Preqin ESG Solutions 70 Appendix B ESG-Related A昀케liations and Initiatives The UN Principles for Responsible Investment Global Impact Investing Network (GIIN) (UNPRI or PRI) GIIN is a global network of investors, focusing on reducing The PRI is a United Nations-supported international barriers to impact investment by building critical network of investors. Through committing to six aspirational infrastructure and developing activities, education and principles, the signatories of the PRI work together to research to facilitate the development of a coherent impact support the integration of ESG in investment decisions and investing industry. create a more sustainable global 昀椀nancial system. Global Reporting Initiative (GRI) Task Force on Climate-related Financial Disclosures The GRI is a global reporting initiative. Through the GRI (TCFD) Standards, they provide guidance on ESG disclosures for The TCFD was created by the G20 Financial Stability investors and other stakeholders. Board to facilitate and improve reporting of climate- related 昀椀nancial information. It provides a set of disclosure recommendations to support informed capital allocation, Global ESG Benchmark for Real Assets (GRESB) and enhance market participants’ understanding of GRESB is an investor-led organization providing material climate-related risks and opportunities. The standardized ESG data to capital markets. It is considered recommendations focus on four core areas: 1. Governance: the leading ESG benchmark for real estate and the organization’s governance around climate-related risks infrastructure investments. and opportunities. 2. Strategy: the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy and 昀椀nancial planning. 3. CDP Risk management: the processes used by the organization to identify, assess and manage climate-related risks. CDP (formerly known as the Carbon Disclosure Project) 4. Metrics and targets: the metrics and targets used to is a non-governmental organization (NGO) supporting assess and manage relevant climate-related risks and companies, 昀椀nancial institutions and cities in disclosing opportunities. and managing their environmental impact. It runs a global environmental disclosure system in which nearly 10,000 companies, cities, states and regions report on their risks Sustainability Accounting Standards Boards (SASB) and opportunities related to climate change, water security SASB is a non-pro昀椀t organization providing a set of industry- and deforestation. speci昀椀c disclosure standards across ESG topics. The standards are available across 77 industries, and identify Climate Disclosure Standards Board (CDSB) the most relevant ESG issues to 昀椀nancial performance in each industry. Alongside the SASB Materiality Map, these The CDSB is an international consortium of businesses standards help investors determine which ESG issues are and environmental non-governmental organizations (NGOs) material for reporting as well as helping facilitate more committed to advancing and aligning the global mainstream standardized benchmarking. corporate reporting model to equate natural capital with 昀椀nancial capital. ↗ Back to Contents
Preqin ESG Solutions Methodology Page 69 Page 71