Which two ESG specific areas of disclosure are requested by the ICGN Model Mandate?

The correct answer highlights the importance of stewardship engagement and voting activity as key components of effective ESG disclosure. The ICGN Model Mandate emphasizes the role of institutional investors in ensuring that companies are held accountable for their ESG responsibilities. By providing a detailed disclosure of stewardship engagement and voting activity, investors demonstrate their commitment to actively participating in the governance and performance of their portfolio companies.

This type of disclosure is essential because it allows stakeholders to understand the actions taken by investors to influence corporate behavior and uphold sustainable practices. It reflects how seriously the investors take their ownership responsibilities, including advocating for ESG improvements and making informed decisions during shareholder voting processes.

The other options, while highlighting different aspects of ESG considerations, do not directly align with the core tenets of the ICGN Model Mandate, which primarily focuses on active ownership and engagement in governance practices.