Other policies and procedures complement the SIP and provide a holistic framework for HMC's approach to responsible investment. For example, the Advisory Committee on Shareholder Responsibility ("ACSR"), which advises the Corporation Committee on Shareholder Responsibility ("CCSR"), developed Proxy Voting Guidelines which help inform its recommendations with regard to voting on select environmental and social issues for which the committees' body of precedent provides a clear indication of a voting preference. HMC finalized a Proxy Voting Policy, which pertains to voting on governance issues. On the rare occasions when the CCSR has instructed HMC to divest from securities, the CCSR has issued a public statement describing its rationale for doing so. Although HMC's approach to responsible investment will be further detailed in the SIP when it is finalized, much of HMC's policy and strategy is already available online, including regarding due diligence and engagement.