Pri Reporting Framework 2016 Main Definitions

We are pleased to announce that following the successful launch of the 2021 report results, we released additional updates to the Data Portal in September to improve the user experience for signatories. This release introduces features that add value to signatories who access and interpret the results of their 2021 report. Learn more. For the purposes of the IRP reporting framework, mutual funds and real estate investment trusts (REITs) are classified as listed shares. Where the signatory acts as the sole manager of a particular investment fund or REIT, it should be declared in the PRI reporting framework as an „investment fund (REIT and similar listed vehicles)”. At the Annual General Meeting of IRP signatories, we announced important changes to our reporting process for the upcoming opening of the reporting season in mid-May 2023. As a follow-up to our announcement, we are sharing information about the reasons behind these changes, as well as other frequently asked questions. The glossary contains the most important and commonly used terms in the IRP reporting framework and how the PRI defines them for reporting purposes. These definitions are essential to the preparation of the declaration as well as to the understanding of the information communicated by others. These defined terms are highlighted and linked to the glossary in the offline version of the reporting framework. Sources for more information: Investing with SDG results: a five-part framework and Generating meaningful data: financial materiality, sustainability performance and sustainability results. This webinar focuses on the 2021 reporting results of the signatories – the transparency reports for all signatories and the valuation reports for investors – which will be published in early September 2022. Arjaliès, D.-L., Laurel-Fois, D.

and Mottis, N. (2022), „Prison break from financialization: the case of the PRI reporting and assessment framework”, Accounting, Auditing & Accountability Journal, Vol. Vor-of-Print. An under-advised fund is a fund managed by a management team or a company different from the management team or company that holds the assets. An under-advised fund may consist of specialized or niche investments for which major fund managers seek external expertise. · Interactions with companies for data collection and/or research purposes related to buy/sell/hold decisions; • Achieve results through their own business activities (e.g. results for their own employees); (ii) sovereign debt securities (e.g. government bonds of any value); (3) Financial allocation: the specific resources available for specific activities; Sustainability outcomes can be identified and assessed in terms of sustainability performance at the global level and at the level of a specific asset, economic activity, company, sector, country or region in the context of the relevant thresholds. • Sustainability outcomes include, for example, those that need to be considered for economies to operate within planetary boundaries, such as climate change, deforestation and biodiversity loss; those that need to be put in place to advance inclusive societies, such as human rights (including decent work), diversity, justice and inclusion; and those needed in corporate cultures to ensure sustainability performance, such as tax justice, responsible political commitment and anti-corruption measures.• Progress towards sustainability can be measured against recognised sustainability thresholds and timelines. These include Sustainable Development Goals (SDGs) targets and indicators, thresholds set in the UNFCCC Paris Agreement, expectations set out in the Universal Declaration of Human Rights, and other environmental, social, governance and development goals set by political or socio-economic institutions.• We describe impact as a change in outcome (i.e.

an outcome achieved by an investor in accordance with the SDGs). is designed). Universal owners and long-term investors in general are highly exposed to systemic sustainability issues and have few opportunities to move away from them. However, you can (and should) influence these issues through responsible investing. standard questionnaires sent to companies for the purpose of obtaining information and making investment decisions; • Be directly linked to results through the activities, products or services of a company in which to invest or a project in which to invest. Interactions that are not intended to change or improve public disclosure are not considered engagement. These include: · Requests for bulk disclosure of ESG information, typically conducted through third parties. • Contribute to the results through a business relationship or investment activity (acts or omissions) that induces or facilitates the outcome of an entity or project in which we invest; (c) The State exercises direct or indirect influence over investment decisions. · Participate in corporate presentations, general meetings or other corporate meetings without interaction or discussion, or if the interactions are not intended to modify or improve disclosure; and (a) more than 50 per cent of assets under management are owned by the Government; These can be fully outsourced engagements, as well as engagements supported by the service provider, but where the investor`s employees take over part of the engagement activities.

(1) investor groups working together without the involvement of a formal investor network or other member organisation; Or, in the case of climate change, scenarios allow an organization, for example, to explore and understand how different combinations of climate-related risks, both transient and physical, may affect its operations, strategies and financial performance over time. Scenario analysis can be qualitative and based on written or quantitative descriptive narratives, numerical data and models, or a combination of both. (i) bonds issued by supranational organisations (e.g. bonds issued by multilateral development banks or international associations); (iii) Debt securities issued by public bodies (e.g. government-sponsored agency bonds, quasi-sovereign agencies); and A manager of managers (MoM) approach is a type of oversight investment strategy in which a manager selects managers for an investment program and regularly monitors their performance. Derivatives are divided into two broad categories, namely bespoke contracts (over-the-counter, e.g. futures) or standardised contracts (exchange-traded, e.g. warrants and futures). (iv) municipal, local and local government debt securities (e.g. Muni bonds). Development finance institutions do not fall into this category.

The authors would like to thank the interview partners. The respondents are not only important and active decision-makers in the industry, but also the time, effort and ideas that formed the basis of this study. In addition, PRI authors Natalie Beinisch, Natasha Buckley, Andreas Hoepner, Mandy Kirby, and Katherine Ng thank them for facilitating access to interviewees and opening their doors to us. The authors also thank editor Lee Parker and the two anonymous reviewers for their patience and constructive and insightful feedback on the review process. Without their support, the COVID-19 pandemic would certainly have ended this article.

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