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Investors need robust and reliable climate data to deliver and credibly report on their net zero commitments. However, there are gaps in the data currently available. This report explores where those gaps are and looks at what action could be taken by data providers and other stakeholders to build a ...
The PRI published a response to the ISSB’s consultation on its next two-year workplan, setting out recommendations on how the ISSB should prioritise its future activities and research projects across sustainability topics to better meet investor data needs.
The PRI welcomes the ISSB’s proposed methodology to internationalise references within the SASB Standards, which are now part of the IFRS Foundation, and recommends future enhancements to the Standards to better meet the data needs of responsible investors.
The PRI is consulting on its Investor Data Needs (IDN) Framework from 20 June 2023 to 20 December 2023.
This paper sets out the PRI’s Investor Data Needs Framework, which offers a structure to identify decision-useful corporate sustainability data for responsible investors.
This PRI letter, co-authored with Eurosif, urges the European Commission to maintain the integrity and timeline for implementation of the CSRD and corresponding ESRS Set 1.
From September 2022 to February 2023 the IFRS Foundation’s International Sustainability Standards Board (ISSB) made decisions on its first set of Sustainability Standards. This briefing note summarises all ISSB decisions and therefore provides insight on what information investors might receive from portfolio companies reporting against the final Standards.
This PRI statement welcomes the efforts by the IFRS Foundation and IOSCO to develop a globally shared baseline for reporting on sustainability-related financial information, encourages continued work towards this objective and calls for interoperability between the future IFRS Sustainability Disclosure Standards and jurisdictional initiatives.
René van Merrienboer, Director of Sustainable Markets, PRI, and Pepijn Rijvers, Executive Vice-President, Redefining Value, World Business Council for Sustainable Development
This PRI statement welcomes the latest draft European Sustainability Reporting Standards (ESRS) by the European Financial Advisory Group (EFRAG) and sets out five priority elements that co-legislators should retain within the final standards.
Similarities and differences across major climate-related disclosure requirements proposed this year, and a comparison with the recommendations and guidance from the TCFD.
By Hazell Ransome, Senior Policy Analyst, EU, PRI; and Benjamin Taylor, Analyst, Driving Meaningful Data, PRI
The PRI welcomes the publication of Exposure Draft European Sustainability Reporting Standards (ESRS) by the European Financial Advisory Group (EFRAG) and is broadly supportive of their content. Our recommendations seek to ensure that reporting under the ESRS meets the information needs of responsible investors.
An overview of environmental, social and governance reporting requirements for investors around the world and the trends driving the disclosures
The PRI supports the ISSB’s mission to deliver a high-quality global baseline of sustainability-related financial disclosures and welcomes the structure and content of Exposure Drafts. Our recommendations seek to ensure that reporting under IFRS Sustainability Disclosure Standards meets the information needs of responsible investors.
There are large gaps in decision-useful data for investors on sustainability-related issues, particularly outside of climate. Corporate reporting standard setters (e.g. the International Sustainability Standards Board), policy makers and regulators are working to fill these gaps through new sustainability-related disclosure standards.
Under PRI’s Driving Meaningful Data programme, we will work with our signatories to engage and provide feedback on the developments around the European Sustainability Reporting Standards.
Under the PRI’s Driving Meaningful Data programme, we will work with our signatories to engage with the ISSB as it works to develop a global baseline of sustainability-related financial disclosure standards.
[Region: Global] The PRI welcomes the publication of prototypes developed by the Technical Readiness Working Group. To inform further development of the Sustainability Disclosure Standards led by the ISSB, this position paper explains how the current recommendations could be enhanced to better meet the reporting needs of responsible investors.
By Morgan Slebos, Director Sustainable Markets, PRI and Joss Tantram, Director, Redefining Value, WBCSD
More than 70% of listed companies that represent some of the world’s largest carbon-polluters, alongside most of their external auditors, are not fully accounting for climate-related risks in financial statements. This is despite significant financial risks faced from the climate crisis and net-zero pledges made by many.
The PRI welcomes the proposed processes and recommends maximising user and preparer input and engaging with and contributing to global sustainability reporting initiatives.
In Sept 2020 investor groups including the PRI called upon companies to reflect climate-related risks in financial reporting. Between March and May 2021, the PRI commissioned a series of climate accounting analyses for 52 Climate Action 100+ focus companies coordinated by PRI and AIGCC. These analyses, available to download below, ...
The PRI welcomes the IFRS Foundation’s proposal for a Sustainability Standards Board, and recommends that this covers all sustainability topics, builds on existing initiatives and adopts a modular approach to harmonisation that recognises the different perspectives and needs across jurisdictions and stakeholders.
‘Driving meaningful data throughout markets’ is a key PRI Blueprint target. It aims to enable the flow of reliable and comparable data from corporations through the investment chain to beneficiaries and clients. Investors state that ESG is a particular concern. They regularly report to the PRI that a lack of ...