All Driving meaningful data articles
-
Policy engagementPRI calls on regulators to support IASB guidance for better reflecting climate in financial statements
Global: The PRI has written to the European Securities and Markets Authority (ESMA), the Australian Securities and Investments Commission (ASIC), the Canadian Securities Administrators (CSA), and the Financial Reporting Council (FRC) urging them to strengthen climate-related financial reporting.
-
Blog postHow can investors work with data providers to manage human rights risks?
Investors can set clear expectations with their providers to get decision-useful data that aligns with international standards
-
Policy engagementPRI response to IASB consultation on climate illustrative examples
Global: The PRI welcomes the IASB’s proposed guidance illustrating how companies should apply IFRS Accounting Standards when reporting the effects of climate-related and other uncertainties in the financial statements.
-
Policy reportBriefing: A comparative analysis of climate disclosure rules and standards
This briefing compares climate disclosure requirements within the ISSB standards, US SEC climate disclosure rule and European Sustainability Reporting Standards.
-
Policy reportConsultation on the PRI’s Investor Data Needs Framework
The PRI consulted on its Investor Data Needs (IDN) Framework from June 2023 to March 2024.
-
Policy engagementPRI response to EFRAG consultation on draft ESRS implementation guidance
Global: The PRI published a response to EFRAG’s consultation on draft implementation guidance for the European Sustainability Reporting Standards (ESRS), setting out recommendations to improve the decision-usefulness of ESRS reporting for investors.
-
Policy reportBriefing: Summary of the inaugural ISSB Standards
In June 2023 the ISSB released final versions of its first two sustainability reporting standards. This briefing note aims to support signatories by summarising reporting requirements within the standards, including requirements set out in the Appendices to the standards and accompanying guidance.
-
Policy reportClimate data and net zero: Closing the gap on investors’ data needs
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 ...
-
Policy reportThe PRI’s Investor Data Needs Framework
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.
-
Blog postSustainability information is crucial for valuing companies – and high-quality data is key
René van Merrienboer, Director of Sustainable Markets, PRI, and Pepijn Rijvers, Executive Vice-President, Redefining Value, World Business Council for Sustainable Development
-
Policy reportBriefing: A comparative analysis of draft climate disclosure rules and standards
Similarities and differences across major climate-related disclosure requirements proposed this year, and a comparison with the recommendations and guidance from the TCFD.
-
Blog postCSRD and ESRS: how EU corporate sustainability reporting is evolving
By Hazell Ransome, Senior Policy Analyst, EU, PRI; and Benjamin Taylor, Analyst, Driving Meaningful Data, PRI
-
Policy reportReview of trends in ESG reporting requirements for investors
An overview of environmental, social and governance reporting requirements for investors around the world and the trends driving the disclosures
-
Policy reportDraft Position Paper – TRWG prototype climate and general disclosure requirements
[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.
-
Blog postBridging the gaps in sustainable corporate-investor communication
By Morgan Slebos, Director Sustainable Markets, PRI and Joss Tantram, Director, Redefining Value, WBCSD
