Preqin ESG Solutions 16 • The United Nations Principles for Responsible ......Investment (UNPRI) • List of indicators as part of standardized UNPRI Transparency Reports for 昀椀rms • List of questions and best practices from UNPRI Technical Guide for Limited Partners • List of questions from UNPRI LP Responsible Investment DDQ • The Task Force on Climate-related Financial .....Disclosures (TCFD) • List of questions from the TCFD Recommendations • Institutional Limited Partnership Association (ILPA) • List of questions from the ILPA Due Diligence Questionnaire • Public market ESG Ratings providers • List of indicators commonly applied to public market ESG rating analysis We identi昀椀ed 37 indicators as being relevant to ESG integration in private markets. To create custom 昀椀lters for various use cases, each indicator has been categorized according to the following tags: • Governance Type: Tags indicating whether the indicator is primarily related to 昀椀rm, portfolio, or asset-level governance. • ESG Pillar: Tags indicating whether the indicator is primarily related to environmental, social, or governance pillars. • ESG Theme: Tags indicating the SASB material issue or theme, as well as themes speci昀椀c to private markets. • ESG Framework: Tags pointing to the frameworks from which the indicator is sourced. A full list of transparency indicators and their guidance is included as Appendix A. Additionally, we calculate the percentage of fund managers on Preqin Pro that have publicly or privately disclosed each of the 37 indicators. This ratio informs our clients about market-wide disclosure rates – what we call frequency. ↗ Back to Contents
Preqin ESG Solutions Methodology Page 15 Page 17