PRI Reporting: A New Perspective

PRI reporting is a central component of responsible investment practices. It provides a structured framework for investors to report on how they integrate environmental, social and governance considerations across governance, investment analysis, decision-making and stewardship activities.

As PRI expectations evolve and reporting frameworks increasingly converge with regulatory standards, completing PRI reporting requires clear processes, robust data and consistent methodologies. Investors are asked to demonstrate not only policies and commitments, but also how sustainability considerations are embedded throughout the investment cycle.

This paper provides a practical perspective on PRI reporting. It explains the structure of the PRI framework and illustrates how climate, transition and biodiversity risk analysis can be used to respond to PRI indicators across key modules, from policies and governance to investment analysis, decision-making and stewardship.

Drawing on Altitude’s science-based platform and advisory experience, the paper shows how climate physical risks, transition risks, emissions metrics and biodiversity assessments can support PRI reporting in a consistent and structured way. It also highlights how these analyses can be aligned with widely used sustainability frameworks, including SFDR, the EU Taxonomy, TCFD and TNFD.

This paper is intended for investors seeking to better understand PRI reporting requirements and to improve the clarity, structure and consistency of their responses.

To explore a clear and practical approach to PRI reporting, download the paper below!