Environmental and social transparency under the ... - ClientEarth
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Contents<strong>ClientEarth</strong>3 Chapel PlaceLondonEC2A 3DQUKwww.clientearth.orgBarbican Press4 Osborne Place #2Lockyer StreetPlymouthPL1 2PUThis review was authored by Ben Bundock, Tim Malloch <strong>and</strong> James Thornton.The rights of B Bundock, T Malloch <strong>and</strong> J Thornton to be identified as authors of this workhave been asserted by <strong>the</strong>m in accordance with <strong>the</strong> Copyright, Designs <strong>and</strong> Patents Act1988.The advice <strong>and</strong> information in this review are believed to be true <strong>and</strong> accurate at <strong>the</strong> dateof publication, but nei<strong>the</strong>r <strong>the</strong> author nor <strong>the</strong> publisher can accept any legal responsibilityor liability for any errors or omissions. This document is not intended to provide legaladvice.<strong>ClientEarth</strong> would like to thank Richard Solly <strong>and</strong> <strong>the</strong> London Mining Network for <strong>the</strong>ircontributions to our research for this review. We would also like to thank Martin Stanley,Dr Robert Goodl<strong>and</strong>, Clive Wicks, <strong>and</strong> Perry Rudd <strong>and</strong> Matt Crossman at Rathbone Greenbank,whose comments contributed to <strong>the</strong> refinement of this review.Copyright © <strong>ClientEarth</strong> 2010Cover design by Sean Alex<strong>and</strong>er www.seanalex<strong>and</strong>erdesign.comCover photography: Jez Coulson / Panos Pictures; jumblejet / Creative CommonsPrinted in Great Britain by <strong>the</strong> MPG Books Group, Bodmin <strong>and</strong> King’s Lynn.ISBN 978-0-9563364-0-8Executive SummaryAims <strong>and</strong> approachScope<strong>ClientEarth</strong>’s Proposals 11 Regulations to supplement section 417(5) 3Companies Act 20062 A reformed Financial Reporting Review Panel 113 Regulations to consolidate <strong>and</strong> enhance <strong>the</strong> role of 15company Annual General MeetingsChapters 231 Governance of company accounting <strong>and</strong> reporting of 25environmental <strong>and</strong> <strong>social</strong> impacts2 The ‘Company Law Review’ <strong>and</strong> <strong>the</strong> policy 43<strong>under</strong>pinning <strong>the</strong> Companies Act 20063 <strong>Environmental</strong> <strong>and</strong> <strong>social</strong> issues: Business issues 474 The business need to engage with environmental 61<strong>and</strong> <strong>social</strong> issuesAnnexes 651 UK law governing company accounting <strong>and</strong> reporting 67on environmental <strong>and</strong> <strong>social</strong> impacts2 <strong>Environmental</strong> <strong>and</strong> <strong>social</strong> reporting in review: 91<strong>the</strong> Operating <strong>and</strong> Financial Review3 EU law on company accounting <strong>and</strong> reporting on 101environmental <strong>and</strong> <strong>social</strong> impacts4 Auditing of company environmental <strong>and</strong> <strong>social</strong> 109accounting <strong>and</strong> reporting5 Regulatory implementation <strong>and</strong> compliance: 121<strong>the</strong> Financial Reporting Review Panel6 UK law governing company AGMs 1337 Company AGMs in practice: <strong>the</strong> mining industry 147ivviiNotes 159Bibliography 187
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