Responsible investment is entering a more mature and demanding phase as the UN Principles for Responsible Investment prepares to roll out its 2026 Reporting Framework.
Announced in November 2025 and reinforced by discussions at the PRI in Person conference in São Paulo, the updated framework signals a deliberate shift towards streamlined disclosures alongside rising expectations around substance, accountability and outcomes, said ACA Group.
For signatories, the message is clear: reporting may become leaner, but scrutiny of how ESG considerations are embedded into investment decision-making is intensifying.
The UN PRI’s 2026 Reporting Framework introduces a significantly reduced set of indicators compared with previous cycles. Around 40 indicators will now cover governance, investment practices, stewardship, and engagement with clients and beneficiaries, replacing a system that previously relied on more than 200 data points. The framework also introduces a restructured modular approach, requiring signatories across different asset classes to respond to the same topics and questions. This is designed to improve comparability and consistency, while maintaining continuity in the core areas investors are expected to address.
At the same time, the PRI has sharpened its focus on specific themes. Climate change, human rights and nature-related considerations are now more explicitly embedded within the assessment of investment processes. While the outputs of the reporting process remain unchanged — including a publicly available Transparency Report and a private Assessment Report featuring star ratings from one to five — the emphasis has shifted towards demonstrating how these issues are integrated in practice, rather than simply disclosed.
For signatories, these changes bring both relief and responsibility. A leaner framework should reduce the administrative burden associated with PRI reporting, allowing firms to allocate resources more efficiently. However, the revised structure also creates space for more strategic disclosure, encouraging organisations to provide clearer context around how ESG factors influence investment decisions, stewardship activities and client engagement. In doing so, firms can strengthen investor confidence by signalling a genuine commitment to responsible investment and long-term value creation.
Many of these themes were echoed at PRI in Person 2025, which brought together more than 1,000 signatories and industry leaders in São Paulo. Across three days of discussion, it became evident that responsible investment is no longer viewed as a compliance exercise, but as a strategic imperative. Investors are under growing pressure to address social risks such as human rights and supply chain integrity, particularly in high-impact sectors including mining and commodities. Physical climate risk was also highlighted as an increasingly material issue across regions and asset classes, alongside the ongoing push towards decarbonisation.
Discussions also pointed to the rising role of artificial intelligence as both an opportunity and a risk within stewardship and sustainability strategies, while regulatory developments were framed less around expansion and more around simplification and interoperability. In private markets, ESG integration is increasingly being used as a tool for proactive value creation rather than a box-ticking exercise.
Taken together, the updated framework and conference insights underline the need for firms to prepare now for UN PRI 2026 reporting. This will require stronger governance, improved data quality and more robust internal processes to ensure disclosures demonstrate meaningful ESG integration rather than surface-level compliance. Access to the right expertise and tools will be critical in navigating this transition with confidence.
At ACA, the firm supports asset managers and investors with ESG compliance and regulatory requirements, helping them interpret evolving UN PRI expectations and deliver accurate, strategic reporting. As the 2026 framework introduces new mandatory elements and heightened scrutiny, ACA works with clients to align reporting processes with PRI principles, strengthen governance frameworks and embed ESG considerations across investment activities.
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