On January 26th, the PRI published its 2023 Reporting Framework, providing sustainable investors with an update on best practices for reporting and on accountability, including regarding their minimum requirements and the Leaders’ Group.
The update includes an overview and structure guide to the Reporting Framework, the full Reporting Framework modules, and a guide to the logic that determines which questions are applicable to each signatory. It also includes supporting guidance such as the Reporting Framework glossary, high-level assessment methodology, and a diagram showing which modules are relevant to each signatory type (asset owner or investment manager).
