All Governance issues articles
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Policy reportPRI policy priorities 2024-25
This briefing provides country-based policy recommendations to support responsible and sustainable investment.
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Thought leadershipHolding boards accountable for ESG: A business case
This article sets out the case for investors to ensure that investee company boards are held accountable when it comes to sustainability.
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Technical guideDeveloping and updating a responsible investment policy
A technical guide for asset owners and investment managers
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Policy reportPRI Policy Priorities 2023-24
This brief summarises the key policy topics and developments in core markets where the PRI is conducting policy research and engagement. These priorities reflect the PRI’s strategy and current policy agenda in different markets.
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Discussion paperESG considerations in Canadian provincial and municipal bonds
The materiality of environmental, social and governance (ESG) factors in the Canadian provincial and municipal bond market can be significant.
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Case studyMirova: Using the SDGs to accelerate sustainable economic transformation
SDG outcomes case study
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ArticleInvestor associations call for preserving the timeline and integrity of the CSRD and ESRS Set 1
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.
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Discussion paperESG, credit risk and ratings: part 4 - deepening the dialogue between investors, issuers, and CRAs
The second phase of the ESG in Credit Risk and Ratings Initiative, which this report summarises, has deepened the dialogue that the PRI started between investors and credit rating agencies (CRAs) in phase one. It has also broadened the outreach to other stakeholders – primarily borrowers, but also ESG information ...
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ArticleBriefing: ISSB decisions on the first set of IFRS Sustainability Standards
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.
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PodcastWhy tax should be on the agenda for responsible investors
In this episode, Sebastien Akbik, Corporate Governance Analyst at the PRI spoke with Kiran Aziz, Head of Responsible Investments from KLP and Daniel Mulé, Policy Lead, Extractive Industries Tax and Transparency from Oxfam America.
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ArticleFiling a shareholder proposal in Australia
This country factsheet provides an overview of the key legal and technical processes related to filing a shareholder proposal in Australia
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Policy reportInvestor briefing: Signatory comments on SEC proposed rule
Signatory comments on the SEC Proposed Rule, “Enhanced Disclosures by Certain Investment Advisers and Investment Companies about Environmental, Social, and Governance Investment Practices”
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ArticlePRI supports progress on IFRS Sustainability 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.
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Discussion paperHow to consider tax in voting practices
Voting is an essential channel for investors to communicate their expectations on tax in a clear and quantifiable manner.
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ArticlePRI statement on draft European Sustainability Reporting Standards
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.
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ArticleCorporate purpose: what investors need to know
An increasing number of policy makers, business leaders and academics are now embracing the idea that the purpose of a business is to create long-term value for all stakeholders, rather than simply maximise returns for shareholders
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ArticleResponsible political engagement: stewardship practices and challenges
This article covers how investors identify, assess and integrate political engagement activities into stewardship and addresses RPE engagement challenges
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Case studyMPower Partners: Supporting start-ups in their ESG journey
MPower explains its approach to integrating ESG factors in different stages of the investment process.
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PRI Web PageCompanies, investors and professional accountants signed on to the call for global alignment between sustainability reporting standard setters and frameworks
Sixty-five investors, companies and professional accounting firms from across the world have signed on to the call for major standard-setting efforts to more closely align and support a global baseline for reporting sustainability-related information.
