The PRI has published a briefing paper, which provides an overview of the environmental, social, and governance (ESG) reporting requirements for investors globally and the trends driving these disclosures.

The PRI is in the process of assessing how best to ensure accountability on responsible investment practices globally. To support this work, we have carried out a review of the ESG reporting landscape for investors in key markets – notably Europe, North America and Asia-Pacific – and the major trends driving reporting.

The reporting landscape for investors has changed dramatically since the PRI established its reporting function in 2006. In particular, the growth in ESG reporting requirements for investors has increased the reporting effort required from asset owners and investment managers, especially in key jurisdictions within Europe and Asia-Pacific.

The PRI’s Reporting and Assessment (R&A) framework has evolved over time, in tune with some of the key trends identified in the paper, and underwent an extensive review between 2018 and 2021. The PRI continues to assess its reporting function for 2023 and beyond to ensure it remains fit-for-purpose for responsible investors and helps drive change in the market. While conscious of the growing effort required from our signatories, the PRI also needs to maintain the baseline of a global ESG reporting framework in jurisdictions where there are no alternatives.

Our intention is to deliver a universally applicable reporting framework that is better aligned with jurisdictional reporting requirements and can evolve to meet the future needs of our signatories. We will also continue to monitor the reporting landscape for investors to inform the future development and implementation of our Reporting Framework.

Please also feel free to contact us at [email protected] for more information.