"Paris-aligned accounts are amongst the most important changes that will drive system-wide capital redeployment," Landell-Mills said. Among the companies the investors wrote to were Germany's E.ON (DE: EONGn ) and Uniper (DE: UN01 ), Spain's Iberdrola (MC: IBE ) and Endesa (MC: ELE ), France's Air Liquide (PA: AIRP ), Austria's OMV (VI: OMVV ) and London-listed Anglo American (L: AAL ). When contacted for comment, the companies variously referred Reuters to existing commitments on sustainability and climate risk disclosure, emphasised they welcomed investor engagement, and said they needed time to study the requirements. ACCOUNTING ASSUMPTIONS The campaign builds on a previous initiative led by Landell-Mills and an initial core of investors to challenge European oil majors and their auditors over their accounting assumptions in light of the Paris deal.