Tomorrow’s Owners – defining, differentiating and rewarding stewardship is a report on work in progress since our first report last year. We describe in this document The Tomorrow’s Company Stewardship Principles. These are intended to provide a foundation for differentiating between good and bad stewardship.

The report also describes how changes in shareholder and board practice could be encouraged by the development of a kite mark for stewardship investment, and how government could act to promote improved stewardship.

In parallel, we are studying the Swedish approach to nomination committees and considering the potential for this approach to improve the stewardship of companies in the UK.