Liontrust Responsible Capitalism Report 2024 - Flipbook - Page 136
Reporting criteria
The reporting criteria against which subject matter assertions are
reported is noted below.
KPMG LLP were engaged to perform an independent Limited Assurance
engagement under ISAE (UK) 3000 and ISAE 3410 over selected
information contained within the Liontrust Responsible Capitalism
Report for calendar year 2023, marked with the symbol .
Metric
Gender split by employees
Scope and definition
All employees of Liontrust as at 31 December 2023.
Metric
Gender split by Partners (Members of the LLPs)
The data was provided by relevant teams at Liontrust, including
HR, Facilities and Finance, and was collated by the Responsible
Capitalism team for inclusion in the report.
Scope and definition
All partners (Members of the LLPs) of Liontrust as at 31 December
2023.
Reporting criteria for gender diversity
Background
The information used to derive the gender diversity numbers is
extracted from Liontrust’s HR system ‘Moorepay’ where there are
two categories Male and Female, as per the HMRC stipulation for
payroll purposes. This data is collected at the point of hire or as a
transfer of data from companies we have acquired. Gender status
is validated against passports and self-certification by employees.
Figures reported are on headcount.
Metric
Gender split by Board
The Liontrust reporting period for all human capital data reflects the
calendar year 2023 for the Responsible Capitalism report.
Metric
Gender split overall (employees and partners).
Scope and definition
All employees and partners of Liontrust as at 31 December 2022.
The criterion for an employee is someone who is given an
employment contract from the Company and is subject to and
protected by the various employment legislation and does not
include contracted staff. For members of the LLP, this is by invitation
by the LLP members and is in effect a limited liability partnership
agreement between Liontrust Investment Services Limited and
Individual Members.
136 - Responsible Capitalism Report 2023
Scope and definition
All members of the Board of Directors of Liontrust as at 31 December
2023.
Reporting criteria for annual proxy voting
In preparing proxy voting figures for the calendar year (1 January to
31 December 2023), Liontrust report on the percentage of eligible
meetings voted, percentage of meetings where we voted at least
once against management or abstained on a meeting resolution,
percentage of meeting resolutions we voted For, Against, Abstained
on and Withheld on.
KPMG are engaged to assure the figures of the percentage of
eligible meetings voted, percentage of meeting resolutions/
proposals voted For, Against, Abstain and Withheld for the
calendar year