Climate change - Thought leadership and discussion papers

PRI’s ambitious thought leadership programme seeks to advance new topics for discussion in the industry and seek practitioners’ feedback, as well as advancing industry initiatives aimed at improving the data and disclosures available to investors on climate change.

  • Hedge funds - shorting

    Shorting and responsible investment: A review


    The PRI has a growing number of signatories that allocate to investment strategies that use shorting. These signatories also seek to adhere to the PRI’s six Principles.

  • sector-pathways-to-net-zero

    Sector pathways to net zero emissions


    The UN-convened Net-Zero Asset Owner Alliance commissioned the Institute for Sustainable Futures (ISF) at the University of Technology Sydney (UTS) to apply their One Earth Climate model to sectors as defined by sector classification schemes commonly used in finance.

  • Climate change factories

    What is the Inevitable Policy Response?


    Financial markets today have not adequately priced-in the likely near-term policy response to climate change. The Inevitable Policy Response (IPR) is a pioneering project which aims to prepare investors for the associated portfolio risks.

  • TCFD country reviews cover

    TCFD Recommendations: Country reviews


    The PRI and Baker McKenzie undertook a review during mid-2017 of how the TCFD’s voluntary recommendations integrate into existing regulation and soft law in Brazil, Canada, the EU, Japan, the United Kingdom and the USA.

  • market map cover

    Impact investing market map


    Over the last decade, impact investing has shifted from a disruptive investment concept to a complex and rich investment ecosystem.

  • Green world in the heart 134992037 copy

    Greening institutional investment


    This paper takes stock of institutional investor experience with mobilising green capital for green investment and mainstreaming green factors across asset classes.

  • Reducing emissions across the portfolio cover

    Reducing emissions across the portfolio


    A growing number of asset owners want to know how their assets are exposed to climate change related risks, and the role that they can play in an orderly transition to a lower carbon economy.

More thought leadership


Accounting for climate change

Investors are calling out for hard information on the financial impacts climate change will have on companies. The financials define profitability and drive executive remuneration, so ensuring they properly reflect climate-related risks is crucial. Investment decisions, both by companies and investors, depend on the numbers disclosed in the audited financial statements.