All Thought leadership articles – Page 2
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Thought leadershipAre the TCFD recommendations useful for credit risk analysis?
Read about how investors and credit rating agencies use the information provided by companies following the recommendations of the Taskforce on Climate-related Financial Disclosures in their credit risk analysis.
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Thought leadershipDiversity, equity & inclusion: Key action areas for investors
Investors need to expand their focus beyond gender and diversity and address issues such as inclusion, equity and other characteristics to truly benefit from DEI
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Thought leadershipIPR and PACTA - The new Transition Disruption Metric
The Transition Disruption Metric (TDM) is based in the IPR 2021 Forecast Policy Scenario (FPS) scenario developed by IPR
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Thought leadershipThe Inevitable Policy Response 2021: Forecast Policy Scenario and 1.5C Required Policy Scenario
New 2021 Forecast Policy Scenario from IPR shows rapid policy acceleration by 2025 would bring ‘below 2C’ Paris Agreement within reach
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Thought leadershipBroadening the outreach to investment consultants
Investment consultants are critical stakeholders in the investment chain, advising institutional asset owners on a range of issues, including the selection, appointment and monitoring of external managers. They can play a key role in supporting asset owners to develop responsible investment practices, and to assess their investment managers’ ESG incorporation ...
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Thought leadershipPrivate retirement systems and sustainability: Japan
An analysis of the $2,854bn private retirement system in Japan and how policy and structural characteristics affect sustainability.
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Thought leadershipGlobal trends in corporate tax disclosure
Corporate tax practices are coming under increasing scrutiny from governments and investors, amid concerns about the use of aggressive tax avoidance practices. Companies employing strategies such as profit shifting could be exposing themselves to growing reputational and regulatory risks, which have the potential to directly impact their profitability.
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Thought leadershipMapping natural capital depletion
As natural capital is depleted, it loses its capacity to support the ecosystem services upon which businesses, economic activities and broader society depend. PRI collaborated with UNEP-WCMC to developed maps to showcase hotspots of relative natural capital depletion on a global scale, available for visualisation in ENCORE, accompanied by a ...
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Thought leadershipUnderstanding and aligning with beneficiaries’ sustainability preferences
This guide seeks to help asset owners learn about and incorporate beneficiary preferences, which should be a fundamental aspect of an asset owner’s investment strategy, policy and strategic asset allocation.
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Thought leadershipThe Inevitable Policy Response 2021: Policy Forecasts
The IPR 2021 policy forecast is a thoroughly revised and updated set of policy forecasts, reflecting further detailed research on current and proposed policies, with input from global policy experts. The policy forecasts were updated in October 2021 to reflect developments between March 2021 to COP 26 and form the ...
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Thought leadershipHow policy makers can implement reforms for a sustainable financial system
The PRI and the World Bank’s Financial Stability and Integrity Team are working to support government policy makers and regulators in implementing reforms to build a sustainable financial system. This toolkit provides a high-level overview of five foundational sustainable investment policies.
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Thought leadershipSector 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.
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Thought leadershipThe modern interpretation of fiduciary duty
The integration of environmental, social, and governance (ESG) issues is an increasingly standard part of the regulatory and legal requirements for institutional investors, along with requirements to consider the sustainability-related preferences of their clients and beneficiaries.
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Thought leadershipAn investor guide to negative emission technologies and the importance of land use
As momentum towards net zero rises around the world, this report provides much needed transparency on the importance of land use and the role of Negative Emissions Technologies (NETs) in the transition to net zero.
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Thought leadershipWhy and how investors should act on human rights
Just as for all businesses, institutional investors have a responsibility to respect human rights.
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Thought leadershipDriving meaningful data: financial materiality, sustainability performance and sustainability outcomes
Why sustainability data matters ‘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 ...
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Thought leadershipPrivate retirement systems and sustainability: United States
An analysis of the $27,570bn private retirement system in the US and how policy and structural characteristics affect sustainability.
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Thought leadershipPrivate retirement systems and sustainability: United Kingdom
An analysis of the $3,650bn private retirement system in the UK and how policy and structural characteristics affect sustainability.
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Thought leadershipPrivate retirement systems and sustainability: Australia
An analysis of the $1,945bn private retirement system in Australia and how policy and structural characteristics affect sustainability.
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Thought leadershipIn search of sustainability: private retirement systems in Australia, the UK and the US
An examination of the sustainability of the Australian, UK and US private retirement systems with seven recommendations for policymakers and industry.
