A focus on reporting on the impact of stewardship activities is the best way to demonstrate the effectiveness of investment goals, according to a leading global accountancy body.

Responding to the Financial Reporting Council’s (FRC) draft UK Stewardship Code 2026, the Association of Chartered Certified Accountants (ACCA) says effective stewardships requires asset managers and owners to adopt a balanced and holistic approach reporting on what they do and the outcomes their actions achieve.

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