Introductory materials
• A Snapshot of the new PRI Reporting Framework
• Reporting and Assessment: Overview, Objectives, Process and Outputs
At its core, the framework seeks to answer one simple question: How do you govern and implement responsible investment? Reporting is and has always been compulsory for all asset owner and investment manager signatories (following a one-year grace period for new signatories; details on the timing and grace period are available on the reporting process page). The new framework introduces elements of mandatory public disclosure for a subset of the information that signatories report.
The framework consists of 12 modules. There are modules for direct and indirect implementation and these are tailored for each asset class. Both mandatory and voluntary indicators are included in each module. As a rule of thumb, it will only be mandatory to complete a module if you have more than 10% of your assets under management in that asset class. If you wish, you can also report on one or more voluntary modules. Details on which modules are applicable to you and what is covered in each module you can find in the Snapshot .
| Direct – Listed Equity incorporation | Direct – Private Equity | Indirect – Manager selection, appointment and Monitoring |
| Direct – Listed equity active ownership | Direct – Property | Indirect – Inclusive finance |
| Direct – Fixed Income | Direct – Infrastructure | Direct – Inclusive finance |
Indicators
Mandatory indicators
There are two types of mandatory indicators in the framework: those that are ‘mandatory to report’ (indicators which must be completed) and those that are ‘mandatory to disclose’ (indicators which must be completed with responses being made public). Together these mandatory indicators capture the essence of a signatory’s implementation of the Principles with new levels of transparency and accountability.
Please note that not all ‘mandatory to report’ indicators are ‘mandatory to disclose’. For example, some gather information about a signatory’s activities only to enable comparisons with peers or help direct signatories to relevant parts of the framework, but may be considered commercially sensitive to disclose.
Voluntary indicators
Signatories may also choose to complete voluntary indicators. When a voluntary indicator is completed, signatories can decide whether the response is made public.