Which of the following are expected to be reported by the Pensions and Lifetime Savings Association (PLSA) disclosure guide for public equities?

The Pensions and Lifetime Savings Association (PLSA) disclosure guide emphasizes the importance of ESG integration and stewardship in public equities. This concept reflects the responsibility of pension funds to incorporate environmental, social, and governance factors into their investment decision-making processes, and to actively engage with the companies they invest in regarding these issues. Focusing on ESG integration ensures that investment strategies align with long-term sustainability goals, while stewardship practices involve active monitoring and engagement with companies to encourage better ESG practices, thus enhancing the overall accountability of the funds.

The other options, while related to ESG themes, do not fully encapsulate the core focus of the PLSA disclosure guide as effectively as ESG integration and stewardship do. Social impact and stakeholder engagement, as well as social risk and board engagement, are certainly significant; however, they do not comprehensively represent the broader agenda of integrating ESG factors into the investment process and exercising stewardship over those investments. Similarly, ESG risk and carbon footprint are important aspects of sustainability reporting, but the guide specifically highlights the integration and stewardship elements as fundamental reporting components for public equities.