="lazy" src="/sites/default/files/styles/article_teaser/public/iss-wp-cover-22.11.23-full.png?itok=_C2XpLTg" width="500" height="411" alt="" typeof="foaf:Image" />

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<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

</a>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

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<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
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* field--node--field-article-topic.html.twig
* field--node--research.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
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<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/esg" hreflang="en">ESG</a></div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/research-reports/incentivizing-what-matters-cross-continental-review-sustainability-linked" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--research.html.twig
x field--node--title.html.twig
* field--node--research.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span class="field-title">Incentivizing what matters: A cross-continental review of sustainability-linked executive incentives</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--body--research.html.twig
* field--node--body.html.twig
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* field--body.html.twig
* field--text-with-summary.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'smart_trim' -->
<!-- FILE NAME SUGGESTIONS:
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* smart-trim--node--research.html.twig
* smart-trim--body.html.twig
* smart-trim--research.html.twig
* smart-trim--node.html.twig
x smart-trim.html.twig
-->
<!-- BEGIN OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->
The use of sustainability-linked targets in executive compensation schemes continues to...

<!-- END OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->

</div>

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<a href="/research-reports/incentivizing-what-matters-cross-continental-review-sustainability-linked" class="e-btn">Download</a>
</div>
</article>

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</div>
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<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
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x node--research--related-articles.html.twig
* node--research.html.twig
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* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->
<article data-history-node-id="34938" role="article" about="/research-reports/esg-pulse-report-sharpened-focus" class="node node--type-research node--view-mode-related-articles clearfix">

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<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--research.html.twig
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* field--image.html.twig
x field.html.twig
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<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/research-reports/esg-pulse-report-sharpened-focus" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img loading="lazy" src="/sites/default/files/styles/article_teaser/public/dfin-wp-09.10.23-full.png?itok=JyWdH64V" width="500" height="448" alt="" typeof="foaf:Image" />

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<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

</a>

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</div>

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<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-article-topic--research.html.twig
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* field--node--research.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/esg" hreflang="en">ESG</a></div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/research-reports/esg-pulse-report-sharpened-focus" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--research.html.twig
x field--node--title.html.twig
* field--node--research.html.twig
* field--title.html.twig
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* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span class="field-title">ESG Pulse Report: A Sharpened Focus</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--body--research.html.twig
* field--node--body.html.twig
* field--node--research.html.twig
* field--body.html.twig
* field--text-with-summary.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'smart_trim' -->
<!-- FILE NAME SUGGESTIONS:
* smart-trim--node--research--body.html.twig
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* smart-trim--body.html.twig
* smart-trim--research.html.twig
* smart-trim--node.html.twig
x smart-trim.html.twig
-->
<!-- BEGIN OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->
This new report presents the results of a survey from DFIN and Morning Consult, which...

<!-- END OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<a href="/research-reports/esg-pulse-report-sharpened-focus" class="e-btn">Download</a>
</div>
</article>

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</div>
<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--topic-related--block-1.html.twig
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x node--research--related-articles.html.twig
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-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->
<article data-history-node-id="34528" role="article" about="/research-reports/executive-compensation-disclosure-handbook" class="node node--type-research node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--research.html.twig
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* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/research-reports/executive-compensation-disclosure-handbook" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img loading="lazy" src="/sites/default/files/styles/article_teaser/public/dfin-executive-compensation-2023-cover-full.png?itok=2cRR0GPK" width="500" height="439" alt="" typeof="foaf:Image" />

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<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

</a>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

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<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-article-topic--research.html.twig
* field--node--field-article-topic.html.twig
* field--node--research.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/esg" hreflang="en">ESG</a></div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/research-reports/executive-compensation-disclosure-handbook" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--research.html.twig
x field--node--title.html.twig
* field--node--research.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span class="field-title">Executive compensation disclosure handbook</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--body--research.html.twig
* field--node--body.html.twig
* field--node--research.html.twig
* field--body.html.twig
* field--text-with-summary.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'smart_trim' -->
<!-- FILE NAME SUGGESTIONS:
* smart-trim--node--research--body.html.twig
* smart-trim--research--body.html.twig
* smart-trim--node--body.html.twig
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* smart-trim--body.html.twig
* smart-trim--research.html.twig
* smart-trim--node.html.twig
x smart-trim.html.twig
-->
<!-- BEGIN OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->
This updated handbook from DFIN provides a practical guide for public companies navigating...

<!-- END OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<a href="/research-reports/executive-compensation-disclosure-handbook" class="e-btn">Download</a>
</div>
</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->

</div>
<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--topic-related--block-1.html.twig
* node--view--topic-related.html.twig
* node--34527--related-articles.html.twig
* node--34527.html.twig
x node--research--related-articles.html.twig
* node--research.html.twig
* node--related-articles.html.twig
* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->
<article data-history-node-id="34527" role="article" about="/research-reports/proxy-season-field-guide-0" class="node node--type-research node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--research.html.twig
* field--node--field-image.html.twig
* field--node--research.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/research-reports/proxy-season-field-guide-0" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img loading="lazy" src="/sites/default/files/styles/article_teaser/public/dfin-proxy-season-field-guide-2023-cover-full.png?itok=icdgdkBO" width="500" height="445" alt="" typeof="foaf:Image" />

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<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

</a>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

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<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-article-topic--research.html.twig
* field--node--field-article-topic.html.twig
* field--node--research.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/esg" hreflang="en">ESG</a></div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/research-reports/proxy-season-field-guide-0" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--research.html.twig
x field--node--title.html.twig
* field--node--research.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span class="field-title">Proxy season field guide</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--body--research.html.twig
* field--node--body.html.twig
* field--node--research.html.twig
* field--body.html.twig
* field--text-with-summary.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'smart_trim' -->
<!-- FILE NAME SUGGESTIONS:
* smart-trim--node--research--body.html.twig
* smart-trim--research--body.html.twig
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* smart-trim--body.html.twig
* smart-trim--research.html.twig
* smart-trim--node.html.twig
x smart-trim.html.twig
-->
<!-- BEGIN OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->
This useful report from DFIN provides an overview of recent legislative, regulatory and...

<!-- END OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<a href="/research-reports/proxy-season-field-guide-0" class="e-btn">Download</a>
</div>
</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->

</div>
<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--topic-related--block-1.html.twig
* node--view--topic-related.html.twig
* node--34475--related-articles.html.twig
* node--34475.html.twig
x node--research--related-articles.html.twig
* node--research.html.twig
* node--related-articles.html.twig
* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->
<article data-history-node-id="34475" role="article" about="/research-reports/effective-esg-programs-require-art-and-science" class="node node--type-research node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--research.html.twig
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* field--node--research.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/research-reports/effective-esg-programs-require-art-and-science" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img loading="lazy" src="/sites/default/files/styles/article_teaser/public/broadridge-cover-Spring2023-440.png?itok=KqDQEkSe" width="500" height="352" alt="" typeof="foaf:Image" />

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</a>

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</div>

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<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-article-topic--research.html.twig
* field--node--field-article-topic.html.twig
* field--node--research.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/esg" hreflang="en">ESG</a></div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/research-reports/effective-esg-programs-require-art-and-science" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
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x field--node--title.html.twig
* field--node--research.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span class="field-title">Effective ESG programs require art and science</span>

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</a>
</h3>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
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* field--node--body.html.twig
* field--node--research.html.twig
* field--body.html.twig
* field--text-with-summary.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'smart_trim' -->
<!-- FILE NAME SUGGESTIONS:
* smart-trim--node--research--body.html.twig
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* smart-trim--node--body.html.twig
* smart-trim--node--research.html.twig
* smart-trim--body.html.twig
* smart-trim--research.html.twig
* smart-trim--node.html.twig
x smart-trim.html.twig
-->
<!-- BEGIN OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->
This new report from Broadridge looks at the need for ESG programs to combine both strong...

<!-- END OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<a href="/research-reports/effective-esg-programs-require-art-and-science" class="e-btn">Download</a>
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</div>
<div class="views-row">

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<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
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x node--research--related-articles.html.twig
* node--research.html.twig
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* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->
<article data-history-node-id="34473" role="article" about="/research-reports/investors-are-asking-about-esg-heres-how-respond" class="node node--type-research node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
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* field--image.html.twig
x field.html.twig
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<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/research-reports/investors-are-asking-about-esg-heres-how-respond" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img loading="lazy" src="/sites/default/files/styles/article_teaser/public/figbytes-cover-Spring2023-440.png?itok=QNWxKSE4" width="500" height="352" alt="" typeof="foaf:Image" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

</a>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-article-topic--research.html.twig
* field--node--field-article-topic.html.twig
* field--node--research.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/esg" hreflang="en">ESG</a></div>
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<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/research-reports/investors-are-asking-about-esg-heres-how-respond" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--research.html.twig
x field--node--title.html.twig
* field--node--research.html.twig
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* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span class="field-title">Investors are asking about ESG. Here’s how to respond</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--body--research.html.twig
* field--node--body.html.twig
* field--node--research.html.twig
* field--body.html.twig
* field--text-with-summary.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'smart_trim' -->
<!-- FILE NAME SUGGESTIONS:
* smart-trim--node--research--body.html.twig
* smart-trim--research--body.html.twig
* smart-trim--node--body.html.twig
* smart-trim--node--research.html.twig
* smart-trim--body.html.twig
* smart-trim--research.html.twig
* smart-trim--node.html.twig
x smart-trim.html.twig
-->
<!-- BEGIN OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->
This report from Figbytes offers quick and effective tips to respond to investors'...

<!-- END OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<a href="/research-reports/investors-are-asking-about-esg-heres-how-respond" class="e-btn">Download</a>
</div>
</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->

</div>
<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--topic-related--block-1.html.twig
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* node--34423--related-articles.html.twig
* node--34423.html.twig
x node--research--related-articles.html.twig
* node--research.html.twig
* node--related-articles.html.twig
* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->
<article data-history-node-id="34423" role="article" about="/research-reports/corporate-social-activism" class="node node--type-research node--promoted node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--research.html.twig
* field--node--field-image.html.twig
* field--node--research.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/research-reports/corporate-social-activism" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img loading="lazy" src="/sites/default/files/styles/article_teaser/public/Corp-social-activism-2023-teaser-440.png?itok=AoodvJ4R" width="500" height="393" alt="" typeof="foaf:Image" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

</a>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-article-topic--research.html.twig
* field--node--field-article-topic.html.twig
* field--node--research.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/esg" hreflang="en">ESG</a></div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/research-reports/corporate-social-activism" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--research.html.twig
x field--node--title.html.twig
* field--node--research.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span class="field-title">Corporate Social Activism</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--body--research.html.twig
* field--node--body.html.twig
* field--node--research.html.twig
* field--body.html.twig
* field--text-with-summary.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'smart_trim' -->
<!-- FILE NAME SUGGESTIONS:
* smart-trim--node--research--body.html.twig
* smart-trim--research--body.html.twig
* smart-trim--node--body.html.twig
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* smart-trim--body.html.twig
* smart-trim--research.html.twig
* smart-trim--node.html.twig
x smart-trim.html.twig
-->
<!-- BEGIN OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->
IR Magazine’s Corporate Social Activism report examines active engagement by companies in...

<!-- END OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<a href="/research-reports/corporate-social-activism" class="e-btn">Download</a>
</div>
</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->

</div>
<div class="views-row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'node' -->
<!-- FILE NAME SUGGESTIONS:
* node--view--topic-related--block-1.html.twig
* node--view--topic-related.html.twig
* node--34219--related-articles.html.twig
* node--34219.html.twig
x node--research--related-articles.html.twig
* node--research.html.twig
* node--related-articles.html.twig
* node.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->
<article data-history-node-id="34219" role="article" about="/research-reports/10th-edition-guide-effective-proxies" class="node node--type-research node--view-mode-related-articles clearfix">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-image--research.html.twig
* field--node--field-image.html.twig
* field--node--research.html.twig
* field--field-image.html.twig
* field--image.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_image field field--name-field-image field--type-image field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_formatter' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->
<a href="/research-reports/10th-edition-guide-effective-proxies" hreflang="en">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image_style' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'image' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->
<img loading="lazy" src="/sites/default/files/styles/article_teaser/public/dfin-cover-07.12.22-full.png?itok=J3QlK5vJ" width="500" height="412" alt="" typeof="foaf:Image" />

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-style.html.twig' -->

</a>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/image-formatter.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--field-article-topic--research.html.twig
* field--node--field-article-topic.html.twig
* field--node--research.html.twig
* field--field-article-topic.html.twig
* field--entity-reference.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-field_article_topic field field--name-field-article-topic field--type-entity-reference field--label-hidden field--items">
<div class="field--item"><a href="/article-topics/esg" hreflang="en">ESG</a></div>
</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<h3>
<a href="/research-reports/10th-edition-guide-effective-proxies" rel="bookmark">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--title--research.html.twig
x field--node--title.html.twig
* field--node--research.html.twig
* field--title.html.twig
* field--string.html.twig
* field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->
<span class="field-title">10th Edition Guide to Effective Proxies</span>

<!-- END OUTPUT from 'themes/contrib/stable/templates/field/field--node--title.html.twig' -->

</a>
</h3>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'field' -->
<!-- FILE NAME SUGGESTIONS:
* field--node--body--research.html.twig
* field--node--body.html.twig
* field--node--research.html.twig
* field--body.html.twig
* field--text-with-summary.html.twig
x field.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<div class="field-body field field--name-body field--type-text-with-summary field--label-hidden field--item">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'smart_trim' -->
<!-- FILE NAME SUGGESTIONS:
* smart-trim--node--research--body.html.twig
* smart-trim--research--body.html.twig
* smart-trim--node--body.html.twig
* smart-trim--node--research.html.twig
* smart-trim--body.html.twig
* smart-trim--research.html.twig
* smart-trim--node.html.twig
x smart-trim.html.twig
-->
<!-- BEGIN OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->
This guide from DFIN is a searchable catalogue of innovative and shareholder-friendly...

<!-- END OUTPUT from 'modules/contrib/smart_trim/templates/smart-trim.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/irm/templates/field/field.html.twig' -->

<a href="/research-reports/10th-edition-guide-effective-proxies" class="e-btn">Download</a>
</div>
</article>

<!-- END OUTPUT from 'themes/irm/templates/node/node--research--related-articles.html.twig' -->

</div>

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</div>

</div>

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</div>

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</div>

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</div>
</div>
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<!-- END OUTPUT from 'themes/irm/templates/layout/region.html.twig' -->

</div>
</div>
</div>
</main>

</div> <div class="c-prefooter">
<div class="container">
<div class="row">
<div class="col-sm-12">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'region' -->
<!-- FILE NAME SUGGESTIONS:
* region--pre-footer.html.twig
x region.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/irm/templates/layout/region.html.twig' -->
<div class="c-region--pre_footer">
<div class="container">
<div class="row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
* block--newslettersignupblock.html.twig
* block--newsletter-sign-up-block.html.twig
* block--irm-subscription.html.twig
x block.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/block/block.html.twig' -->
<div class="newsletter-sign-up-form" data-drupal-selector="newsletter-sign-up-form-2" id="block-newslettersignupblock">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'form' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/form.html.twig' -->
<form action="/esg/sec-approves-first-us-climate-disclosure-rules-why-requirements-are-much-weaker-planned-and" method="post" id="newsletter-sign-up-form--2" accept-charset="UTF-8">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'form_element' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/form-element.html.twig' -->
<div id="edit-title--2" class="js-form-item form-item js-form-type-item form-item-title js-form-item-title">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'form_element_label' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/form-element-label.html.twig' -->
<label for="edit-title--2">Sign up to get stories direct to your inbox</label>
<!-- END OUTPUT from 'themes/contrib/stable/templates/form/form-element-label.html.twig' -->

</div>

<!-- END OUTPUT from 'themes/contrib/stable/templates/form/form-element.html.twig' -->

<p>Stay informed and ahead on the latest trends and activities
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<!-- THEME DEBUG -->
<!-- THEME HOOK: 'form_element' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/form-element.html.twig' -->
<div class="js-form-item form-item js-form-type-textfield form-item-email js-form-item-email">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'form_element_label' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/form-element-label.html.twig' -->

<!-- END OUTPUT from 'themes/contrib/stable/templates/form/form-element-label.html.twig' -->

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'input__textfield' -->
<!-- FILE NAME SUGGESTIONS:
* input--textfield.html.twig
x input.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/input.html.twig' -->
<input placeholder="Your email" data-drupal-selector="edit-email" type="text" id="edit-email--2" name="email" value="" size="60" maxlength="128" class="form-text" />

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</div>

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<div class="hidden">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'form_element' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/form-element.html.twig' -->
<div class="js-form-item form-item js-form-type-textfield form-item-email-data js-form-item-email-data">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'form_element_label' -->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/form-element-label.html.twig' -->
<label for="edit-email-data--2">Email:</label>
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<!-- THEME DEBUG -->
<!-- THEME HOOK: 'input__textfield' -->
<!-- FILE NAME SUGGESTIONS:
* input--textfield.html.twig
x input.html.twig
-->
<!-- BEGIN OUTPUT from 'themes/contrib/stable/templates/form/input.html.twig' -->
<input data-drupal-selector="edit-email-data" type="text" id="edit-email-data--2" name="email_data" value="" size="60" maxlength="128" class="form-text" />

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</div>

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</div>

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'input__submit' -->
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<input data-drupal-selector="edit-submit" type="submit" id="edit-submit--2" name="op" value="Sign Up" class="button js-form-submit form-submit" />

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</div>
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<!-- END OUTPUT from 'themes/irm/templates/layout/region.html.twig' -->

</div>
</div>
</div>
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<footer class="c-footer">
<div class="container">
<div class="row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'region' -->
<!-- FILE NAME SUGGESTIONS:
* region--footer-first.html.twig
x region.html.twig
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<div class="c-region--footer_first">
<div class="container">
<div class="row">

<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
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<nav role="navigation" aria-labelledby="block-footer-menu" id="block-footer">

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<!-- THEME DEBUG -->
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<ul class="menu">
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<span>Research</span>
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<ul class="menu">
<li class="menu-item">
<a href="/about" data-drupal-link-system-path="node/14163">IR Magazine</a>
</li>
<li class="menu-item">
<a href="/advertising-and-sponsorship" data-drupal-link-system-path="node/29429">Advertising &amp; sponsorship</a>
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</nav>

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</div>
</div>
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<div>

<!-- THEME DEBUG -->
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<!-- FILE NAME SUGGESTIONS:
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<div class="container">
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<!-- THEME DEBUG -->
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<!-- FILE NAME SUGGESTIONS:
* block--footernetworks.html.twig
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<nav role="navigation" aria-labelledby="block-footernetworks-menu" id="block-footernetworks">

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<!-- THEME DEBUG -->
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<!-- FILE NAME SUGGESTIONS:
* menu--footer-networks.html.twig
x menu.html.twig
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<ul class="menu">
<li class="menu-item">
<a href="/ir-tv" data-drupal-link-system-path="ir-tv">IR TV</a>
</li>
</ul>

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</nav>

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<!-- THEME DEBUG -->
<!-- THEME HOOK: 'block' -->
<!-- FILE NAME SUGGESTIONS:
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x block--system-menu-block.html.twig
* block--system.html.twig
* block.html.twig
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<nav role="navigation" aria-labelledby="block-followus-2-menu" id="block-followus-2">

<h2 id="block-followus-2-menu">Follow us</h2>

<!-- THEME DEBUG -->
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* menu--follow-us.html.twig
x menu.html.twig
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<ul class="menu">
<li class="menu-item">
<a href="https://www.linkedin.com/company/ir-magazine&quot; class="icon-linkedin" target="_blank">LinkedIn</a>
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<li class="menu-item">
<a href="https://twitter.com/IRMagazine&quot; class="icon-twitter" target="_blank">Twitter</a>
</li>
</ul>

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</nav>

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<div class="c-copyright">Copyright IR Media Group Ltd. 1995 - 2024 All rights reserved.</div>

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<ul class="menu">
<li class="menu-item">
<a href="/privacy">Privacy Policy</a>
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<li class="menu-item">
<a href="/cookies" data-drupal-link-system-path="node/29">Cookies</a>
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