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UAO Editorial

UAO Fiduciary

What Is Pass-Through Voting?

Pass-through voting empowers pension funds and asset owners to direct proxy voting on their holdings, bypassing traditional gatekeepers and strengthening alignment between voting intent and voting execution.

UAO Editorial · Jul 7, 2026
UAO Fiduciary

ISSB vs ESRS: How the Two Disclosure Regimes Compare

As global sustainability disclosure regimes diverge, institutional investors face a critical choice: align portfolios with ISSB's principle-based framework or ESRS's prescriptive EU standard. We compare materiality definitions, scope, and enforcement mechanisms.

UAO Editorial · Jul 7, 2026