CNS-Responsible-Investing 2024 - Flipbook - Page 55
SASB Index
Code
Accounting Metric
References and Responses
Transparent Information and Fair Advice for Customers
FN-AC-270a.1
(1) Number and (2) percentage of licensed
employees and identified decision-makers
with a record of investment-related
investigations, consumer-initiated
complaints, private civil litigations, or other
regulatory proceedings
As of December 31, 2024, Cohen & Steers had no reported instances involving covered employees in
connection with new regulatory inquiries, investment-related investigations, or civil litigation tied to client
complaints. We maintain a rigorous compliance framework designed to uphold all relevant legal and
regulatory obligations. Our policies are regularly reviewed and updated to ensure they continue to meet
evolving industry standards and support a culture of accountability and integrity across the firm.
FN-AC-270a.2
Total amount of monetary losses as a
result of legal proceedings associated with
marketing and communication of financial
product-related information to new and
returning customers
As of December 31, 2024, Cohen & Steers did not incur any material financial losses related to legal
proceedings involving the marketing or communication of information about our investment products to
prospective or existing clients. We continue to emphasize clear, accurate, and transparent communication in
all client interactions, supported by internal controls designed to mitigate legal and reputational risks.
FN-AC-270a.3
Description of approach to informing
customers about products and services
See Responsible Product Governance and Marketing section.
Employee Diversity and Inclusion
FN-AC-330a.1
Percentage of (1) gender and (2)
diversity group representation for (a)
executive management, (b) non-executive
management, (c) professionals, and (d) all
other employees
See Cohen & Steers workforce demographic in the People & Culture section.
Incorporation of Environmental, Social, and Governance Factors in Investment Management and Advisory
FN-AC-410a.1
Amount of assets under management, by
asset class, that employ (1) integration
of environmental, social, and governance
(ESG) issues, (2) sustainability themed
investing and (3) screening
Cohen & Steers seeks to integrate the consideration of financially material ESG factors, as appropriate,
based on the nature of the investment, strategy, asset class, and available data. Our approach draws on our
sector-specific expertise and frequent company interactions, which help inform our view of management
quality, long-term strategy, and risk oversight. These insights are evaluated alongside third-party ESG data
and incorporated, where relevant, into our investment research and decision-making processes.
Approximately 99% of AUM incorporates ESG factors into our investment process.
Additionally, we implemented client-mandated ESG screening across nearly 22% of AUM, reinforcing our
ability to tailor investments to meet diverse client preferences.
More information can be found in the ESG integration section.
FN-AC-410a.2
Description of approach to incorporation of
environmental, social and governance (ESG)
factors in investment or wealth management
processes and strategies
Our approach to integrate the consideration of financially material ESG factors in our internal processes and
strategies are detailed in our ESG Integration Policy. More information can be found in the ESG Integration
section for our Listed Real Estate, Infrastructure, Preferred Securities, and Natural Resource Equities
strategies.
FN-AC-410a.3
Description of proxy voting and investee
engagement policies and procedures
As a fiduciary, Cohen & Steers views engagement as a core component of our research process, conducted
as appropriate based on the strategy, asset class, investment exposure, and level of influence. Engagement
is integrated into our responsible investment approach and provides a structured forum for dialogue
with portfolio companies, regulators, and industry groups. These interactions help inform our investment
decisions and support long-term value creation.
Our processes are detailed in our Global Engagement Policy and in our Global Proxy Voting Policy.
COHEN & STEERS | RESPONSIBLE INVESTING 55
