US policy

The United States is home to the world’s largest capital market, with far-reaching influence on global financial systems. As the political landscape evolves, the PRI remains committed to supporting the work of signatories and advancing a sustainable financial system by actively engaging with Congress, regulators, industry associations, and stakeholders.

For nearly two decades, the PRI has worked around the world with business leaders and governments across the political spectrum to best support our signatories. We will continue to engage with administrative and elected officials, regardless of party affiliation, who work on issues relevant to our signatories and the broader work of the PRI.

Key publications

Latest policy engagements

Template letter to request ISSB-aligned reporting from companies

2025-05-07T13:45:00+01:00

Investors may use and customize this template letter as they see fit to request disclosure of climate-related financial information in line with the standards of the IFRS Foundation’s International Sustainability Standards Board (ISSB).

PRI response to the CARB consultation on climate disclosure legislation

2025-03-21T14:46:00+00:00

US: PRI response to the California Air Resources Board’s request for comment on implementation of Senate Bills 253 and 261, as amended by Senate Bill 219.

PRI letter to New York Governor supporting adoption of a human capital management disclosure bill

PRI submitted a letter to Governor Kathy Hochul of New York, supporting the adoption of Assembly Bill A5981. If signed, the bill would require companies operating in the state of New York to file their EEO-1 reports with the NY Secretary of State. Companies' data on the race, gender, and ethnicity of employees would then be made publicly available. By requiring companies to file their EEO-1 data for public release, New York can support investor efforts to identify and address HCM-related issues across their portfolios. Certain companies are already required to report this information annually to the Equal Employment Opportunity Commission, and as such, sharing this information with the State of New York—and with investors—requires no additional effort.

PRI Response to the Financial Accounting Standards Board (FASB) proposed accounting standards update for income taxes

The PRI supports the proposed changes to Topic 740 of the FASB Accounting Standards Codification® on requiring more granular and specific information regarding rate reconciliation and income taxes paid. We further recommend the FASB considers additional amendments in the future to meet the evolving needs of investors around income tax disclosures. The benefits to investors would be greatly enhanced if these proposed changes were to be accompanied by disclosures on key jurisdiction-level information such as revenues and operating results on a similar level of disaggregation.

PRI letter to Congress on consideration of the Department of Labor's "Prudence and Loyalty" rulemaking

PRI submitted a letter to Congress sharing concerns with a resolution to disapprove of the Department of Labor's "Prudence and Loyalty" rulemaking that provided clarity around investor consideration of ESG factors.

Blogs

Further resources

  • Policy-briefings

    Policy reports

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  • Key policy developments of 2020

    Consultations and letters

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    A Legal Framework for Impact

    It is crucial that assessing and accounting for sustainability impact becomes a core part of investment activity. That’s why PRI, UNEP FI and The Generation Foundation are leading our work programme “A Legal Framework for Impact.”