Cohen & Steers (CNS) 10-K 24 Feb 23 2022 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2022	Feb. 17, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	001-32236
Entity Registrant Name	COHEN & STEERS, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	14-1904657
Entity Address, Address Line One	280 Park Avenue
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10017
City Area Code	212
Local Phone Number	832-3232
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	CNS
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 1.6
Entity Common Stock, Shares Outstanding		49,103,183
ICFR Auditor Attestation Flag	true
Documents Incorporated by Reference	Documents Incorporated by Reference Portions of the definitive Proxy Statement of Cohen & Steers, Inc. (the Proxy Statement) to be filed pursuant to Regulation 14A of the general rules and regulations of the Securities Exchange Act of 1934, as amended, for the 2023 annual meeting of stockholders scheduled to be held on May 4, 2023 are incorporated by reference into Part III of this Form 10-K.
Entity Central Index Key	0001284812
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Audit Information [Abstract]
Auditor Name	DELOITTE & TOUCHE LLP
Auditor Location	New York, New York
Auditor Firm ID	34

Consolidated Statements of Fina

Consolidated Statements of Financial Condition - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Assets:
Cash and cash equivalents		$ 247,418	$ 184,373
Investments ($134,929 and $127,912)	[1]	172,955	154,654
Accounts receivable		70,193	84,090
Due from brokers ($38 and $1,340)	[1],[2]	2,080	3,567
Property and equipment—net		8,757	8,938
Operating lease right-of-use assets		136,430	22,009
Goodwill and intangible assets—net		19,049	19,696
Other assets ($576 and $1,589)	[1],[2]	16,497	15,360
Total assets		673,379	492,687
Liabilities:
Accrued compensation and benefits		77,764	79,167
Distribution and service fees payable		8,421	10,183
Operating lease liabilities		138,809	24,525
Income tax payable		7,750	22,611
Due to brokers ($11 and $926)	[1],[2]	835	927
Other liabilities and accrued expenses ($664 and $689)	[1],[2]	12,857	10,948
Total liabilities		246,436	148,361
Commitments and contingencies
Redeemable noncontrolling interest		$ 85,335	$ 89,143
Common stock, shares issued (in shares)		55,051,975	54,267,309
Common stock, shares authorized		500,000,000	500,000,000
Common stock, par value		$ 0.01	$ 0.01
Stockholders’ equity:
Common stock, $0.01 par value; 500,000,000 shares authorized; 55,051,975 and 54,267,309 shares issued at December 31, 2022 and 2021, respectively		$ 551	$ 543
Additional paid-in capital		769,373	715,847
Accumulated deficit		(171,417)	(231,967)
Accumulated other comprehensive income, net of tax		$ (10,784)	$ (5,886)
Treasury stock, shares		6,329,178	5,997,239
Less: Treasury stock, at cost, 6,329,178 and 5,997,239 shares at December 31, 2022 and 2021, respectively		$ (250,169)	$ (223,354)
Total stockholders’ equity		337,554	255,183
Nonredeemable noncontrolling interest		4,054	0
Total stockholders’ equity		341,608	255,183
Total liabilities and stockholders’ equity		$ 673,379	$ 492,687
[1]Asset and liability amounts in parentheses represent the aggregated balances at December 31, 2022 and 2021 attributable to variable interest entities consolidated by the Company. Refer to Note 4, Investments for further discussion. Investments for further discussion.

Consolidated Statements of Fi_2

Consolidated Statements of Financial Condition (Parenthetical) - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Investments	[1]	$ 172,955	$ 154,654
Due from brokers	[1],[2]	2,080	3,567
Other assets	[1],[2]	16,497	15,360
Due to brokers	[1],[2]	835	927
Other liabilities and accrued expenses	[1],[2]	$ 12,857	$ 10,948
Common stock, par value		$ 0.01	$ 0.01
Common stock, shares authorized		500,000,000	500,000,000
Common stock, shares issued (in shares)		55,051,975	54,267,309
Common stock, shares outstanding		55,051,975	54,267,309
Treasury stock, shares		6,329,178	5,997,239
GLI SICAV, GRP-CIP, SICAV GRE and SICAV RAP [Member]
Investments		$ 134,929	$ 127,912
Other assets		576	1,589
Due to brokers		11	926
Other liabilities and accrued expenses		$ 664	$ 689
[1]Asset and liability amounts in parentheses represent the aggregated balances at December 31, 2022 and 2021 attributable to variable interest entities consolidated by the Company. Refer to Note 4, Investments for further discussion. Investments for further discussion.

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Total revenue	$ 566,906	$ 583,832	$ 427,536
Expenses:
Employee compensation and benefits	208,831	195,443	156,457
Distribution and service fees	82,928	75,891	115,084
General and administrative	54,826	48,034	56,286
Depreciation and amortization	4,383	4,092	4,652
Total expenses	350,968	323,460	332,479
Operating income (loss)	215,938	260,372	95,057
Non-operating income (loss):
Interest and dividend income—net	6,818	2,877	3,362
Gain (loss) from investments—net	(25,106)	18,784	(4,116)
Foreign currency gains (losses)—net	(753)	(89)	(916)
Total non-operating income (loss)	(19,041)	21,572	(1,670)
Income before provision for income taxes	196,897	281,944	93,387
Income tax expense and effective income tax rate	47,411	55,790	18,222
Net income	149,486	226,154	75,165
Net (income) loss attributable to redeemable noncontrolling interest	21,556	(14,758)	1,419
Net income attributable to common stockholders	$ 171,042	$ 211,396	$ 76,584
Earnings Per Share [Abstract]
Basic (in dollars per share)	$ 3.51	$ 4.38	$ 1.60
Diluted (in dollars per share)	$ 3.47	$ 4.31	$ 1.57
Weighted average shares outstanding:
Basic (shares)	48,781	48,316	47,800
Diluted (shares)	49,297	49,090	48,676
Investment advisory and administration fees
Total revenue	$ 529,311	$ 543,544	$ 395,037
Distribution and service fees
Total revenue	35,093	37,630	30,134
Other
Total revenue	$ 2,502	$ 2,658	$ 2,365

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net income	$ 149,486	$ 226,154	$ 75,165
Net (income) loss attributable to redeemable noncontrolling interest	21,556	(14,758)	1,419
Net income attributable to common stockholders	171,042	211,396	76,584
Other comprehensive income (loss), net of tax:
Foreign currency translation income (loss)	(4,898)	(1,752)	2,192
Total comprehensive income attributable to common stockholders	$ 166,144	$ 209,644	$ 78,776

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity and Redeemable Noncontrolling Interest - USD ($) $ in Thousands	Total	Common stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss), Net of Tax	Treasury Stock	Nonredeemable Noncontrolling Interests	Total Stockholders’ Equity	Redeemable Noncontrolling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Nonredeemable noncontrolling interest							$ 0
Beginning balance at Dec. 31, 2019		$ 527	$ 636,788	$ (242,461)	$ (6,326)	$ (174,825)		$ 213,703
Beginning balance (redeemable noncontrolling interest) at Dec. 31, 2019									$ 53,412
Beginning balance (shares of common stock, net) at Dec. 31, 2019		47,250,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends				(125,665)				(125,665)
Issuance of common stock		$ 8	1,002			0		1,010
Issuance of common stock, shares		883,000
Repurchase of common stock						(25,937)		(25,937)
Repurchase of common stock, shares		(345,000)
Issuance of restricted stock units			3,865					3,865
Amortization of restricted stock units			28,487					28,487
Net income (loss)	$ 75,165			76,584				76,584
Net income (loss) attributable to redeemable noncontrolling interest									(1,419)
Other comprehensive income (loss)					2,192			2,192
Net contributions (distributions) attributable to redeemable noncontrolling interests	$ 1,328
Net consolidation (deconsolidation) of Company-sponsored funds									(1,328)
Ending balance at Dec. 31, 2020		$ 535	670,142	(291,542)	(4,134)	(200,762)		174,239
Ending balance (shares of common stock, net) at Dec. 31, 2020		47,788,000
Ending balance (redeemable noncontrolling interest) at Dec. 31, 2020									50,665
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared per share	$ 2.56
Nonredeemable noncontrolling interest							0
Dividends				(151,821)				(151,821)
Issuance of common stock		$ 8	1,170					1,178
Issuance of common stock, shares		805,000
Repurchase of common stock						(22,592)		(22,592)
Repurchase of common stock, shares		(323,000)
Issuance of restricted stock units			6,389					6,389
Amortization of restricted stock units			38,146					38,146
Net income (loss)	$ 226,154			211,396				211,396
Net income (loss) attributable to redeemable noncontrolling interest									14,758
Other comprehensive income (loss)					(1,752)			(1,752)
Net contributions (distributions) attributable to redeemable noncontrolling interests	(23,720)
Net consolidation (deconsolidation) of Company-sponsored funds									(23,720)
Ending balance at Dec. 31, 2021	$ 255,183	$ 543	715,847	(231,967)	(5,886)	(223,354)		255,183
Ending balance (shares of common stock, net) at Dec. 31, 2021	54,267,309	48,270,000
Ending balance (redeemable noncontrolling interest) at Dec. 31, 2021									89,143
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared per share	$ 3.05
Nonredeemable noncontrolling interest	$ 0						0
Dividends				(110,492)				(110,492)
Issuance of common stock		$ 8	1,219					1,227
Issuance of common stock, shares		785,000
Repurchase of common stock						(26,815)		(26,815)
Repurchase of common stock, shares		(332,000)
Issuance of restricted stock units			5,803					5,803
Amortization of restricted stock units			46,504					46,504
Net income (loss)	149,486			171,042			(765)	170,277
Net income (loss) attributable to redeemable noncontrolling interest									(20,791)
Other comprehensive income (loss)					(4,898)			(4,898)
Net contributions (distributions) attributable to redeemable noncontrolling interests	(142,099)						4,819	4,819	137,280
Net consolidation (deconsolidation) of Company-sponsored funds		$ 0	0	0	0	0		0	(120,297)
Ending balance at Dec. 31, 2022	$ 337,554	$ 551	$ 769,373	$ (171,417)	$ (10,784)	$ (250,169)		$ 341,608
Ending balance (shares of common stock, net) at Dec. 31, 2022	55,051,975	48,723,000
Ending balance (redeemable noncontrolling interest) at Dec. 31, 2022									$ 85,335
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared per share	$ 2.20
Nonredeemable noncontrolling interest	$ 4,054						$ 4,054

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity and Redeemable Noncontrolling Interest (parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Dividends declared per share	$ 2.20	$ 3.05	$ 2.56

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income	$ 149,486	$ 226,154	$ 75,165
Adjustments to reconcile net income to net cash provided by operating activities:
Stock compensation expense	49,352	40,464	29,337
Depreciation and amortization	5,552	5,690	6,145
Amortization of right-of-use assets	11,798	10,343	10,128
(Gain) loss from investments—net	25,106	(18,784)	4,116
Deferred income taxes	(1,199)	104	107
Foreign currency (gain) loss	1,587	1,974	(1,269)
Changes in operating assets and liabilities:
Accounts receivable	12,310	(16,384)	(9,310)
Due from brokers	(1,632)	1,539	(3,382)
Investments within consolidated funds	(170,372)	(27,525)	(3,605)
Other assets	5,229	2,894	(2,245)
Accrued compensation	(1,403)	22,783	4,622
Distribution and service fees payable	(1,762)	2,435	430
Operating lease liabilities	(11,935)	(11,550)	(11,314)
Due to broker	3,046	450	135
Income tax payable	(15,036)	9,991	(9,640)
Other liabilities and accrued expenses	1,553	(7,677)	(234)
Net cash provided by (used in) operating activities	61,680	242,901	89,186
Cash flows from investing activities:
Purchases of investments	(145,345)	(54,043)	(70,963)
Proceeds from sales of investments	146,711	104,386	71,695
Purchases of property and equipment	(4,223)	(2,695)	(2,502)
Net cash provided by (used in) investing activities	(2,857)	47,648	(1,770)
Cash flows from financing activities:
Issuance of common stock	1,043	1,001	859
Repurchase of common stock	(26,815)	(22,592)	(25,937)
Dividends to stockholders	(107,352)	(147,555)	(122,489)
Contributions from redeemable noncontrolling interests	142,099	23,720	(1,328)
Net cash provided by (used in) financing activities	8,975	(145,426)	(148,895)
Net increase (decrease) in cash and cash equivalents	67,798	145,123	(61,479)
Effect of foreign exchange rate changes on cash and cash equivalents	(4,440)	(999)	1,359
Cash and cash equivalents, beginning of the year	185,356	41,232	101,352
Cash and cash equivalents, end of the year	$ 248,714	$ 185,356	$ 41,232

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows - Supplemental Information $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Cash and cash equivalents	$ 247,418	$ 184,373	$ 41,232
Investments and Cash	1,296	983	0
Total cash and cash equivalents within consolidated statements of cash flows	248,714	185,356	41,232
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Income taxes paid	(63,600)	(45,700)	(27,700)
Restricted stock unit dividend equivalents, net of forfeitures	$ 3,100	$ 4,300	$ 3,200
Proportionate Ownership Interest	0.10
The Cohen & Steers Preferred Securities and Income SMA Shares
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Transfer of redeemable noncontrolling interest in consolidated entity	$ 120,300

Basis of Presentation

Basis of Presentation	12 Months Ended
	Dec. 31, 2022
Organization and Description of Business [Abstract]
Organization and Description of Business	Basis of Presentation Cohen & Steers, Inc. (CNS) was organized as a Delaware corporation on March 17, 2004. CNS is the holding company for its direct and indirect subsidiaries, including Cohen & Steers Capital Management, Inc. (CSCM), Cohen & Steers Securities, LLC (CSS), Cohen & Steers UK Limited (CSUK), Cohen & Steers Ireland Limited (CSIL), Cohen & Steers Asia Limited (CSAL) and Cohen & Steers Japan Limited (CSJL) (collectively, the Company). The Company is a global investment manager specializing in real assets and alternative income, including real estate, preferred securities, infrastructure, resource equities, commodities, as well as multi-strategy solutions. Founded in 1986, the Company is headquartered in New York City, with offices in London, Dublin, Hong Kong and Tokyo. The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). The consolidated financial statements set forth herein include the accounts of CNS and its direct and indirect subsidiaries. Intercompany balances and transactions have been eliminated in consolidation.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Accounting Estimates —The preparation of the consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosures of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Management believes the estimates used in preparing the consolidated financial statements are reasonable and prudent. Actual results could differ from those estimates. Consolidation of Investment Vehicles —The Company's financial interests in investment vehicles, including the management fees that are received, are evaluated at inception and thereafter, if there is a reconsideration event, in order to determine whether to apply the Variable Interest Entity (VIE) model or the Voting Interest Entity (VOE) model. A VIE is an entity in which either the equity investment at risk is not sufficient to permit the entity to finance its own activities without additional financial support or the group of holders of the equity investment at risk lack certain characteristics of a controlling financial interest. The primary beneficiary is the entity that has the power to direct the activities of the VIE that most significantly affect its performance, and the obligation to absorb losses of the entity or the right to receive benefits from the entity that could potentially be significant to the VIE. Subscriptions and redemptions or amendments to the governing documents of the respective entities could affect an entity's status as a VIE or the determination of the primary beneficiary. Limited partnerships and similar entities are determined to be a VIE when the Company is the general partner and the limited partners do not hold substantive kick-out or participation rights. The Company assesses whether it is the primary beneficiary of any VIEs identified by evaluating its economic interests in the entity held either directly by the Company and its affiliates or indirectly through employees. VIEs for which the Company is deemed to be the primary beneficiary are consolidated. Investments that are determined to be VOEs are consolidated when the Company’s ownership interest is greater than 50% of the outstanding voting interests of the vehicle. The Company records noncontrolling interests in consolidated investment vehicles for which the Company’s ownership is less than 100%. Cash and Cash Equivalents —Cash and cash equivalents are on deposit with several highly rated financial institutions and include short-term, highly liquid investments, which are readily convertible into cash and have original maturities of three months or less. Due from/to Brokers —The Company, including the consolidated investment vehicles, may transact with brokers for certain investment activities. The clearing and custody operations for these investment activities are performed pursuant to contractual agreements. The due from/to brokers balances represent cash and/or cash collateral balances at brokers/custodians and/or receivables and payables for unsettled securities transactions with brokers/custodians. Investments —Management of the Company determines the appropriate classification of its investments at the time of purchase and re-evaluates such determination no less than on a quarterly basis. The Company's investments are categorized as follows: • Equity investments at fair value are comprised of corporate investments and investments held within the consolidated investment vehicles, which generally represent common stocks, limited partnership interests, master limited partnership interests, preferred securities and other seed investments. • Trading investments are comprised of corporate investments and investments held within the consolidated investment vehicles, which generally represent U.S. Treasury securities and investment-grade corporate debt securities. • Equity method investments, which generally represent seed investments in investment vehicles for which the Company is able to exercise significant influence but not control over the investment. When using the equity method, the Company recognizes its respective share of net income or loss for the period which is recorded in gain (loss) from investments—net in the Company's consolidated statements of operations. Realized and unrealized gains and losses on equity investments at fair value, trading investments and equity method investments are recorded in gain (loss) from investments—net in the Company's consolidated statements of operations. From time to time, the Company, including the consolidated investment vehicles, may enter into derivative contracts, including options, futures and swaps contracts, to gain exposure to the underlying commodities markets or to economically hedge market risk of the underlying portfolios. Gains and losses on derivative contracts are recorded in gain (loss) from investments—net in the Company's consolidated statements of operations. The fair values of these instruments are recorded in other assets or other liabilities and accrued expenses on the Company's consolidated statements of financial condition. Additionally, from time to time, the Company, including the consolidated investment vehicles, may enter into forward foreign exchange contracts to economically hedge currency exposure. These instruments are measured at fair value based on the prevailing forward exchange rate with gains and losses recorded in foreign currency gain (loss)—net in the Company’s consolidated statements of operations. The fair values of these contracts are recorded in other assets or other liabilities and accrued expenses on the Company’s consolidated statements of financial condition. Leases —The Company determines if an arrangement is a lease at inception. The Company has operating leases for corporate offices and certain information technology equipment which are included in operating lease right-of-use (ROU) assets and operating lease liabilities on the Company’s consolidated statements of financial condition. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent obligations to make lease payments arising from the lease. Operating lease ROU assets and lease liabilities are recognized at commencement date based on the net present value of lease payments over the life of the lease. The majority of the Company’s lease agreements do not provide an implicit rate. As a result, the Company used its estimated incremental borrowing rate based on the information available as of lease commencement dates in determining the present value of lease payments. The operating lease ROU assets reflect any upfront lease payments made as well as lease incentives received. The lease terms may include options to extend or terminate the lease and these are factored into the determination of the ROU asset and lease liability at lease inception when and if it is reasonably certain that the Company will exercise that option. Lease expense for fixed lease payments is recognized on a straight-line basis over the lease term. The Company has certain lease agreements with non-lease components such as maintenance and executory costs, which are accounted for separately and not included in ROU assets. ROU assets are tested for impairment whenever changes in facts or circumstances indicate that the carrying amount of an asset may not be recoverable. Modification of a lease term would result in remeasurement of the lease liability and a corresponding adjustment to the ROU asset. Noncontrolling Interests —Noncontrolling interests consist of third-party interests in the Company's consolidated investment vehicles. Noncontrolling interests that are not redeemable at the option of the investors are classified as nonredeemable noncontrolling interests and are included in stockholder’s equity. Noncontrolling interests that are redeemable at the option of the investors are classified as redeemable noncontrolling interests and not treated as permanent equity. Redeemable noncontrolling interests are recorded at fair value which approximates the redemption value at each reporting period. Investment Advisory and Administration Fees —The Company earns revenue by providing asset management services to institutional accounts, open-end and closed-end funds as well as model-based portfolios. Investment advisory fees are earned pursuant to the terms of investment management agreements and are generally based on a contractual fee rate applied to the average assets under management. The Company also earns administration fees from certain open-end and closed-end funds pursuant to the terms of underlying administration contracts. Administration fees are based on the average daily assets under management of such funds. Investment advisory and administration fee revenue is recognized when earned and is recorded net of any fund reimbursements. The investment advisory and administration contracts each include a single performance obligation as the services provided are not separately identifiable and are accounted for as a series satisfied over time using a time-based method (days elapsed). Additionally, investment advisory and administration fees represent variable consideration, as fees are based on average assets under management which fluctuate daily. In certain instances, the Company may earn performance fees when specified performance hurdles are met during the performance period. Performance fees are forms of variable consideration and are not recognized until it becomes probable that there will not be a significant reversal of the cumulative revenue recognized . Distribution and Service Fee Revenue —Distribution and service fee revenue is based on the average daily net assets of certain share classes of open-end funds distributed by CSS. Distribution and service fee revenue is earned daily and is recorded gross of any third-party distribution and service fee expense for applicable share classes. Distribution fee agreements include a single performance obligation that is satisfied at a point in time when an investor purchases shares in an open-end fund. For all periods presented, a portion of the distribution fee revenue recognized in the period may relate to performance obligations satisfied (or partially satisfied) in prior periods. Service fee agreements include a single performance obligation as the services provided are not separately identifiable and are accounted for as a series satisfied over time using a time-based method (days elapsed). Additionally, distribution and service fees represent variable consideration, as fees are based on average assets under management which fluctuate daily. Distribution and Service Fee Expense —Distribution and service fee expense includes distribution fees, shareholder servicing fees and intermediary assistance payments. Distribution fees represent payments made to qualified intermediaries for assistance in connection with the distribution of certain open-end funds' shares and for other expenses such as advertising, printing and distribution of prospectuses to investors. Such amounts may also be used to pay financial intermediaries for services as specified in the terms of written agreements complying with Rule 12b-1 of the Investment Company Act of 1940. Distribution fees are based on average daily net assets under management of certain share classes of certain of the funds. Shareholder servicing fees represent payments made to qualified intermediaries for shareholder account service and maintenance. These services are provided pursuant to written agreements with such qualified institutions. Shareholder servicing fees are generally based on average daily net assets under management. Intermediary assistance payments represent payments to qualified intermediaries for activities related to distribution, shareholder servicing as well as marketing and support of certain open-end funds and are incremental to those described above. Intermediary assistance payments are generally based on average daily net assets under management. Stock-based Compensation —The Company recognizes compensation expense for the grant-date fair value of restricted stock unit awards to certain employees. This expense is recognized over the period during which employees are required to provide service. Forfeitures are recorded as incurred. Any change to the key terms of an employee’s award subsequent to the grant date is evaluated and, if necessary, accounted for as a modification. If the modification results in the remeasurement of the fair value of the award, the remeasured compensation cost is recognized over the remaining service period. Income Taxes —The Company records the current and deferred tax consequences of all transactions that have been recognized in the consolidated financial statements in accordance with the provisions of the enacted tax laws. Deferred tax assets are recognized for temporary differences that will result in deductible amounts in future years at tax rates that are expected to apply in those years. Deferred tax liabilities are recognized for temporary differences that will result in taxable income in future years at tax rates that are expected to apply in those years. The Company records a valuation allowance, when necessary, to reduce deferred tax assets to an amount that more likely than not will be realized. The calculation of tax liabilities involves uncertainties in the application of complex tax laws and regulations across the Company's global operations. A tax benefit from an uncertain tax position is recognized when it is more likely than not that the position will be sustained upon examination, including resolution of any related appeals or litigation processes, on the basis of the technical merits. The Company records potential interest and penalties related to uncertain tax positions in the provision for income taxes in the consolidated statements of operations. Currency Translation and Transactions —Assets and liabilities of subsidiaries having non-U.S. dollar functional currencies are translated at exchange rates at the applicable consolidated statement of financial condition date. Revenue and expenses of such subsidiaries are translated at average exchange rates during the period. The gains or losses resulting from translating non-U.S. dollar functional currency into U.S. dollars are included in the Company's consolidated statements of comprehensive income. The cumulative translation adjustment was $(10.8) million, $(5.9) million and $(4.1) million as of December 31, 2022, 2021 and 2020, respectively, and was reported within accumulated other comprehensive income (loss) on the consolidated statements of financial condition. Gains or losses resulting from transactions denominated in currencies other than the U.S. dollar within certain foreign subsidiaries and gains and losses arising on revaluation of U.S. dollar-denominated assets and liabilities held by certain foreign subsidiaries are included in foreign currency gain (loss)—net in the Company’s consolidated statements of operations. Comprehensive Income —The Company reports all changes in comprehensive income in the consolidated statements of comprehensive income. Comprehensive income generally includes net income or loss attributable to common stockholders and amounts attributable to foreign currency translation gain (loss). Recently Issued Accounting Pronouncements —In June 2022, the Financial Accounting Standards Board issued Accounting Standards Update 2022-03 (ASU), Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions . The standard clarifies that contractual sale restrictions are not considered in measuring the fair value of equity securities, which would be a change in practice for certain entities. The ASU also indicates that a contractual sale restriction is not a separate unit of account, and requires new disclosures for all entities with equity securities subject to a contractual sale restriction. This new guidance will be effective on January 1, 2024. The Company does not expect that the adoption of this new standard will have a material effect on the Company's consolidated financial statements and related disclosures.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue	Revenue The following tables summarize revenue recognized from contracts with customers by client domicile and by investment vehicle: Years ended December 31, (in thousands) 2022 2021 2020 Client domicile: North America $ 496,368 $ 506,364 $ 363,834 Japan 36,056 38,039 32,517 Europe, Middle East and Africa 21,439 26,330 19,869 Asia Pacific excluding Japan 13,043 13,099 11,316 Total $ 566,906 $ 583,832 $ 427,536 Years ended December 31, (in thousands) 2022 2021 2020 Investment vehicle: Open-end funds $ 326,172 $ 328,647 $ 233,634 Institutional accounts 134,012 146,345 115,876 Closed-end funds 106,722 108,840 78,026 Total $ 566,906 $ 583,832 $ 427,536

Investments

Investments	12 Months Ended
	Dec. 31, 2022
Investments [Abstract]
Investment Holdings	Investments The following table summarizes the Company’s investments: (in thousands) December 31, 2022 December 31, 2021 Equity investments at fair value $ 157,646 $ 130,930 Trading 15,289 23,711 Equity method 20 13 Total investments $ 172,955 $ 154,654 The following table summarizes gain (loss) from investments—net, including derivative financial instruments, the majority of which are used to economically hedge certain exposures (see Note 6, Derivatives): Years Ended December 31, (in thousands) 2022 2021 2020 Net realized gains (losses) during the period $ 7,147 $ 8,402 $ (5,395) Net unrealized gains (losses) during the period on investments still held at the end of the period (32,253) 10,382 1,279 Gain (loss) from investments—net (1) $ (25,106) $ 18,784 $ (4,116) _________________________ (1) Included gain (loss) attributable to noncontrolling interests. At December 31, 2022, the Company's consolidated VIEs included the Cohen & Steers SICAV Global Listed Infrastructure Fund (SICAV GLI), the Cohen & Steers SICAV Global Real Estate Fund (SICAV GRE), the Cohen & Steers Co-Investment Partnership, L.P. (GRP-CIP) and the Cohen & Steers Real Estate Opportunities Fund, L.P. (REOF). During the year ended December 31, 2022, SICAV RAP was deconsolidated. At December 31, 2021, the Company's consolidated VIEs included SICAV GLI, SICAV GRE, SICAV RAP, GRP-CIP and REOF. The following tables summarize the consolidated statements of financial condition attributable to the Company's consolidated VIEs: (in thousands) December 31, 2022 SICAV GLI SICAV GRE GRP-CIP REOF Total Assets (1) Investments $ 36,296 $ 79,434 $ 147 $ 19,052 $ 134,929 Due from brokers 11 — 27 — 38 Other assets 151 370 — 55 576 Total assets 36,458 79,804 174 19,107 135,543 Liabilities (1) Due to brokers $ 11 $ — $ — $ — $ 11 Other liabilities and accrued expenses 91 214 5 354 664 Total liabilities 102 214 5 354 675 Net assets $ 36,356 $ 79,590 $ 169 $ 18,753 $ 134,868 Attributable to the Company $ 19,116 $ 11,495 $ 169 $ 14,699 $ 45,479 Attributable to noncontrolling interests 17,240 68,095 — 4,054 89,389 Net assets $ 36,356 $ 79,590 $ 169 $ 18,753 $ 134,868 _________________________ (1) The assets may only be used to settle obligations of each VIE and the liabilities are the sole obligation of each VIE, for which creditors do not have recourse to the general credit of the Company. (in thousands) December 31, 2021 SICAV GLI SICAV GRE SICAV RAP GRP-CIP REOF Total Assets (1) Investments $ 8,266 $ 57,354 $ 59,493 $ 150 $ 2,649 $ 127,912 Due from brokers — 1,107 86 147 — 1,340 Other assets 42 214 740 — 593 1,589 Total assets 8,308 58,675 60,319 297 3,242 130,841 Liabilities (1) Due to brokers $ — $ 347 $ 579 $ — $ — $ 926 Other liabilities and accrued expenses 35 126 108 5 415 689 Total liabilities 35 473 687 5 415 1,615 Net assets $ 8,273 $ 58,202 $ 59,632 $ 292 $ 2,827 $ 129,226 Attributable to the Company $ 8,261 $ 15,355 $ 13,348 $ 292 $ 2,827 $ 40,083 Attributable to noncontrolling interests 12 42,847 46,284 — — 89,143 Net assets $ 8,273 $ 58,202 $ 59,632 $ 292 $ 2,827 $ 129,226 _________________________ (1) The assets may only be used to settle obligations of each VIE and the liabilities are the sole obligation of each VIE, for which creditors do not have recourse to the general credit of the Company.

Fair Value

Fair Value	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value	Fair Value Accounting Standards Codification Topic 820, Fair Value Measurement (ASC 820) specifies a hierarchy of valuation classifications based on whether the inputs to the valuation techniques used in each valuation classification are observable or unobservable. These classifications are summarized in the three broad levels listed below: • Level 1—Unadjusted quoted prices for identical instruments in active markets. • Level 2—Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable. • Level 3—Valuations derived from valuation techniques in which significant inputs or significant value drivers are unobservable. Inputs used to measure fair value might fall in different levels of the fair value hierarchy, in which case the Company defaults to the lowest level input that is significant to the fair value measurement in its entirety. These levels are not necessarily an indication of the risk or liquidity associated with the investments. The following tables present fair value measurements: December 31, 2022 (in thousands) Level 1 Level 2 Level 3 Investments Measured at NAV (1) Total Cash equivalents $ 208,557 $ — $ — $ — $ 208,557 Equity investments at fair value: Common stocks $ 142,268 $ 987 $ — $ — $ 143,255 Limited partnership interests — — 10,759 1,544 12,303 Master limited partnership interests 316 — — — 316 Preferred securities 1,391 49 — — 1,440 Other 200 — — 132 332 Total $ 144,175 $ 1,036 $ 10,759 $ 1,676 $ 157,646 Trading investments: Fixed income $ — $ 15,289 $ — $ — $ 15,289 Equity method investments $ — $ — $ — $ 20 $ 20 Total investments $ 144,175 $ 16,325 $ 10,759 $ 1,696 $ 172,955 Derivatives - assets: Total return swaps - commodities $ — $ 28 $ — $ — $ 28 Total return swaps - equities — 248 — — 248 Total $ — $ 276 $ — $ — $ 276 Derivatives - liabilities: Total return swaps - commodities $ — $ 27 $ — $ — $ 27 Total return swaps - equities — 690 — — 690 Forward contracts - foreign exchange — 742 — — 742 Total $ — $ 1,459 $ — $ — $ 1,459 ________________________ (1) Comprised of certain investments measured at fair value using net asset value (NAV) as a practical expedient. December 31, 2021 (in thousands) Level 1 Level 2 Level 3 Investments Measured at NAV (1) Total Cash equivalents $ 104,591 $ — $ — $ — $ 104,591 Equity investments at fair value: Common stocks $ 126,301 $ 116 $ — $ — $ 126,417 Limited partnership interests — — — 1,816 1,816 Master limited partnership interests 986 — — — 986 Preferred securities 1,465 — — — 1,465 Other 103 — — 143 246 Total $ 128,855 $ 116 $ — $ 1,959 $ 130,930 Trading investments: Fixed income $ — $ 23,711 $ — $ — $ 23,711 Equity method investments $ — $ — $ — $ 13 $ 13 Total investments $ 128,855 $ 23,827 $ — $ 1,972 $ 154,654 Derivatives - assets: Total return swaps - commodities (2) $ — $ 481 $ — $ — $ 481 Forward contracts - foreign exchange — 209 — — 209 Total $ — $ 690 $ — $ — $ 690 Derivatives - liabilities: Total return swaps - commodities $ — $ 17 $ — $ — $ 17 Total return swaps - equities — 867 — — 867 Forward contracts - foreign exchange — 3 — — 3 Total $ — $ 887 $ — $ — $ 887 ________________________ (1) Comprised of certain investments measured at fair value using NAV as a practical expedient. (2) Included total return swaps - commodities held by consolidated investment vehicles. Equity investments at fair value classified as Level 2 were comprised of common stocks for which quoted prices in active markets are not available. Fair values for the common stocks classified as Level 2 were generally based on quoted prices for similar instruments in active markets. Equity investments at fair value classified as Level 3 as of December 31, 2022 were comprised of a limited partnership interest in a joint venture that holds an investment in private real estate. Trading investments classified as Level 2 were comprised of U.S. Treasury securities and corporate debt securities. Fair values were generally determined using third-party pricing services. The pricing services may utilize evaluated pricing models that vary by asset class and incorporate available trade, bid and other market information. Investments measured at NAV were comprised of certain investments measured at fair value using NAV (or its equivalent) as a practical expedient as follows: • Equity investments at fair value included: ◦ limited partnership interests in private real estate funds; and ◦ the Company's co-investment in a Cayman trust invested in global listed infrastructure securities (which is included in "Other" in the leveling table). • Equity method investments included the Company's partnership interests in Cohen & Steers Global Realty Partners III-TE, L.P. (GRP-TE) and Cohen & Steers Global Listed Infrastructure Fund L.P. (LPGI). GRP-TE invests in non-registered real estate funds and LPGI invests in global infrastructure securities. The Company's ownership interest in GRP-TE was approximately 0.2% at December 31, 2022 and 2021. The Company's ownership interest in LPGI was approximately 0.01% at December 31, 2022 and no ownership at December 31, 2021. At December 31, 2022 and 2021, the Company did not have the ability to redeem its limited partnership interests in private real estate funds or its interest in GRP-TE. There were no contractual restrictions on the Company's ability to redeem its interest in the Cayman trust or LPGI. Investments measured at NAV as a practical expedient have not been classified in the fair value hierarchy. The amounts presented in the above tables are intended to permit reconciliation of the fair value hierarchy to the amounts presented on the consolidated statements of financial condition. Swap contracts classified as Level 2 were valued based on the underlying futures contracts or equity indices. Foreign currency exchange contracts classified as Level 2 were valued based on the prevailing forward exchange rate, which is an input that is observable in active markets. The following table summarizes the changes in Level 3 investments measured at fair value on a recurring basis: Years Ended December 31, (in thousands) 2022 2021 Balance at beginning of period $ — $ — Purchases/contributions 19,380 — Sales/distributions (5,874) — Unrealized gains (losses) (2,747) — Balance at end of period $ 10,759 $ — Unrealized gains (losses) and realized gains (losses), if any, in the above table were recorded in gain (loss) from investments—net Valuation Techniques In certain instances, debt and equity securities are valued on the basis of prices from an orderly transaction between market participants provided by reputable broker-dealers or independent pricing services. In determining the value of a particular investment, independent pricing services may use information with respect to transactions in such investments, broker quotes, pricing matrices, market transactions in comparable investments and various relationships between investments. As part of its independent price verification process, the Company generally performs reviews of valuations provided by broker-dealers or independent pricing services. Investments in funds are valued at their closing price or NAV (or its equivalent) as a practical expedient. In the absence of observable market prices, the Company values its investments using valuation methodologies applied on a consistent basis. For some investments, little market activity may exist; management's determination of fair value is then based on the best information available in the circumstances, and may incorporate management's own assumptions and involve a significant degree of judgment, taking into consideration a combination of internal and external factors. Such investments are valued no less than on a quarterly basis, taking into consideration any changes in key inputs and changes in economic and other relevant conditions, and valuation models are updated accordingly. The Company has established a valuation committee, comprised of senior members from various departments within the Company, to administer, implement and oversee the valuation policies and procedures. Additionally, the Company has retained an independent valuation services firm to assist in the determination of the fair value of certain private real estate investments.

Derivatives

Derivatives	12 Months Ended
	Dec. 31, 2022
Derivatives [Abstract]
Derivatives	Derivatives The following tables summarize the notional amount and fair value of the outstanding derivative financial instruments, none of which were designated in a formal hedging relationship: As of December 31, 2022 Notional Amount Fair Value (1) (in thousands) Long Short Assets Liabilities Corporate derivatives: Total return swaps - commodities $ 2,340 $ 1,980 $ 28 $ 27 Total return swaps - equities — 31,657 248 690 Forward contracts - foreign exchange — 9,810 — 742 Total corporate derivatives $ 2,340 $ 43,447 $ 276 $ 1,459 As of December 31, 2021 Notional Amount Fair Value (1) (in thousands) Long Short Assets Liabilities Corporate derivatives: Total return swaps - commodities $ 2,549 $ 3,810 $ 94 $ 17 Total return swaps - equities — 22,899 — 867 Forward contracts - foreign exchange — 11,969 209 3 Total corporate derivatives $ 2,549 $ 38,678 $ 303 $ 887 Derivatives held by consolidated investment vehicles: Total return swaps - commodities 10,931 — 387 — Total $ 13,480 $ 38,678 $ 690 $ 887 ________________________ (1) The fair value of derivative financial instruments is recorded in other assets and other liabilities and accrued expenses on the Company's consolidated statements of financial condition. The Company's corporate derivatives include: • Total return equity and commodity swap contracts which are utilized to economically hedge a portion of the market risk of certain seed investments and to gain exposure in the commodities market for the purpose of establishing a performance track record; and • Forward foreign exchange contracts which are utilized to economically hedge currency exposure arising from certain non-U.S. dollar investment advisory fees. At December 31, 2021, non-corporate derivatives were comprised of commodity swap contracts that were utilized by certain of the consolidated investment vehicles to gain exposure in the commodities market as part of the vehicles' investment strategies. For corporate derivatives, cash included in due from brokers on the consolidated statements of financial condition of $2.0 million and $2.2 million at December 31, 2022 and 2021, respectively, and U.S. Treasury securities included in investments of $0.2 million at December 31, 2022 and 2021, respectively, were held as collateral for forward and swap contracts. At December 31, 2021, for non-corporate derivatives, due to brokers included $0.5 million of cash collateral payable to trade counterparties. The following table summarizes net gains (losses) from derivative financial instruments: Years Ended December 31, (in thousands) 2022 2021 2020 Corporate derivatives: Futures - commodities (1) $ — $ 3,391 $ (105) Total return swaps - commodities (251) (3,082) (266) Total return swaps - equities 3,942 (4,530) (1,562) Forward contracts - foreign exchange (948) 550 (375) Total corporate derivatives $ 2,743 $ (3,671) $ (2,308) Derivatives held by consolidated investment vehicles: Total return swaps - commodities 3,988 1,526 — Total (2) $ 6,731 $ (2,145) $ (2,308) ________________________ (1) The Company liquidated its commodity future contracts during 2021. (2) Gains and losses on futures and total return swap contracts are included in gain (loss) from investments

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment The following table summarizes the Company’s property and equipment: December 31, (in thousands) 2022 2021 Equipment $ 8,153 $ 7,274 Furniture and fixtures 3,704 3,683 Software 26,848 23,556 Leasehold improvements 15,466 15,518 Subtotal 54,171 50,031 Less: Accumulated depreciation and amortization (45,414) (41,093) Property and equipment, net $ 8,757 $ 8,938 Depreciation and amortization expense related to property and equipment was $4.4 million, $4.1 million and $4.7 million for the years ended December 31, 2022, 2021 and 2020, respectively. Depreciation and amortization expense related to property and equipment is recorded using the straight-line method over the estimated useful lives of the related assets which range from 3-7 years. Leasehold improvements are amortized using the straight-line method over the lease term.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic earnings per share is calculated by dividing net income attributable to common stockholders by the weighted average shares outstanding. Diluted earnings per share is calculated by dividing net income attributable to common stockholders by the total weighted average shares of common stock outstanding and common stock equivalents determined using the treasury stock method. Common stock equivalents are comprised of dilutive potential shares from restricted stock unit awards and are excluded from the computation if their effect is anti-dilutive. The following table reconciles income and share data used in the basic and diluted earnings per share computations: Years Ended December 31, (in thousands, except per share data) 2022 2021 2020 Net income $ 149,486 $ 226,154 $ 75,165 Net (income) loss attributable to noncontrolling interests 21,556 (14,758) 1,419 Net income attributable to common stockholders $ 171,042 $ 211,396 $ 76,584 Basic weighted average shares outstanding 48,781 48,316 47,800 Dilutive potential shares from restricted stock units 516 774 876 Diluted weighted average shares outstanding 49,297 49,090 48,676 Basic earnings per share attributable to common stockholders $ 3.51 $ 4.38 $ 1.60 Diluted earnings per share attributable to common stockholders $ 3.47 $ 4.31 $ 1.57 Anti-dilutive common stock equivalents excluded from the calculation 3 — —

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	Stock-Based Compensation Amended and Restated Stock Incentive Plan The Amended and Restated Cohen & Steers, Inc. Stock Incentive Plan (the SIP) provides for the issuance of Restricted Stock Units (RSUs), stock options and other stock-based awards to eligible employees and directors. The SIP was amended in 2022 to (i) extend the term of the SIP an additional ten years through May 5, 2032, and (ii) increase the number of shares of common stock of the Company with respect to which awards may be granted under the plan. As of December 31, 2022, a total of 23.0 million shares of common stock may be granted under the SIP. The board of directors is authorized to increase the number of shares available for issuance under the SIP, subject to shareholder approval. At December 31, 2022, 18.7 million RSUs, representing the same amount of common stock, had been issued under the SIP. As of December 31, 2022, there was $68.3 million of compensation related to unamortized RSUs that had not yet been recognized in the consolidated statement of operations. The Company expects to recognize this expense over approximately the next three years. In January 2023, the Company granted approximately 694,000 RSUs under the SIP with a grant date fair value of $50.4 million, which generally vest over a four-year period. Restricted Stock Units Vested Restricted Stock Unit Grants The Company grants awards of vested RSUs to the non-management directors and certain employees of the Company pursuant to the SIP. Dividends declared on these awards are paid in cash. In connection with the grant of these vested RSUs, the Company recorded non-cash stock-based compensation expense of $2.7 million, $2.1 million and $0.7 million for the years ended December 31, 2022, 2021 and 2020, respectively. Unvested Restricted Stock Unit Grants From time to time, the Company grants awards of unvested RSUs to certain employees pursuant to the SIP. The fair value at the date of grant is expensed on a straight-line basis over the applicable service period, which is generally four years. Dividends declared by the Company are paid in additional RSUs which are subject to forfeiture until they are delivered. The dividend equivalent RSUs will generally vest and be delivered on the fourth anniversary of the original grant date. The Company recorded stock-based compensation expense, net of forfeitures, of $8.8 million, $8.5 million and $4.6 million for the years ended December 31, 2022, 2021 and 2020, respectively. Incentive Bonus Plans for Employees of the Company The Company has implemented a program for employees which, based upon compensation levels, automatically allocates a portion of their year-end bonuses in the form of unvested RSUs (Mandatory Program). The fair value at the date of grant of the RSUs under the Mandatory Program is expensed on a straight-line basis over the vesting period, which is generally four years. Dividends declared by the Company are paid in additional RSUs which are subject to forfeiture until they are delivered. The dividend equivalent RSUs will generally vest and be delivered on the fourth anniversary of the original grant date. The Company recorded stock-based compensation expense under the Mandatory Program, net of forfeitures, of $37.5 million, $29.9 million and $23.9 million for the years ended December 31, 2022, 2021 and 2020, respectively. During the year ended December 31, 2022, RSU awards representing approximately 21,000 shares of common stock were modified resulting in $0.4 million of incremental compensation expense that was recognized over the requisite service period and recorded in 2022. The following table sets forth activity relating to the Company’s RSUs under the SIP (share data in thousands): Vested Restricted Stock Unit Grants Unvested Restricted Stock Unit Grants Incentive Bonus Plans Restricted Stock Unit Grants (in thousands, except per share data) Number Weighted Average Grant Date Fair Value Number Weighted Average Grant Date Fair Value Number Weighted Average Grant Date Fair Value Balance at January 1, 2020 54 $ 44.06 302 $ 38.78 1,874 $ 38.38 Granted 12 55.71 189 63.17 437 73.29 Delivered (16) 38.22 (143) 36.96 (705) 36.30 Forfeited — — (7) 50.60 (78) 49.73 Balance at December 31, 2020 50 48.80 341 52.80 1,528 48.76 Granted 26 81.05 285 71.74 672 72.81 Delivered (18) 46.34 (139) 46.80 (632) 44.15 Forfeited — — (31) 59.35 (186) 57.61 Balance at December 31, 2021 58 64.07 456 66.02 1,382 61.37 Granted 16 71.26 64 74.96 662 82.04 Delivered (22) 54.86 (160) 57.90 (586) 52.33 Forfeited — — (4) 72.98 (50) 69.54 Balance at December 31, 2022 52 70.12 356 71.18 1,408 74.57 Employee Stock Purchase Plan Pursuant to the Amended and Restated Employee Stock Purchase Plan (ESPP), the Company allows eligible employees, as defined in the ESPP, to purchase common stock at a 15% discount from fair market value up to a maximum of $25,000 in annual aggregate purchases by any one individual. The number of shares of common stock authorized for purchase by eligible employees is 600,000. Through December 31, 2022, the Company had issued approximately 481,000 shares of common stock under the ESPP. For the years ended December 31, 2022, 2021 and 2020, approximately 18,000, 15,000 and 18,000, respectively, was purchased by eligible employees through the ESPP. For the years ended December 31, 2022, 2021 and 2020, the Company recorded a non-cash stock-based compensation expense of approximately $184,000, $177,000 and $152,000, respectively, which represents the discount on the shares issued pursuant to this plan. The ESPP will terminate upon the earliest to occur of (1) termination of the ESPP by the board of directors or (2) issuance of all of the shares reserved for issuance under the ESPP. The board of directors is authorized to increase the number of shares available for issuance under the ESPP, subject to shareholder approval.

401(k) and Profit-Sharing Plan

401(k) and Profit-Sharing Plan	12 Months Ended
	Dec. 31, 2022
Compensation Related Costs [Abstract]
401 (k) and Profit-Sharing Plan	401(k) and Profit-Sharing Plan The Company sponsors a profit-sharing plan (the Plan) covering all U.S. employees who meet certain age and service requirements. Subject to limitations, the Plan permits participants to defer up to 100% of their eligible compensation pursuant to Section 401(k) of the Internal Revenue Code. Employee contributions are matched by the Company at $0.50 per $1.00 deferred. The Plan also allows the Company to make discretionary contributions, which are integrated with the taxable wage base under the Social Security Act. No discretionary contributions were made for the years ended December 31, 2022, 2021 and 2020. Forfeitures occur when participants terminate employment before becoming entitled to their full benefits under the Plan. In accordance with the Plan document, forfeited amounts are used to reduce the Company’s contributions to the Plan or to pay Plan expenses. Forfeitures for the years ended December 31, 2022, 2021 and 2020 totaled approximately $193,000, $248,000 and $147,000, respectively. Matching contributions, net of forfeitures, to the Plan for the years ended December 31, 2022, 2021 and 2020 totaled $2.6 million, $2.3 million and $2.5 million, respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The Company is an investment adviser to, and has administration agreements with, Company-sponsored funds and investment products for which certain employees are officers and/or directors. The following table summarizes the amount of revenue the Company earned from these affiliated funds: Years Ended December 31, (in thousands) 2022 2021 2020 Investment advisory and administration fees (1) $ 386,000 $ 389,648 $ 274,566 Distribution and service fees 35,093 37,630 30,134 Total $ 421,093 $ 427,278 $ 304,700 _________________________ (1) Investment advisory and administration fees are reflected net of fund reimbursements of $18.1 million, $16.6 million and $13.6 million for the years ended December 31, 2022, 2021 and 2020, respectively. Included in accounts receivable at December 31, 2022 and 2021 are receivables due from Company-sponsored vehicles of $36.4 million and $40.8 million, respectively. Included in accounts payable at December 31, 2022 and 2021 are payables due to Company-sponsored vehicles of $1.0 million and $1.1 million, respectively. See discussion of commitments to Company-sponsored vehicles in Note 13.

Regulatory Requirements

Regulatory Requirements	12 Months Ended
	Dec. 31, 2022
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Regulatory Requirements	Regulatory Requirements CSS, a registered broker-dealer in the U.S., is subject to the SEC’s Uniform Net Capital Rule 15c3-1 (the Rule), which requires that broker-dealers maintain a minimum level of net capital, as prescribed by the Rule. At December 31, 2022, CSS had net capital of $3.7 million, which exceeded its requirement by $3.4 million. The Rule may limit the amounts of equity capital that may be withdrawn or cash dividends that may be paid. CSS does not carry customer accounts and has no possession or control obligations under SEA Rule 15c3-3(b) or reserve deposit obligations under SEA Rule 15c3-3(e). CSAL is subject to regulation by the Hong Kong Securities and Futures Commission. At December 31, 2022, CSAL had regulatory capital of $3.6 million, which exceeded its minimum regulatory capital requirement by $3.2 million. During 2022, CSAL paid dividends in the amount of $11.5 million to its parent, CSCM. CSUK is subject to regulation by the United Kingdom Financial Conduct Authority. At December 31, 2022, CSUK had regulatory capital of $36.6 million, which exceeded its minimum regulatory capital requirement by $29.1 million. CSIL is subject to regulation by the Central Bank of Ireland. At December 31, 2022, CSIL had regulatory capital of $3.1 million, which exceeded its minimum regulatory capital requirement by $2.8 million. CSJL is registered with the Financial Services Agency of Japan and the Kanto Local Finance Bureau and is subject to the Financial Instruments and Exchange Act. In accordance with its license, CSJL is required to maintain regulatory capital, as defined, of $0.5 million. At December 31, 2022, CSJL had stated capital in excess of this requirement.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure	Commitments and ContingenciesFrom time to time, the Company is involved in legal matters relating to claims arising in the ordinary course of business. There are currently no such matters pending that the Company believes could have a material adverse effect on its consolidated results of operations, cash flows or financial position.The Company has committed to invest up to $50.0 million in REOF. As of December 31, 2022, the Company had funded $17.4 million of this commitment. In addition, the Company has committed to invest up to $125.0 million in Cohen & Steers Income Opportunities REIT, Inc. (CNSREIT). As of December 31, 2022, the Company had funded $0.2 million of this commitment. The timing for funding the remaining portion of the Company's commitments is determined by the investment vehicles.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The income before provision for income taxes and provision for income taxes are as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Income before provision for income taxes - U.S. (1) $ 189,577 $ 262,102 $ 83,617 Income before provision for income taxes - Non-U.S. 7,320 19,842 9,770 Total income before provision for income taxes $ 196,897 $ 281,944 $ 93,387 _________________________ (1) Included loss of $21.6 million, income of $14.8 million and loss of $1.4 million attributable to noncontrolling interests for the years ended December 31, 2022, 2021 and 2020, respectively. Years Ended December 31, (in thousands) 2022 2021 2020 Current tax expense: U.S. federal $ 44,965 $ 41,658 $ 12,859 State and local 1,125 12,068 3,291 Non-U.S. 2,520 1,960 1,965 48,610 55,686 18,115 Deferred tax (benefit) expense: U.S. federal 82 (739) (67) State and local (59) (149) (32) Non-U.S. (1,222) 992 206 (1,199) 104 107 Provision for income taxes $ 47,411 $ 55,790 $ 18,222 A reconciliation of the Company’s statutory federal income tax rate and the effective tax rate is as follows: Years Ended December 31, (in thousands) 2022 2021 2020 U.S. statutory tax rate $ 45,875 21.0 % $ 56,110 21.0 % $ 19,908 21.0 % State and local income taxes, net of federal benefit 7,210 3.3 % 10,190 3.8 % 3,867 4.1 % Non-deductible executive compensation 6,534 3.0 % 6,037 2.3 % 2,468 2.6 % Unrecognized tax benefit adjustments (7,244) (3.3) % (8,515) (3.2) % 323 0.4 % Excess tax benefits related to the vesting and delivery of restricted stock units (5,784) (2.7) % (5,762) (2.2) % (8,494) (9.0) % Other 820 0.4 % (2,270) (0.8) % 150 0.1 % Income tax expense and effective income tax rate $ 47,411 21.7 % $ 55,790 20.9 % $ 18,222 19.2 % Deferred income taxes represent the tax effects of temporary differences between book and tax bases and are measured using enacted tax rates that will be in effect when such items are expected to reverse. The Company records a valuation allowance, when necessary, to reduce deferred tax assets to an amount that more likely than not will be realized. The Company's net deferred income tax asset is included in other assets on the consolidated statements of financial condition. Significant components of the Company’s net deferred income tax asset consist of the following: At December 31, (in thousands) 2022 2021 Deferred income tax assets (liabilities): Stock-based compensation $ 7,611 $ 6,951 Realized losses on investments 1,624 2,374 Net unrealized (gains) losses on investments 552 (2,861) Deferred rent 556 608 Property and equipment depreciation 4 937 Other 538 14 Subtotal 10,885 8,023 Less: valuation allowance (2,698) (1,132) Deferred income tax asset—net $ 8,187 $ 6,891 The Company had capital loss carryforwards of $6.8 million and $9.5 million for the years ended December 31, 2022 and 2021, respectively, which, if unused, will expire in 2024 and 2025. The valuation allowance on the net deferred income tax asset increased by $1.6 million during the year ended December 31, 2022. At December 31, 2022, the Company had $5.0 million of total gross unrecognized tax benefits. Of this total, $3.9 million (net of the federal benefit on state issues) represents the amount of unrecognized tax benefits that, if recognized, would favorably affect the Company’s effective tax rate in future periods. The Company believes it is reasonably possible that it will reduce its net unrecognized tax benefits by $3.2 million to $3.8 million within the next twelve months due to the expected conclusion of jurisdictional reviews and the lapse of the statute of limitations on certain positions. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows: (in thousands) Liability for Unrecognized Tax Benefits Gross unrecognized tax benefits balance at January 1, 2020 $ 12,880 Addition for tax positions of current year 1,697 Addition for tax positions of prior years 3,599 Reduction of tax positions from prior years (4,560) Gross unrecognized tax benefits balance at December 31, 2020 $ 13,616 Addition for tax positions of current year 4,092 Reduction of tax positions from prior years (7,322) Gross unrecognized tax benefits balance at December 31, 2021 $ 10,386 Addition for tax positions of current year 958 Reduction of tax positions from prior years (6,367) Gross unrecognized tax benefits balance at December 31, 2022 $ 4,977 The Company records potential interest and penalties related to uncertain tax positions in the provision for income taxes. At December 31, 2022 and 2021, the Company had $0.9 million and $3.5 million, respectively, in potential interest and penalties associated with uncertain tax positions. The tax years 2015 through 2021 remain open to examination by various taxing jurisdictions. In connection with the enactment of the Tax Cuts and Jobs Act in 2017, the Company recorded a provisional transition tax liability of $8.3 million. This tax liability, paid over eight years on an interest-free basis, was included as part of income tax payable on the Company's consolidated statements of financial condition at December 31, 2022 and 2021. The following table summarizes the remaining transition tax liability at December 31, 2022 (in thousands): 2023 $ 1,246 2024 1,662 2025 2,077 $ 4,985

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets The following table summarizes the changes in the Company’s goodwill and indefinite-lived intangible assets: (in thousands) Goodwill Indefinite-Lived Intangible Assets Balance at January 1, 2021 $ 19,245 $ 1,250 Currency revaluation (799) — Balance at December 31, 2021 $ 18,446 $ 1,250 Currency revaluation (647) — Balance at December 31, 2022 $ 17,799 $ 1,250 Goodwill and indefinite-lived intangible assets are not amortized but are tested at least annually for impairment by comparing the fair value to their carrying amounts. The Company's evaluation indicated that no impairment existed at December 31, 2022.

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Leases	Leases The Company has operating leases for corporate offices and certain information technology equipment. During August 2022, the Company entered into a lease agreement for its new corporate headquarters in New York City. The lease, which has a 16-year term, carries a commitment of $210.1 million and commenced in December. The following table summarizes the Company's lease cost included in general and administrative expense in the consolidated statements of operations: Years Ended December 31, (in thousands) 2022 2021 2020 Operating lease cost $ 12,148 $ 11,097 $ 11,247 Supplemental information related to operating leases is summarized below: Years Ended December 31, (in thousands) 2022 2021 2020 Supplemental cash flow information: Cash paid for amounts included in the measurement of lease liabilities $ 12,271 $ 12,303 $ 12,408 Supplemental non-cash information: Right-of-use assets obtained in exchange for new lease liabilities 126,230 1,149 3,026 Other information related to operating leases is summarized below: Years Ended December 31, 2022 2021 2020 Weighted-average remaining lease term (years) 15 2 3 Weighted-average discount rate 5.7 % 2.7 % 2.8 % The following table summarizes the maturities of lease liabilities at December 31, 2022 (in thousands): Year Ending December 31, Operating Leases 2023 $ 11,824 2024 10,880 2025 13,038 2026 13,038 2027 13,038 Thereafter 161,161 Total lease payments 222,979 Less: interest (84,170) Present value of lease payments $ 138,809

Concentration of Credit Risk

Concentration of Credit Risk	12 Months Ended
	Dec. 31, 2022
Risks and Uncertainties [Abstract]
Concentration of Credit Risk	Concentrations The Company’s cash and cash equivalents are principally on deposit with major financial institutions. The Company is subject to credit risk should these financial institutions be unable to fulfill their obligations. The following affiliated funds provided 10% or more of the total revenue of the Company: Years Ended December 31, (in thousands, except percentages) 2022 2021 2020 Cohen & Steers Preferred Securities and Income Fund, Inc. (CPX): Investment advisory and administration fees $ 74,683 $ 88,705 $ 69,197 Distribution and service fees 12,549 15,279 13,499 Total $ 87,232 $ 103,984 $ 82,696 Percent of total revenue 15.4 % 17.8 % 19.3 % Cohen & Steers Real Estate Securities Fund, Inc. (CSI): Investment advisory and administration fees $ 54,973 $ 53,250 $ 38,961 Distribution and service fees 8,313 8,658 6,943 Total $ 63,286 $ 61,908 $ 45,904 Percent of total revenue 11.2 % 10.6 % 10.7 % Cohen & Steers Realty Shares, Inc. (CSR): Investment advisory and administration fees $ 52,499 $ 55,402 $ 34,190 Distribution and service fees 7,048 7,279 4,711 Total $ 59,547 $ 62,681 $ 38,901 Percent of total revenue 10.5 % 10.7 % 9.1 %

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events The Company has evaluated the need for disclosures and/or adjustments resulting from subsequent events through the date the consolidated financial statements were issued. Other than the items described below or elsewhere in the footnotes, the Company determined that there were no additional subsequent events that require disclosure and/or adjustment. On January 20, 2023, the Company entered into a Credit Agreement providing for a $100 million senior unsecured revolving credit facility maturing on January 20, 2026. Borrowings under the Credit Agreement may be used for working capital and other general corporate purposes. The Credit Agreement contains affirmative, negative and financial covenants, which are customary for facilities of this type. Amounts outstanding under the credit agreement bear interest at a variable rate. As of the date of this report, the Company had not drawn on the credit agreement. On February 23, 2023, the Company declared a quarterly dividend on its common stock in the amount of $0.57 per share. This dividend will be payable on March 16, 2023 to stockholders of record at the close of business on March 6, 2023.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Accounting Estimates	Accounting Estimates —The preparation of the consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosures of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Management believes the estimates used in preparing the consolidated financial statements are reasonable and prudent. Actual results could differ from those estimates.
Consolidation of Company-sponsored Funds	Consolidation of Investment Vehicles —The Company's financial interests in investment vehicles, including the management fees that are received, are evaluated at inception and thereafter, if there is a reconsideration event, in order to determine whether to apply the Variable Interest Entity (VIE) model or the Voting Interest Entity (VOE) model. A VIE is an entity in which either the equity investment at risk is not sufficient to permit the entity to finance its own activities without additional financial support or the group of holders of the equity investment at risk lack certain characteristics of a controlling financial interest. The primary beneficiary is the entity that has the power to direct the activities of the VIE that most significantly affect its performance, and the obligation to absorb losses of the entity or the right to receive benefits from the entity that could potentially be significant to the VIE. Subscriptions and redemptions or amendments to the governing documents of the respective entities could affect an entity's status as a VIE or the determination of the primary beneficiary. Limited partnerships and similar entities are determined to be a VIE when the Company is the general partner and the limited partners do not hold substantive kick-out or participation rights. The Company assesses whether it is the primary beneficiary of any VIEs identified by evaluating its economic interests in the entity held either directly by the Company and its affiliates or indirectly through employees. VIEs for which the Company is deemed to be the primary beneficiary are consolidated. Investments that are determined to be VOEs are consolidated when the Company’s ownership interest is greater than 50% of the outstanding voting interests of the vehicle. The Company records noncontrolling interests in consolidated investment vehicles for which the Company’s ownership is less than 100%.
Cash and Cash Equivalents	Cash and Cash Equivalents —Cash and cash equivalents are on deposit with several highly rated financial institutions and include short-term, highly liquid investments, which are readily convertible into cash and have original maturities of three months or less.
Due from/to Brokers	Due from/to Brokers —The Company, including the consolidated investment vehicles, may transact with brokers for certain investment activities. The clearing and custody operations for these investment activities are performed pursuant to contractual agreements. The due from/to brokers balances represent cash and/or cash collateral balances at brokers/custodians and/or receivables and payables for unsettled securities transactions with brokers/custodians.
Investments	Investments —Management of the Company determines the appropriate classification of its investments at the time of purchase and re-evaluates such determination no less than on a quarterly basis. The Company's investments are categorized as follows: • Equity investments at fair value are comprised of corporate investments and investments held within the consolidated investment vehicles, which generally represent common stocks, limited partnership interests, master limited partnership interests, preferred securities and other seed investments. • Trading investments are comprised of corporate investments and investments held within the consolidated investment vehicles, which generally represent U.S. Treasury securities and investment-grade corporate debt securities. • Equity method investments, which generally represent seed investments in investment vehicles for which the Company is able to exercise significant influence but not control over the investment. When using the equity method, the Company recognizes its respective share of net income or loss for the period which is recorded in gain (loss) from investments—net in the Company's consolidated statements of operations. Realized and unrealized gains and losses on equity investments at fair value, trading investments and equity method investments are recorded in gain (loss) from investments—net in the Company's consolidated statements of operations. From time to time, the Company, including the consolidated investment vehicles, may enter into derivative contracts, including options, futures and swaps contracts, to gain exposure to the underlying commodities markets or to economically hedge market risk of the underlying portfolios. Gains and losses on derivative contracts are recorded in gain (loss) from investments—net in the Company's consolidated statements of operations. The fair values of these instruments are recorded in other assets or other liabilities and accrued expenses on the Company's consolidated statements of financial condition. Additionally, from time to time, the Company, including the consolidated investment vehicles, may enter into forward foreign exchange contracts to economically hedge currency exposure. These instruments are measured at fair value based on the prevailing forward exchange rate with gains and losses recorded in foreign currency gain (loss)—net in the Company’s consolidated statements of operations. The fair values of these contracts are recorded in other assets or other liabilities and accrued expenses on the Company’s consolidated statements of financial condition.
Leases	Leases —The Company determines if an arrangement is a lease at inception. The Company has operating leases for corporate offices and certain information technology equipment which are included in operating lease right-of-use (ROU) assets and operating lease liabilities on the Company’s consolidated statements of financial condition. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent obligations to make lease payments arising from the lease. Operating lease ROU assets and lease liabilities are recognized at commencement date based on the net present value of lease payments over the life of the lease. The majority of the Company’s lease agreements do not provide an implicit rate. As a result, the Company used its estimated incremental borrowing rate based on the information available as of lease commencement dates in determining the present value of lease payments. The operating lease ROU assets reflect any upfront lease payments made as well as lease incentives received. The lease terms may include options to extend or terminate the lease and these are factored into the determination of the ROU asset and lease liability at lease inception when and if it is reasonably certain that the Company will exercise that option. Lease expense for fixed lease payments is recognized on a straight-line basis over the lease term. The Company has certain lease agreements with non-lease components such as maintenance and executory costs, which are accounted for separately and not included in ROU assets. ROU assets are tested for impairment whenever changes in facts or circumstances indicate that the carrying amount of an asset may not be recoverable. Modification of a lease term would result in remeasurement of the lease liability and a corresponding adjustment to the ROU asset.
Noncontrolling Interests	Noncontrolling Interests —Noncontrolling interests consist of third-party interests in the Company's consolidated investment vehicles. Noncontrolling interests that are not redeemable at the option of the investors are classified as nonredeemable noncontrolling interests and are included in stockholder’s equity. Noncontrolling interests that are redeemable
Investment Advisory and Administration Fees	Investment Advisory and Administration Fees —The Company earns revenue by providing asset management services to institutional accounts, open-end and closed-end funds as well as model-based portfolios. Investment advisory fees are earned pursuant to the terms of investment management agreements and are generally based on a contractual fee rate applied to the average assets under management. The Company also earns administration fees from certain open-end and closed-end funds pursuant to the terms of underlying administration contracts. Administration fees are based on the average daily assets under management of such funds. Investment advisory and administration fee revenue is recognized when earned and is recorded net of any fund reimbursements. The investment advisory and administration contracts each include a single performance obligation as the services provided are not separately identifiable and are accounted for as a series satisfied over time using a time-based method (days elapsed). Additionally, investment advisory and administration fees represent variable consideration, as fees are based on average assets under management which fluctuate daily. In certain instances, the Company may earn performance fees when specified performance hurdles are met during the performance period. Performance fees are forms of variable consideration and are not recognized until it becomes probable that there will not be a significant reversal of the cumulative revenue recognized .
Distribution and Service Fee Revenue	Distribution and Service Fee Revenue —Distribution and service fee revenue is based on the average daily net assets of certain share classes of open-end funds distributed by CSS. Distribution and service fee revenue is earned daily and is recorded gross of any third-party distribution and service fee expense for applicable share classes. Distribution fee agreements include a single performance obligation that is satisfied at a point in time when an investor purchases shares in an open-end fund. For all periods presented, a portion of the distribution fee revenue recognized in the period may relate to performance obligations satisfied (or partially satisfied) in prior periods. Service fee agreements include a single performance obligation as the services provided are not separately identifiable and are accounted for as a series satisfied over time using a time-based method (days elapsed). Additionally, distribution and service fees represent variable consideration, as fees are based on average assets under management which fluctuate daily.
Distribution and Service Fee Expense	Distribution and Service Fee Expense —Distribution and service fee expense includes distribution fees, shareholder servicing fees and intermediary assistance payments. Distribution fees represent payments made to qualified intermediaries for assistance in connection with the distribution of certain open-end funds' shares and for other expenses such as advertising, printing and distribution of prospectuses to investors. Such amounts may also be used to pay financial intermediaries for services as specified in the terms of written agreements complying with Rule 12b-1 of the Investment Company Act of 1940. Distribution fees are based on average daily net assets under management of certain share classes of certain of the funds. Shareholder servicing fees represent payments made to qualified intermediaries for shareholder account service and maintenance. These services are provided pursuant to written agreements with such qualified institutions. Shareholder servicing fees are generally based on average daily net assets under management. Intermediary assistance payments represent payments to qualified intermediaries for activities related to distribution, shareholder servicing as well as marketing and support of certain open-end funds and are incremental to those described above. Intermediary assistance payments are generally based on average daily net assets under management.
Stock-based Compensation	Stock-based Compensation —The Company recognizes compensation expense for the grant-date fair value of restricted stock unit awards to certain employees. This expense is recognized over the period during which employees are required to provide service. Forfeitures are recorded as incurred. Any change to the key terms of an employee’s award subsequent to the grant date is evaluated and, if necessary, accounted for as a modification. If the modification results in the remeasurement of the fair value of the award, the remeasured compensation cost is recognized over the remaining service period.
Income Taxes	Income Taxes —The Company records the current and deferred tax consequences of all transactions that have been recognized in the consolidated financial statements in accordance with the provisions of the enacted tax laws. Deferred tax assets are recognized for temporary differences that will result in deductible amounts in future years at tax rates that are expected to apply in those years. Deferred tax liabilities are recognized for temporary differences that will result in taxable income in future years at tax rates that are expected to apply in those years. The Company records a valuation allowance, when necessary, to reduce deferred tax assets to an amount that more likely than not will be realized. The calculation of tax liabilities involves uncertainties in the application of complex tax laws and regulations across the Company's global operations. A tax benefit from an uncertain tax position is recognized when it is more likely than not that the position will be sustained upon examination, including resolution of any related appeals or litigation processes, on the basis of the technical merits. The Company records potential interest and penalties related to uncertain tax positions in the provision for income taxes in the consolidated statements of operations.
Currency Translation and Transactions	Currency Translation and Transactions—Assets and liabilities of subsidiaries having non-U.S. dollar functional currencies are translated at exchange rates at the applicable consolidated statement of financial condition date. Revenue and expenses of such subsidiaries are translated at average exchange rates during the period. The gains or losses resulting from translating non-U.S. dollar functional currency into U.S. dollars are included in the Company's consolidated statements of comprehensive income. The cumulative translation adjustment was $(10.8) million, $(5.9) million and $(4.1) million as of December 31, 2022, 2021 and 2020, respectively, and was reported within accumulated other comprehensive income (loss) on the consolidated statements of financial condition. Gains or losses resulting from transactions denominated in currencies other than the U.S. dollar within certain foreign subsidiaries and gains and losses arising on revaluation of U.S. dollar-denominated assets and liabilities held by certain foreign subsidiaries are included in foreign currency gain (loss)—net in the Company’s consolidated statements of operations.
Comprehensive Income	Comprehensive Income —The Company reports all changes in comprehensive income in the consolidated statements of comprehensive income. Comprehensive income generally includes net income or loss attributable to common stockholders and amounts attributable to foreign currency translation gain (loss).
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements —In June 2022, the Financial Accounting Standards Board issued Accounting Standards Update 2022-03 (ASU), Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions . The standard clarifies that contractual sale restrictions are not considered in measuring the fair value of equity securities, which would be a change in practice for certain entities. The ASU also indicates that a contractual sale restriction is not a separate unit of account, and requires new disclosures for all entities with equity securities subject to a contractual sale restriction. This new guidance will be effective on January 1, 2024. The Company does not expect that the adoption of this new standard will have a material effect on the Company's consolidated financial statements and related disclosures.
Valuation Techniques	Valuation Techniques In certain instances, debt and equity securities are valued on the basis of prices from an orderly transaction between market participants provided by reputable broker-dealers or independent pricing services. In determining the value of a particular investment, independent pricing services may use information with respect to transactions in such investments, broker quotes, pricing matrices, market transactions in comparable investments and various relationships between investments. As part of its independent price verification process, the Company generally performs reviews of valuations provided by broker-dealers or independent pricing services. Investments in funds are valued at their closing price or NAV (or its equivalent) as a practical expedient. In the absence of observable market prices, the Company values its investments using valuation methodologies applied on a consistent basis. For some investments, little market activity may exist; management's determination of fair value is then based on the best information available in the circumstances, and may incorporate management's own assumptions and involve a significant degree of judgment, taking into consideration a combination of internal and external factors. Such investments are valued no less than on a quarterly basis, taking into consideration any changes in key inputs and changes in economic and other relevant conditions, and valuation models are updated accordingly. The Company has established a valuation committee, comprised of senior members from various departments within the Company, to administer, implement and oversee the valuation policies and procedures. Additionally, the Company has retained an independent valuation services firm to assist in the determination of the fair value of certain private real estate investments. The following table summarizes the valuation techniques and significant unobservable inputs approved by the Valuation Committee for Level 3 investments measured at fair value on a recurring basis: Fair Value Valuation Technique Unobservable Inputs Value Limited partnership interests $10,759 Discounted cash flow Discount rate 8.75% 7.25% Changes in the significant unobservable inputs in the above tables may result in a materially higher or lower fair value measurement.

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following tables summarize revenue recognized from contracts with customers by client domicile and by investment vehicle: Years ended December 31, (in thousands) 2022 2021 2020 Client domicile: North America $ 496,368 $ 506,364 $ 363,834 Japan 36,056 38,039 32,517 Europe, Middle East and Africa 21,439 26,330 19,869 Asia Pacific excluding Japan 13,043 13,099 11,316 Total $ 566,906 $ 583,832 $ 427,536 Years ended December 31, (in thousands) 2022 2021 2020 Investment vehicle: Open-end funds $ 326,172 $ 328,647 $ 233,634 Institutional accounts 134,012 146,345 115,876 Closed-end funds 106,722 108,840 78,026 Total $ 566,906 $ 583,832 $ 427,536

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2022
Investments [Abstract]
Summary of Investment Holdings	The following table summarizes the Company’s investments: (in thousands) December 31, 2022 December 31, 2021 Equity investments at fair value $ 157,646 $ 130,930 Trading 15,289 23,711 Equity method 20 13 Total investments $ 172,955 $ 154,654
Gain (Loss) on Investments	Years Ended December 31, (in thousands) 2022 2021 2020 Net realized gains (losses) during the period $ 7,147 $ 8,402 $ (5,395) Net unrealized gains (losses) during the period on investments still held at the end of the period (32,253) 10,382 1,279 Gain (loss) from investments—net (1) $ (25,106) $ 18,784 $ (4,116)
Schedule of Variable Interest Entities	At December 31, 2022, the Company's consolidated VIEs included the Cohen & Steers SICAV Global Listed Infrastructure Fund (SICAV GLI), the Cohen & Steers SICAV Global Real Estate Fund (SICAV GRE), the Cohen & Steers Co-Investment Partnership, L.P. (GRP-CIP) and the Cohen & Steers Real Estate Opportunities Fund, L.P. (REOF). During the year ended December 31, 2022, SICAV RAP was deconsolidated. At December 31, 2021, the Company's consolidated VIEs included SICAV GLI, SICAV GRE, SICAV RAP, GRP-CIP and REOF. The following tables summarize the consolidated statements of financial condition attributable to the Company's consolidated VIEs: (in thousands) December 31, 2022 SICAV GLI SICAV GRE GRP-CIP REOF Total Assets (1) Investments $ 36,296 $ 79,434 $ 147 $ 19,052 $ 134,929 Due from brokers 11 — 27 — 38 Other assets 151 370 — 55 576 Total assets 36,458 79,804 174 19,107 135,543 Liabilities (1) Due to brokers $ 11 $ — $ — $ — $ 11 Other liabilities and accrued expenses 91 214 5 354 664 Total liabilities 102 214 5 354 675 Net assets $ 36,356 $ 79,590 $ 169 $ 18,753 $ 134,868 Attributable to the Company $ 19,116 $ 11,495 $ 169 $ 14,699 $ 45,479 Attributable to noncontrolling interests 17,240 68,095 — 4,054 89,389 Net assets $ 36,356 $ 79,590 $ 169 $ 18,753 $ 134,868 _________________________ (1) The assets may only be used to settle obligations of each VIE and the liabilities are the sole obligation of each VIE, for which creditors do not have recourse to the general credit of the Company. (in thousands) December 31, 2021 SICAV GLI SICAV GRE SICAV RAP GRP-CIP REOF Total Assets (1) Investments $ 8,266 $ 57,354 $ 59,493 $ 150 $ 2,649 $ 127,912 Due from brokers — 1,107 86 147 — 1,340 Other assets 42 214 740 — 593 1,589 Total assets 8,308 58,675 60,319 297 3,242 130,841 Liabilities (1) Due to brokers $ — $ 347 $ 579 $ — $ — $ 926 Other liabilities and accrued expenses 35 126 108 5 415 689 Total liabilities 35 473 687 5 415 1,615 Net assets $ 8,273 $ 58,202 $ 59,632 $ 292 $ 2,827 $ 129,226 Attributable to the Company $ 8,261 $ 15,355 $ 13,348 $ 292 $ 2,827 $ 40,083 Attributable to noncontrolling interests 12 42,847 46,284 — — 89,143 Net assets $ 8,273 $ 58,202 $ 59,632 $ 292 $ 2,827 $ 129,226 _________________________ (1) The assets may only be used to settle obligations of each VIE and the liabilities are the sole obligation of each VIE, for which creditors do not have recourse to the general credit of the Company.

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements, Recurring and Nonrecurring	The following tables present fair value measurements: December 31, 2022 (in thousands) Level 1 Level 2 Level 3 Investments Measured at NAV (1) Total Cash equivalents $ 208,557 $ — $ — $ — $ 208,557 Equity investments at fair value: Common stocks $ 142,268 $ 987 $ — $ — $ 143,255 Limited partnership interests — — 10,759 1,544 12,303 Master limited partnership interests 316 — — — 316 Preferred securities 1,391 49 — — 1,440 Other 200 — — 132 332 Total $ 144,175 $ 1,036 $ 10,759 $ 1,676 $ 157,646 Trading investments: Fixed income $ — $ 15,289 $ — $ — $ 15,289 Equity method investments $ — $ — $ — $ 20 $ 20 Total investments $ 144,175 $ 16,325 $ 10,759 $ 1,696 $ 172,955 Derivatives - assets: Total return swaps - commodities $ — $ 28 $ — $ — $ 28 Total return swaps - equities — 248 — — 248 Total $ — $ 276 $ — $ — $ 276 Derivatives - liabilities: Total return swaps - commodities $ — $ 27 $ — $ — $ 27 Total return swaps - equities — 690 — — 690 Forward contracts - foreign exchange — 742 — — 742 Total $ — $ 1,459 $ — $ — $ 1,459 ________________________ (1) Comprised of certain investments measured at fair value using net asset value (NAV) as a practical expedient.	December 31, 2021 (in thousands) Level 1 Level 2 Level 3 Investments Measured at NAV (1) Total Cash equivalents $ 104,591 $ — $ — $ — $ 104,591 Equity investments at fair value: Common stocks $ 126,301 $ 116 $ — $ — $ 126,417 Limited partnership interests — — — 1,816 1,816 Master limited partnership interests 986 — — — 986 Preferred securities 1,465 — — — 1,465 Other 103 — — 143 246 Total $ 128,855 $ 116 $ — $ 1,959 $ 130,930 Trading investments: Fixed income $ — $ 23,711 $ — $ — $ 23,711 Equity method investments $ — $ — $ — $ 13 $ 13 Total investments $ 128,855 $ 23,827 $ — $ 1,972 $ 154,654 Derivatives - assets: Total return swaps - commodities (2) $ — $ 481 $ — $ — $ 481 Forward contracts - foreign exchange — 209 — — 209 Total $ — $ 690 $ — $ — $ 690 Derivatives - liabilities: Total return swaps - commodities $ — $ 17 $ — $ — $ 17 Total return swaps - equities — 867 — — 867 Forward contracts - foreign exchange — 3 — — 3 Total $ — $ 887 $ — $ — $ 887 ________________________ (1) Comprised of certain investments measured at fair value using NAV as a practical expedient. (2) Included total return swaps - commodities held by consolidated investment vehicles.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table summarizes the changes in Level 3 investments measured at fair value on a recurring basis: Years Ended December 31, (in thousands) 2022 2021 Balance at beginning of period $ — $ — Purchases/contributions 19,380 — Sales/distributions (5,874) — Unrealized gains (losses) (2,747) — Balance at end of period $ 10,759 $ —
Fair Value Measurement Inputs and Valuation Techniques	The following table summarizes the valuation techniques and significant unobservable inputs approved by the Valuation Committee for Level 3 investments measured at fair value on a recurring basis: Fair Value Valuation Technique Unobservable Inputs Value Limited partnership interests $10,759 Discounted cash flow Discount rate 8.75% 7.25%

Derivatives (Tables)

Derivatives (Tables)	12 Months Ended
	Dec. 31, 2022
Derivatives [Abstract]
Schedule of Derivative Instruments	The following tables summarize the notional amount and fair value of the outstanding derivative financial instruments, none of which were designated in a formal hedging relationship: As of December 31, 2022 Notional Amount Fair Value (1) (in thousands) Long Short Assets Liabilities Corporate derivatives: Total return swaps - commodities $ 2,340 $ 1,980 $ 28 $ 27 Total return swaps - equities — 31,657 248 690 Forward contracts - foreign exchange — 9,810 — 742 Total corporate derivatives $ 2,340 $ 43,447 $ 276 $ 1,459 As of December 31, 2021 Notional Amount Fair Value (1) (in thousands) Long Short Assets Liabilities Corporate derivatives: Total return swaps - commodities $ 2,549 $ 3,810 $ 94 $ 17 Total return swaps - equities — 22,899 — 867 Forward contracts - foreign exchange — 11,969 209 3 Total corporate derivatives $ 2,549 $ 38,678 $ 303 $ 887 Derivatives held by consolidated investment vehicles: Total return swaps - commodities 10,931 — 387 — Total $ 13,480 $ 38,678 $ 690 $ 887 ________________________ (1) The fair value of derivative financial instruments is recorded in other assets and other liabilities and accrued expenses on the Company's consolidated statements of financial condition.
Gains (Losses) on Derivatives	The following table summarizes net gains (losses) from derivative financial instruments: Years Ended December 31, (in thousands) 2022 2021 2020 Corporate derivatives: Futures - commodities (1) $ — $ 3,391 $ (105) Total return swaps - commodities (251) (3,082) (266) Total return swaps - equities 3,942 (4,530) (1,562) Forward contracts - foreign exchange (948) 550 (375) Total corporate derivatives $ 2,743 $ (3,671) $ (2,308) Derivatives held by consolidated investment vehicles: Total return swaps - commodities 3,988 1,526 — Total (2) $ 6,731 $ (2,145) $ (2,308) ________________________ (1) The Company liquidated its commodity future contracts during 2021. (2) Gains and losses on futures and total return swap contracts are included in gain (loss) from investments

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment	The following table summarizes the Company’s property and equipment: December 31, (in thousands) 2022 2021 Equipment $ 8,153 $ 7,274 Furniture and fixtures 3,704 3,683 Software 26,848 23,556 Leasehold improvements 15,466 15,518 Subtotal 54,171 50,031 Less: Accumulated depreciation and amortization (45,414) (41,093) Property and equipment, net $ 8,757 $ 8,938

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table reconciles income and share data used in the basic and diluted earnings per share computations: Years Ended December 31, (in thousands, except per share data) 2022 2021 2020 Net income $ 149,486 $ 226,154 $ 75,165 Net (income) loss attributable to noncontrolling interests 21,556 (14,758) 1,419 Net income attributable to common stockholders $ 171,042 $ 211,396 $ 76,584 Basic weighted average shares outstanding 48,781 48,316 47,800 Dilutive potential shares from restricted stock units 516 774 876 Diluted weighted average shares outstanding 49,297 49,090 48,676 Basic earnings per share attributable to common stockholders $ 3.51 $ 4.38 $ 1.60 Diluted earnings per share attributable to common stockholders $ 3.47 $ 4.31 $ 1.57 Anti-dilutive common stock equivalents excluded from the calculation 3 — —

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award	The following table sets forth activity relating to the Company’s RSUs under the SIP (share data in thousands): Vested Restricted Stock Unit Grants Unvested Restricted Stock Unit Grants Incentive Bonus Plans Restricted Stock Unit Grants (in thousands, except per share data) Number Weighted Average Grant Date Fair Value Number Weighted Average Grant Date Fair Value Number Weighted Average Grant Date Fair Value Balance at January 1, 2020 54 $ 44.06 302 $ 38.78 1,874 $ 38.38 Granted 12 55.71 189 63.17 437 73.29 Delivered (16) 38.22 (143) 36.96 (705) 36.30 Forfeited — — (7) 50.60 (78) 49.73 Balance at December 31, 2020 50 48.80 341 52.80 1,528 48.76 Granted 26 81.05 285 71.74 672 72.81 Delivered (18) 46.34 (139) 46.80 (632) 44.15 Forfeited — — (31) 59.35 (186) 57.61 Balance at December 31, 2021 58 64.07 456 66.02 1,382 61.37 Granted 16 71.26 64 74.96 662 82.04 Delivered (22) 54.86 (160) 57.90 (586) 52.33 Forfeited — — (4) 72.98 (50) 69.54 Balance at December 31, 2022 52 70.12 356 71.18 1,408 74.57

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The following table summarizes the amount of revenue the Company earned from these affiliated funds: Years Ended December 31, (in thousands) 2022 2021 2020 Investment advisory and administration fees (1) $ 386,000 $ 389,648 $ 274,566 Distribution and service fees 35,093 37,630 30,134 Total $ 421,093 $ 427,278 $ 304,700 _________________________ (1) Investment advisory and administration fees are reflected net of fund reimbursements of $18.1 million, $16.6 million and $13.6 million for the years ended December 31, 2022, 2021 and 2020, respectively.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Income before Taxes	The income before provision for income taxes and provision for income taxes are as follows: Years Ended December 31, (in thousands) 2022 2021 2020 Income before provision for income taxes - U.S. (1) $ 189,577 $ 262,102 $ 83,617 Income before provision for income taxes - Non-U.S. 7,320 19,842 9,770 Total income before provision for income taxes $ 196,897 $ 281,944 $ 93,387 _________________________ (1) Included loss of $21.6 million, income of $14.8 million and loss of $1.4 million attributable to noncontrolling interests for the years ended December 31, 2022, 2021 and 2020, respectively. Years Ended December 31, (in thousands) 2022 2021 2020 Current tax expense: U.S. federal $ 44,965 $ 41,658 $ 12,859 State and local 1,125 12,068 3,291 Non-U.S. 2,520 1,960 1,965 48,610 55,686 18,115 Deferred tax (benefit) expense: U.S. federal 82 (739) (67) State and local (59) (149) (32) Non-U.S. (1,222) 992 206 (1,199) 104 107 Provision for income taxes $ 47,411 $ 55,790 $ 18,222
Reconciliation of Federal Statutory Income Tax Rate to Effective Rate	A reconciliation of the Company’s statutory federal income tax rate and the effective tax rate is as follows: Years Ended December 31, (in thousands) 2022 2021 2020 U.S. statutory tax rate $ 45,875 21.0 % $ 56,110 21.0 % $ 19,908 21.0 % State and local income taxes, net of federal benefit 7,210 3.3 % 10,190 3.8 % 3,867 4.1 % Non-deductible executive compensation 6,534 3.0 % 6,037 2.3 % 2,468 2.6 % Unrecognized tax benefit adjustments (7,244) (3.3) % (8,515) (3.2) % 323 0.4 % Excess tax benefits related to the vesting and delivery of restricted stock units (5,784) (2.7) % (5,762) (2.2) % (8,494) (9.0) % Other 820 0.4 % (2,270) (0.8) % 150 0.1 % Income tax expense and effective income tax rate $ 47,411 21.7 % $ 55,790 20.9 % $ 18,222 19.2 %
Components of Deferred Tax Assets and Liabilities	Significant components of the Company’s net deferred income tax asset consist of the following: At December 31, (in thousands) 2022 2021 Deferred income tax assets (liabilities): Stock-based compensation $ 7,611 $ 6,951 Realized losses on investments 1,624 2,374 Net unrealized (gains) losses on investments 552 (2,861) Deferred rent 556 608 Property and equipment depreciation 4 937 Other 538 14 Subtotal 10,885 8,023 Less: valuation allowance (2,698) (1,132) Deferred income tax asset—net $ 8,187 $ 6,891
Reconciliation of Gross Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows: (in thousands) Liability for Unrecognized Tax Benefits Gross unrecognized tax benefits balance at January 1, 2020 $ 12,880 Addition for tax positions of current year 1,697 Addition for tax positions of prior years 3,599 Reduction of tax positions from prior years (4,560) Gross unrecognized tax benefits balance at December 31, 2020 $ 13,616 Addition for tax positions of current year 4,092 Reduction of tax positions from prior years (7,322) Gross unrecognized tax benefits balance at December 31, 2021 $ 10,386 Addition for tax positions of current year 958 Reduction of tax positions from prior years (6,367) Gross unrecognized tax benefits balance at December 31, 2022 $ 4,977
Schedule of Transition Tax Liability, Fiscal Year Maturity Schedule	The following table summarizes the remaining transition tax liability at December 31, 2022 (in thousands): 2023 $ 1,246 2024 1,662 2025 2,077 $ 4,985

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Goodwill and Intangible Assets	The following table summarizes the changes in the Company’s goodwill and indefinite-lived intangible assets: (in thousands) Goodwill Indefinite-Lived Intangible Assets Balance at January 1, 2021 $ 19,245 $ 1,250 Currency revaluation (799) — Balance at December 31, 2021 $ 18,446 $ 1,250 Currency revaluation (647) — Balance at December 31, 2022 $ 17,799 $ 1,250 Goodwill and indefinite-lived intangible assets are not amortized but are tested at least annually for impairment by comparing the fair value to their carrying amounts. The Company's evaluation indicated that no impairment existed at December 31, 2022.

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Lease, Cost	The following table summarizes the Company's lease cost included in general and administrative expense in the consolidated statements of operations: Years Ended December 31, (in thousands) 2022 2021 2020 Operating lease cost $ 12,148 $ 11,097 $ 11,247 Supplemental information related to operating leases is summarized below: Years Ended December 31, (in thousands) 2022 2021 2020 Supplemental cash flow information: Cash paid for amounts included in the measurement of lease liabilities $ 12,271 $ 12,303 $ 12,408 Supplemental non-cash information: Right-of-use assets obtained in exchange for new lease liabilities 126,230 1,149 3,026
Assets And Liabilities, Lessee	Other information related to operating leases is summarized below: Years Ended December 31, 2022 2021 2020 Weighted-average remaining lease term (years) 15 2 3 Weighted-average discount rate 5.7 % 2.7 % 2.8 %
Lessee, Operating Lease, Liability, Maturity	The following table summarizes the maturities of lease liabilities at December 31, 2022 (in thousands): Year Ending December 31, Operating Leases 2023 $ 11,824 2024 10,880 2025 13,038 2026 13,038 2027 13,038 Thereafter 161,161 Total lease payments 222,979 Less: interest (84,170) Present value of lease payments $ 138,809

Concentration of Credit Risk (T

Concentration of Credit Risk (Tables)	12 Months Ended
	Dec. 31, 2022
Risks and Uncertainties [Abstract]
Schedules of Concentration of Risk, by Risk Factor	The following affiliated funds provided 10% or more of the total revenue of the Company: Years Ended December 31, (in thousands, except percentages) 2022 2021 2020 Cohen & Steers Preferred Securities and Income Fund, Inc. (CPX): Investment advisory and administration fees $ 74,683 $ 88,705 $ 69,197 Distribution and service fees 12,549 15,279 13,499 Total $ 87,232 $ 103,984 $ 82,696 Percent of total revenue 15.4 % 17.8 % 19.3 % Cohen & Steers Real Estate Securities Fund, Inc. (CSI): Investment advisory and administration fees $ 54,973 $ 53,250 $ 38,961 Distribution and service fees 8,313 8,658 6,943 Total $ 63,286 $ 61,908 $ 45,904 Percent of total revenue 11.2 % 10.6 % 10.7 % Cohen & Steers Realty Shares, Inc. (CSR): Investment advisory and administration fees $ 52,499 $ 55,402 $ 34,190 Distribution and service fees 7,048 7,279 4,711 Total $ 59,547 $ 62,681 $ 38,901 Percent of total revenue 10.5 % 10.7 % 9.1 %

Summary of Significant Accoun_3

Summary of Significant Accounting Policies Cumulative Translation Adjustments Balance (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Translation Adjustment
Cumulative Translation Adjustments balance [Line Items]
Cumulative Foreign Currency Translation Adjustment, Net of Tax	$ (10,800)	$ (5,900)	$ (4,100)

Revenue (Details)

Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Total revenue	$ 566,906	$ 583,832	$ 427,536
North America
Disaggregation of Revenue [Line Items]
Total revenue	496,368	506,364	363,834
Japan
Disaggregation of Revenue [Line Items]
Total revenue	36,056	38,039	32,517
Asia Pacific, excluding Japan
Disaggregation of Revenue [Line Items]
Total revenue	13,043	13,099	11,316
Europe, Middle East and Africa
Disaggregation of Revenue [Line Items]
Total revenue	21,439	26,330	19,869
Open-end funds
Disaggregation of Revenue [Line Items]
Total revenue	326,172	328,647	233,634
Institutional accounts
Disaggregation of Revenue [Line Items]
Total revenue	134,012	146,345	115,876
Closed-end funds
Disaggregation of Revenue [Line Items]
Total revenue	$ 106,722	$ 108,840	$ 78,026

Investments (Details)

Investments (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Summary of Investments [Abstract]
Equity investments at fair value		$ 157,646	$ 130,930
Trading		15,289	23,711
Equity method		20	13
Total investments	[1]	172,955	154,654
Gain (Loss) on Investments [Abstract]
Net realized gains (losses) during the period		7,147	8,402	$ (5,395)
Net unrealized gains (losses) during the period on investments still held at the end of the period		(32,253)	10,382	1,279
Gain (loss) from investments—net (1)		$ (25,106)	$ 18,784	$ (4,116)
[1]Asset and liability amounts in parentheses represent the aggregated balances at December 31, 2022 and 2021 attributable to variable interest entities consolidated by the Company. Refer to Note 4, Investments for further discussion.

Investments - Variable Interest

Investments - Variable Interest Entity (Details) - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Variable Interest Entity [Line Items]
Investments	[1]	$ 172,955	$ 154,654
Other assets	[1],[2]	16,497	15,360
Total assets		673,379	492,687
Due to brokers	[1],[2]	835	927
Other liabilities and accrued expenses	[1],[2]	12,857	10,948
Total liabilities		246,436	148,361
SICAV GLI
Variable Interest Entity [Line Items]
Investments		36,296	8,266
Due from brokers		11	0
Other assets		151	42
Total assets		36,458	8,308
Due to brokers		11	0
Other liabilities and accrued expenses		91	35
Total liabilities		102	35
Net assets		36,356	8,273
Net assets attributable to the company		19,116	8,261
Net assets attributable to redeemable non-controlling interests		17,240	12
SICAV GRE
Variable Interest Entity [Line Items]
Investments		79,434	57,354
Due from brokers		0	1,107
Other assets		370	214
Total assets		79,804	58,675
Due to brokers		0	347
Other liabilities and accrued expenses		214	126
Total liabilities		214	473
Net assets		79,590	58,202
Net assets attributable to the company		11,495	15,355
Net assets attributable to redeemable non-controlling interests		68,095	42,847
SICAV RAP
Variable Interest Entity [Line Items]
Investments			59,493
Due from brokers			86
Other assets			740
Total assets			60,319
Due to brokers			579
Other liabilities and accrued expenses			108
Total liabilities			687
Net assets		169	59,632
Net assets attributable to the company		169	13,348
Net assets attributable to redeemable non-controlling interests		0	46,284
GRP-CIP
Variable Interest Entity [Line Items]
Investments		147	150
Due from brokers		27	147
Other assets		0	0
Total assets		174	297
Due to brokers		0	0
Other liabilities and accrued expenses		5	5
Total liabilities		5	5
Net assets		18,753	292
Net assets attributable to the company		14,699	292
Net assets attributable to redeemable non-controlling interests		4,054	0
REOF
Variable Interest Entity [Line Items]
Investments		19,052	2,649
Due from brokers		0	0
Other assets		55	593
Total assets		19,107	3,242
Due to brokers		0	0
Other liabilities and accrued expenses		354	415
Total liabilities		354	415
Net assets		134,868	2,827
Net assets attributable to the company		45,479	2,827
Net assets attributable to redeemable non-controlling interests		89,389	0
Total
Variable Interest Entity [Line Items]
Investments		134,929	127,912
Due from brokers		38	1,340
Other assets		576	1,589
Total assets		135,543	130,841
Due to brokers		11	926
Other liabilities and accrued expenses		664	689
Total liabilities		$ 675	1,615
Net assets			129,226
Net assets attributable to the company			40,083
Net assets attributable to redeemable non-controlling interests			$ 89,143
[1]Asset and liability amounts in parentheses represent the aggregated balances at December 31, 2022 and 2021 attributable to variable interest entities consolidated by the Company. Refer to Note 4, Investments for further discussion. Investments for further discussion.

Fair Value (Details)

Fair Value (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	$ 157,646	$ 130,930
Trading	15,289	23,711
Equity method investments	$ 20	$ 13
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Fair Value, Asset, Recurring Basis, Still Held, Unrealized Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Gain (loss) from investments—net	Gain (loss) from investments—net
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities and accrued expenses	Other liabilities and accrued expenses
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 208,557	$ 104,591
Equity investments at fair value	157,646	130,930
Total investments	172,955	154,654
Derivative - assets	276	690
Derivative - liabilities	1,459	887
Fair Value, Measurements, Recurring | Total return swaps - commodities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative - assets	28	481
Derivative - liabilities	27	17
Fair Value, Measurements, Recurring | Forward contracts - foreign exchange
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative - assets		209
Derivative - liabilities	742	3
Fair Value, Measurements, Recurring | Total return swaps - equities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative - assets	248
Derivative - liabilities	690	867
Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	208,557	104,591
Equity investments at fair value	144,175	128,855
Total investments	144,175	128,855
Derivative - assets	0	0
Derivative - liabilities	0	0
Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	1,036	116
Total investments	16,325	23,827
Derivative - assets	276	690
Derivative - liabilities	1,459	887
Fair Value, Measurements, Recurring | Level 2 | Total return swaps - commodities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative - assets	28	481
Derivative - liabilities	27	17
Fair Value, Measurements, Recurring | Level 2 | Forward contracts - foreign exchange
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative - assets		209
Derivative - liabilities	742	3
Fair Value, Measurements, Recurring | Level 2 | Total return swaps - equities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative - assets	248
Derivative - liabilities	690	867
Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	10,759
Total investments	10,759
Fair Value, Measurements, Recurring | Investments Measured at NAV
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	1,676	1,959
Total investments	1,696	1,972
Common stocks | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	143,255	126,417
Common stocks | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	142,268	126,301
Common stocks | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	987	116
Fixed income | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading	15,289	23,711
Fixed income | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading	15,289	23,711
Limited partnership interests | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	12,303	1,816
Limited partnership interests | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	0	0
Limited partnership interests | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	10,759
Limited partnership interests | Fair Value, Measurements, Recurring | Investments Measured at NAV
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	1,544	1,816
Preferred securities | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	1,440	1,465
Preferred securities | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	1,391	1,465
Preferred securities | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	49	0
Other | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	332	246
Other | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	200	103
Other | Fair Value, Measurements, Recurring | Investments Measured at NAV
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	132	143
Limited Partner | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	316	986
Limited Partner | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investments at fair value	316	986
Equity Method Investments [Member] | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments	20	13
Equity Method Investments [Member] | Fair Value, Measurements, Recurring | Investments Measured at NAV
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments	$ 20	$ 13
The Cohen & Steers Global Realty Partners III-TE, L.P. | GRP-TE
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Ownership percentage	0.20%	0.20%
The Cohen & Steers Global Realty Partners III-TE, L.P. | LPGI
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Ownership percentage	0.01%	0%

Fair Value - Fair Value, Assets

Fair Value - Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Beginning Balance	$ 0	$ 0
Purchases / contributions	19,380	0
Sales/distributions	(5,874)	0
Unrealized gains (losses)	(2,747)	0
Ending Balance	$ 10,759	$ 0

Fair Value - Valuation Techniqu

Fair Value - Valuation Techniques (Details) $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Limited partnership interests	$ 10,759	$ 0	$ 0
Level 3 | Measurement input, discount rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.0875
Level 3 | Measurement input, terminal capitalization rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.0725

Derivatives (Details)

Derivatives (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivative [Line Items]
Notional Amount, Long		$ 13,480
Notional Amount, Short		38,678
Fair Value, Assets		690
Fair Value, Liabilities		887
Gain (loss) from derivatives	$ 6,731	$ (2,145)	$ (2,308)
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Gain (loss) from investments—net	Gain (loss) from investments—net	Gain (loss) from investments—net
Corporate, Non-Segment
Derivative [Line Items]
Notional Amount, Long	$ 2,340	$ 2,549
Notional Amount, Short	43,447	38,678
Fair Value, Assets	276	303
Fair Value, Liabilities	1,459	887
Gain (loss) from derivatives	2,743	(3,671)	$ (2,308)
Futures - commodity
Derivative [Line Items]
Gain (loss) from derivatives	0	3,391	(105)
Total return swaps - commodities
Derivative [Line Items]
Notional Amount, Long	2,340	2,549
Notional Amount, Short	1,980	3,810
Fair Value, Assets	28	94
Fair Value, Liabilities	27	17
Gain (loss) from derivatives	(251)	(3,082)	(266)
Total return swaps - commodities | Consolidation, Eliminations
Derivative [Line Items]
Notional Amount, Long		10,931
Notional Amount, Short		0
Fair Value, Assets		387
Fair Value, Liabilities		0
Gain (loss) from derivatives	3,988	1,526	0
Total return swaps - equities
Derivative [Line Items]
Notional Amount, Long	0
Notional Amount, Short	31,657	22,899
Fair Value, Assets	248	0
Fair Value, Liabilities	690	867
Gain (loss) from derivatives	3,942	(4,530)	(1,562)
Forward contracts - foreign exchange
Derivative [Line Items]
Notional Amount, Long	0	0
Notional Amount, Short	9,810	11,969
Fair Value, Assets	0	209
Fair Value, Liabilities	742	3
Gain (loss) from derivatives	(948)	550	$ (375)
Investments
Derivative [Line Items]
Trading investment and pledged as collateral	200	200
Cash
Derivative [Line Items]
Trading investment and pledged as collateral	$ 2,000	2,200
Cash | Individually Immaterial Counterparties
Derivative [Line Items]
Trading investment and pledged as collateral		$ 500

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property and Equipment [Line Items]
Depreciation and amortization	$ 4,400	$ 4,100	$ 4,700
Property and equipment, gross	54,171	50,031
Accumulated depreciation and amortization	(45,414)	(41,093)
Property and equipment, net	$ 8,757	8,938
Minimum
Property and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum
Property and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Equipment
Property and Equipment [Line Items]
Property and equipment, gross	$ 8,153	7,274
Furniture and fixtures
Property and Equipment [Line Items]
Property and equipment, gross	3,704	3,683
Software
Property and Equipment [Line Items]
Property and equipment, gross	26,848	23,556
Leasehold improvements
Property and Equipment [Line Items]
Property and equipment, gross	$ 15,466	$ 15,518

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Anti-dilutive common stock equivalents excluded from computation (in shares)	3	0	0
Net income	$ 149,486	$ 226,154	$ 75,165
Net (income) loss attributable to redeemable noncontrolling interest	21,556	(14,758)	1,419
Net income attributable to common stockholders	$ 171,042	$ 211,396	$ 76,584
Basic weighted average shares outstanding (in shares)	48,781	48,316	47,800
Dilutive potential shares from restricted stock units (in shares)	516	774	876
Diluted weighted average shares outstanding (in shares)	49,297	49,090	48,676
Basic earnings per share attributable to common stockholders (in dollars per share)	$ 3.51	$ 4.38	$ 1.60
Diluted earnings per share attributable to common stockholders (in dollars per share)	$ 3.47	$ 4.31	$ 1.57

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares issued (in shares)		55,051,975	54,267,309
Vesting period of unvested employee stock compensation, number of years		3 years
Award requisite service period		4 years
Employee stock purchase plans		18,000	15,000	18,000
Restricted Stock Units (RSUs) | Common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense		$ 68,300,000
Incremental cost		$ 400,000
Number of shares modified (in shares)		21,000
Stock Incentive Plan | Common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)		23,000,000
Stock Incentive Plan | Restricted Stock Units (RSUs) | Common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares issued (in shares)		18,700,000
Allocated share-based compensation expense		$ 8,800,000	$ 8,500,000	$ 4,600,000
Vesting period of unvested employee stock compensation, number of years		4 years
Stock Incentive Plan | Restricted Stock Units (RSUs) | Common stock | Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares issued (in shares)	694,000
Allocated share-based compensation expense	$ 50,400,000
Vesting period of unvested employee stock compensation, number of years	4 years
Stock Incentive Plan | Vested Restricted Stock Units (RSUs) | Common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense		$ 2,700,000	2,100,000	700,000
Incentive Bonus Plans for Employees | Common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares issued (in shares)		481,000
Annual aggregate purchases per employee		$ 25,000
Maximum number of shares per employee (in shares)		600,000
Incentive Bonus Plans for Employees | Restricted Stock Units (RSUs) | Common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Discount from market price, purchase date, percent		15%
Mandatory Plan | Restricted Stock Units (RSUs) | Common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense		$ 37,500,000	29,900,000	23,900,000
Employee Stock Purchase Plan | Restricted Stock Units (RSUs) | Common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense		$ 184,000	$ 177,000	$ 152,000

Stock-Based Compensation Unvest

Stock-Based Compensation Unvested RSUs and Incentive Bonus Plans (Details) - Restricted Stock Units (RSUs) - Common stock - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested, Number of Shares [Roll Forward] [Roll Forward]
Balance at Beginning of Period (shares)	58	50	54
Granted (shares)	16	26	12
Delivered (in shares)	22	(18)	(16)
Balance at End of Period (shares)	52	58	50
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested, Weighted Average Grant Date Fair Value [Abstract] [Abstract]
Balance at beginning of period, Weighted Average Grant Date Fair Value (usd per share)	$ 64.07	$ 48.80	$ 44.06
Delivered, Weighted Average Grant Date Fair Value (usd per share)	54.86	46.34	38.22
Granted, Weighted Average Grant Date Fair Value (usd per share)	71.26	81.05	55.71
Balance at end of period, Weighted Average Grant Date Fair Value (usd per share)	$ 70.12	$ 64.07	$ 48.80
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Balance at beginning of period (shares)	456	341	302
Granted (shares)	64	285	189
Delivered (shares)	(160)	(139)	(143)
Forfeited (shares)	(4)	(31)	(7)
Balance at end of period (shares)	356	456	341
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Balance at beginning of period, Weighted Average Grant Date Fair Value (usd per share)	$ 66.02	$ 52.80	$ 38.78
Granted, Weighted Average Grant Date Fair Value (usd per share)	74.96	71.74	63.17
Delivered, Weighted Average Grant Date Fair Value (usd per share)	57.90	46.80	36.96
Forfeited, Weighted Average Grant Date Fair Value (usd per share)	72.98	59.35	50.60
Balance at end of period, Weighted Average Grant Date Fair Value (usd per share)	71.18	66.02	52.80
Share-based Compensation Arrangement by Share-based Payment Award, Incentive Bonus Plans, Weighted Average Grant Date Fair Value [Roll Forward]
Delivered, Weighted Average Grant Date Fair Value (usd per share)	57.90	46.80	36.96
Incentive Bonus Plans for Employees
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Delivered, Weighted Average Grant Date Fair Value (usd per share)	$ 52.33	$ 44.15	$ 36.30
Share-based Compensation Arrangement by Share-based Payment Award, Incentive Bonus Plans [Roll Forward]
Balance at beginning of period (shares)	1,382	1,528	1,874
Granted (shares)	662	672	437
Delivered (shares)	586	632	(705)
Forfeited (shares)	(50)	(186)	(78)
Balance at end of period (shares)	1,408	1,382	1,528
Share-based Compensation Arrangement by Share-based Payment Award, Incentive Bonus Plans, Weighted Average Grant Date Fair Value [Roll Forward]
Balance at beginning of period, Weighted Average Grant Date Fair Value (usd per share)	$ 61.37	$ 48.76	$ 38.38
Granted, Weighted Average Grant Date Fair Value (usd per share)	82.04	72.81	73.29
Delivered, Weighted Average Grant Date Fair Value (usd per share)	52.33	44.15	36.30
Forfeited, Weighted Average Grant Date Fair Value (usd per share)	69.54	57.61	49.73
Balance at end of period, Weighted Average Grant Date Fair Value (usd per share)	$ 74.57	$ 61.37	$ 48.76

401(k) and Profit-Sharing Plan

401(k) and Profit-Sharing Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Employer Matching Contribution, Percent of Match	50%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	100%
The Plan
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Maximum Employee Subscription Rate	100%
Forfeitures during period	$ 193	$ 248	$ 147
Employer matching contributions	2,600	$ 2,300	$ 2,500
Common stock | Restricted Stock Units (RSUs)
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Allocated share-based compensation expense	$ 68,300

Related Party Transactions (Det

Related Party Transactions (Details) - Affiliated Entity - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transactions Revenue [Abstract]
Investment advisory and administrative fees	$ 386,000,000	$ 389,648,000	$ 274,566,000
Distribution and service fees	35,093,000	37,630,000	30,134,000
Total	421,093,000	427,278,000	304,700,000
Fund expenses, included in general and administrative expenses	18,100,000	16,600,000	$ 13,600,000
Receivables, Company sponsored mutual funds	36,400,000	40,800,000
Accounts Payable, Company sponsored mutual funds	$ 1,000,000	$ 1,100,000

Regulatory Requirements (Detail

Regulatory Requirements (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Securities Registered Domestically
Regulatory Requirements
Net Capital	$ 3,700
Excess Capital	3,400
Securities Regulated By Foreign Entities - Asia
Regulatory Requirements
Net Capital	3,600
Excess Capital	3,200
Dividends	11,500
Securities Regulated By Foreign Entities - UK
Regulatory Requirements
Net Capital	36,600
Excess Capital	29,100
Securities Regulated By Foreign Entities - Ireland
Regulatory Requirements
Net Capital	3,100
Excess Capital	2,800
Securities Regulated By Foreign Entities - Japan
Regulatory Requirements
Net Capital	$ 500

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	Dec. 31, 2022 USD ($)
Cohen & Steers Income Opportunities REIT
Loss Contingencies [Line Items]
Long-term committment, funded amount	$ 0.2
Commitment to invest | REOF
Loss Contingencies [Line Items]
Other Commitment	50
Long-term committment, funded amount	17.4
Commitment to invest | Cohen & Steers Income Opportunities REIT
Loss Contingencies [Line Items]
Other Commitment	$ 125

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income before Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income before provision for income taxes
U.S. income before provision for income taxes	$ 189,577	$ 262,102	$ 83,617
Foreign income before provision for income taxes	7,320	19,842	9,770
Income before provision for income taxes	196,897	281,944	93,387
Current taxes:
U.S. federal	44,965	41,658	12,859
State and local	1,125	12,068	3,291
Non-U.S.	2,520	1,960	1,965
Total	48,610	55,686	18,115
Deferred taxes:
U.S. federal	82	(739)	(67)
State and local	(59)	(149)	(32)
Non-U.S.	(1,222)	992	206
Deferred income taxes	(1,199)	104	107
Provision for income taxes	47,411	55,790	18,222
Third-Party Interests
Income before provision for income taxes
U.S. income before provision for income taxes	$ (21,600)	$ 14,800	$ (1,400)

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Federal Statutory Income Tax Rate to Effective Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Effective Income Tax Rate Reconciliation, Amount [Abstract]
U.S. statutory tax rate	$ 45,875	$ 56,110	$ 19,908
State and local income taxes, net of federal benefit	7,210	10,190	3,867
Unrecognized tax benefit adjustments	(7,244)	(8,515)	323
Non-deductible executive compensation	6,534	6,037	2,468
Excess tax benefits related to the vesting and delivery of restricted stock units	(5,784)	(5,762)	(8,494)
Other	820	(2,270)	150
Provision for income taxes	$ 47,411	$ 55,790	$ 18,222
Effective Income Tax Rate Reconciliation, Percent [Abstract]
U.S. statutory tax rate	21%	21%	21%
State and local income taxes, net of federal income taxes	3.30%	3.80%	4.10%
Unrecognized tax benefit adjustments	(3.30%)	(3.20%)	0.40%
Non-deductible (gains) losses on investments	3%	2.30%	2.60%
Excess tax benefits related to the vesting and delivery of restricted stock units	(2.70%)	(2.20%)	(9.00%)
Other	0.40%	(0.80%)	0.10%
Income tax expense and effective income tax rate	21.70%	20.90%	19.20%

Income Taxes - Components of De

Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Stock-based compensation	$ 7,611	$ 6,951
Realized losses on investments	1,624	2,374
Net unrealized (gains) losses on investments	552
Net unrealized (gains) losses on investments		(2,861)
Deferred compensation	4	937
Lease liabilities	556	608
Other	538	14
Subtotal	10,885	8,023
Less: valuation allowance	(2,698)	(1,132)
Deferred income tax asset—net	8,187	6,891
Capital Loss Carryforward	6,800	$ 9,500
Changes in Valuation Allowance	$ (1,600)

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019
Income Tax Contingency [Line Items]
Capital Loss Carryforward	$ 6,800	$ 9,500
Changes in Valuation Allowance	(1,600)
Gross unrecognized tax benefits	4,977	10,386	$ 13,616		$ 12,880
Unrecognized tax benefits that impact effective tax rate in future periods	3,900
Uncertain tax positions, accrued interest and penalties	900	$ 3,500
Tax Cuts and Jobs Act, transition tax for accumulated foreign earnings, liability				$ 8,300
Minimum
Income Tax Contingency [Line Items]
Reduction in unrecognized tax benefits	3,200
Maximum
Income Tax Contingency [Line Items]
Reduction in unrecognized tax benefits	$ 3,800

Income Taxes - Reconciliation_2

Income Taxes - Reconciliation of Gross Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of Unrecognized Tax Benefits [Roll Forward]
Gross unrecognized tax benefits balance	$ 10,386	$ 13,616	$ 12,880
Addition for tax positions of current year	958	4,092	1,697
Addition for tax positions of prior years			3,599
Reduction of tax positions from prior years	(6,367)	(7,322)	(4,560)
Gross unrecognized tax benefits balance	$ 4,977	$ 10,386	$ 13,616

Income Taxes - Schedule of Tran

Income Taxes - Schedule of Transition Tax Liabilities by Fiscal Year (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
2023	$ 1,246
2024	1,662
2025	2,077
Total	$ 4,985

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill
Beginning balance	$ 18,446	$ 19,245
Currency revaluation	(647)	(799)
Ending balance	17,799	18,446
Indefinite-Lived Intangible Assets
Fund management contracts	$ 1,250	$ 1,250	$ 1,250

Leases - Schedule of Lease Cost

Leases - Schedule of Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating lease cost	$ 12,148	$ 11,097	$ 11,247
Right-of-use assets obtained in exchange for new lease liabilities	126,230	1,149	3,026
Operating Lease, Payments	$ 12,271	$ 12,303	$ 12,408

Leases - Schedule of Operating

Leases - Schedule of Operating Leases, Other Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Aug. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Lessee, Operating Lease, Term of Contract		16 years
Present value of lease payments	$ 138,809	$ 210,100
Weighted-average remaining lease term (years)	15 years		2 years	3 years
Weighted-average discount rate	5.70%		2.70%	2.80%

Leases - Schedule of Lease Liab

Leases - Schedule of Lease Liability Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Aug. 31, 2022
Leases [Abstract]
2023	$ 11,824
2024	10,880
2025	13,038
2026	13,038
2027	13,038
Thereafter	161,161
Total lease payments	222,979
Less: interest	(84,170)
Present value of lease payments	$ 138,809	$ 210,100

Concentration of Credit Risk (D

Concentration of Credit Risk (Details) - Customer Concentration Risk - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cohen & Steers Preferred Securities and Income Fund, Inc. (CPX)
Concentration Risk (Line Items)
Revenues	$ 87,232	$ 103,984	$ 82,696
Cohen & Steers Preferred Securities and Income Fund, Inc. (CPX) | Revenue Benchmark
Concentration Risk (Line Items)
Percent of total revenue	15.40%	17.80%	19.30%
Cohen & Steers Preferred Securities and Income Fund, Inc. (CPX) | Investment advisory and administration fees
Concentration Risk (Line Items)
Revenues	$ 74,683	$ 88,705	$ 69,197
Cohen & Steers Preferred Securities and Income Fund, Inc. (CPX) | Distribution and service fees
Concentration Risk (Line Items)
Revenues	12,549	15,279	13,499
Cohen & Steers Real Estate Securities Fund, Inc. (CSI)
Concentration Risk (Line Items)
Revenues	$ 63,286	$ 61,908	$ 45,904
Cohen & Steers Real Estate Securities Fund, Inc. (CSI) | Revenue Benchmark
Concentration Risk (Line Items)
Percent of total revenue	11.20%	10.60%	10.70%
Cohen & Steers Real Estate Securities Fund, Inc. (CSI) | Investment advisory and administration fees
Concentration Risk (Line Items)
Revenues	$ 54,973	$ 53,250	$ 38,961
Cohen & Steers Real Estate Securities Fund, Inc. (CSI) | Distribution and service fees
Concentration Risk (Line Items)
Revenues	8,313	8,658	6,943
Cohen & Steers Realty Shares, Inc. (CSR)
Concentration Risk (Line Items)
Revenues	$ 59,547	$ 62,681	$ 38,901
Cohen & Steers Realty Shares, Inc. (CSR) | Revenue Benchmark
Concentration Risk (Line Items)
Percent of total revenue	10.50%	10.70%	9.10%
Cohen & Steers Realty Shares, Inc. (CSR) | Investment advisory and administration fees
Concentration Risk (Line Items)
Revenues	$ 52,499	$ 55,402	$ 34,190
Cohen & Steers Realty Shares, Inc. (CSR) | Distribution and service fees
Concentration Risk (Line Items)
Revenues	$ 7,048	$ 7,279	$ 4,711

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Feb. 23, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Feb. 20, 2023
Subsequent Event [Line Items]
Dividends declared per share		$ 2.20	$ 3.05	$ 2.56
Subsequent Event | Revolving Credit Facility
Subsequent Event [Line Items]
Credit agreement					$ 100,000
Subsequent Event | Dividend Declared
Subsequent Event [Line Items]
Dividends declared per share	$ 0.57