SEC ESG-Related Disclosure

Region Date Consultation or letter PRI response

US

August 2022

PRI comment to the SEC on Enhanced Disclosures by Investment Advisers and Investment Companies about Environmental, Social, and Governance Investment Practices

The PRI supports the SEC’s efforts to enhance fund and adviser disclosure on their ESG related practices to prevent greenwashing. The PRI supports disclosure of proxy voting and GHG emissions metrics as proposed by the SEC. The PRI recommends the SEC eliminate the “ESG Integration” category, and revise the “Impact Fund” category to only include funds that have impact goals as their primary focus.


See response

US

August 2022

PRI comment to the SEC on Investment Company Names

The PRI supports the SEC’s proposed rule and its efforts to ensure that funds’ names reflect their investments in the fund and address materially misleading or deceptive fund names. The PRI recommends that the SEC Define the term "characteristics" and clarify the expectations for funds on how to determine an investment focus with such characteristics.


See response

US

June 2022

PRI response to the Securities and Exchange Commission consultation on The Enhancement and Standardization of Climate-Related Disclosures for Investors

The PRI supports the Securities and Exchange Commission in taking this vitally important action in line with its mission to protect investors and ensure fair, orderly and efficient markets. The PRI makes recommendations for the Commission to improve the proposed rule on Scope 3 emissions, transition plan and physical risk disclosure and climate scenarios and cross-industry disclosures aligned with TCFD.


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US

April 2022

PRI template comment for signatories to respond to the SEC’s proposed climate disclosure rule

The PRI encourages its signatories to submit comments to the SEC on the proposed climate disclosure rule. This template serves as a starting point for signatories looking to prepare their own comment letters.


See letter

US

April 2022

US Policy Briefing: SEC Proposed Rulemaking on Climate-Related Disclosures

On March 21, the SEC proposed climate-risk disclosure requirement. This briefing document provides an overview of the proposed rule in preparation for their comments on the climate disclosure rule.


See briefing document

US

June 2021

Sign On Letter on SEC Request for Comment on Climate Change Disclosures

The PRI organized a sign-on letter for signatories and supporting organizations in support of standardized, mandatory disclosure of material climate and environmental, social and governance (ESG) information, to fulfill a fiduciary obligation to fully consider material information and make informed investment decisions for long-term value creation.


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US

June 2021

PRI Response to SEC Request for Comment on Climate Change Disclosures

The PRI recommends that disclosure should be improved as part of a larger effort to facilitate the more thorough provision to investors of ESG information that has investment relevance. Investors need comprehensive, comparable and decisionuseful data from companies on climate change and a range of ESG issues.


See response

US

April 2021

2021 US Policy Briefing: SEC Requests Comments on Climate Change Disclosures

On March 15, the Acting Chair of the Securities and Exchange Commission, Allison Herren Lee, issued a statement requesting public comment on climate change disclosures, acknowledging the lack of consistent and comparable climate change information for investors under existing SEC regulations. This briefing document provides information for signatories in preparation of their comments on climate change and ESG disclosures to the Commission.


See response