CNS-Responsible-Investing 2024 - Flipbook - Page 56
APPENDIX
SASB Index
Code
Accounting Metric
References and Responses
Financed Emissions
FN-AC-410b.1
Absolute gross financed emissions,
disaggregated by (1) Scope 1, (2) Scope 2
and (3) Scope 3
Cohen & Steers discloses its corporate Scope 1 and Scope 2 greenhouse gas emissions in the Corporate
Footprint section of this report. At this time, we do not disclose total financed emissions as defined by
SASB. For more information on our approach to corporate emissions measurement and disclosure, please
refer to the GHG Emissions disclosure.
FN-AC-410b.2
Total amount of assets under management
(AUM) included in the financed emissions
disclosure
See the response to FN-AC-410b.1
FN-AC-410b.3
Percentage of total assets under
management (AUM) included in the
financed emissions calculation
See the response to FN-AC-410b.1
FN-AC-410b.4
Description of the methodology used to
calculate financed emissions
See the response to FN-AC-410b.1
Business Ethics
FN-AC-510a.1
Total amount of monetary losses as a result
of legal proceedings associated with fraud,
insider trading, antitrust, anti-competitive
behavior, market manipulation, malpractice,
or other related financial industry laws or
regulations
As of December 31, 2024, Cohen & Steers did not incur any monetary losses from legal or regulatory
proceedings related to fraud, insider trading, anti-trust, anti-competitive behavior, market manipulation,
malpractice, or violations of other financial industry laws or regulations that were material to the firm’s
financial position, results of operations, or cash flows.
FN-AC-510a.2
Description of whistleblower policies and
procedures
Cohen & Steers maintains policies and procedures that enable employees to raise concerns and report
potential violations of firm policy or applicable laws, including through anonymous reporting channels.
These protections are supported by a firm-wide non-retaliation policy. Additional details can be found in our
Business ethics & risk management section.
Activity Metric
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FN-AC-000.A
Total assets under management (AUM)
Cohen & Steers total AUM as of December 31, 2024 was $85.8B. More information can be found in the 2024
Cohen & Steers Form 10-K.
FN-AC-000.B
Total assets under custody and supervision
Not applicable. Cohen & Steers is an asset manager, not a custodian bank. Please refer to metric FN-AC000.A for our total assets under management, which is the more relevant activity metric for our firm.
COHEN & STEERS | RESPONSIBLE INVESTING
