Responsible investment is entering a new phase. The UN Principles for Responsible Investment (UN PRI)’s 2026 Reporting Framework, together with key themes from the recent PRI in Person conference in São Paulo, signal a shift towards streamlined requirements and shifting expectations for signatories. Here’s what’s driving these changes and how you can prepare.
UN PRI 2026 Reporting Changes Explained
On November 6, 2025, the UN PRI released its 2026 Reporting Framework, introducing leaner requirements while maintaining continuity in key reporting topics. Key changes include:
- Lean indicators: Approximately 40 indicators will cover governance, investment practices, stewardship, and engagement with clients and beneficiaries, reduced from >200 indicators in prior reporting.
- Restructured modules: Signatories across asset classes now report on the same topics/questions for consistency. (See figure 1 below)
- Heightened focus areas: Climate change, human rights, and nature-related considerations are now embedded more explicitly in the investment process assessment.
- Outputs remain: Transparency Report (publicly available via the data portal) and a private Assessment Report with star ratings (1-5 range) across select topics.
Figure 1: Responsible investment activities to be reported.
What UN PRI 2026 Reporting Changes Mean for Signatories
These changes underscore UN PRI’s commitment to accountability, while seeking to address key signatory feedback. For firms, these reporting changes allow for opportunities to disclose context around the investment process on investor topics of interest, especially climate change, human rights, and nature. In practice, this translates into three major benefits for signatories:
- Clarity and efficiency: A leaner framework reduces reporting burden, while maintaining accountability.
- Strategic disclosure: Firms can provide richer context on how ESG factors, especially climate, human rights, and nature, are integrated into investment processes.
- Investor confidence: Enhanced transparency and governance signals commitment to responsible investment, while strengthening stakeholder trust.
Takeaways from PRI in Person, São Paulo
Earlier this month, PRI in Person 2025 brought over 1,000 signatories and industry leaders to São Paulo for three days of discussion on ESG integration and sustainable finance.
The event reinforced that responsible investment is no longer optional; it’s strategic. Investors must navigate evolving regulations, stakeholder expectations, and complex ESG questions. Beyond general implementation, the investment community is seeking to identify and drive measurable, meaningful, real-world outcomes.
Key themes included:
- Investors face growing expectations to address social risks such as human rights and supply chain integrity in high-impact sectors like mining and commodities.
- Physical climate risk is increasingly identified as a material topic across geographies and industries, and investors are being urged to identify risks and adapt to more resilient strategies, alongside the decarbonization efforts.
- AI has become a stewardship and sustainability priority, combining innovation potential with ethical, regulatory, and environmental risks.
- Regulation is moving toward simplification and interoperability rather than expansion, aiming to support investors’ ability to act rather than disclose.
- Private markets are utilizing ESG integration and insights from sustainability data for proactive value creation, not just compliance.
Preparing for UN PRI 2026 Reporting Changes
The 2026 framework and the themes emerging from PRI in Person make one thing clear: reporting is becoming more streamlined, but expectations are rising. Firms will need to balance efficiency with depth, ensuring disclosures go beyond compliance to demonstrate meaningful ESG integration.
For many, this means rethinking governance, data quality, and internal processes to meet investor priorities on climate, human rights, and nature. Having the right guidance and tools can make this transition smoother and more strategic.
Navigate UN PRI 2026 Reporting with Confidence
At ACA, we specialize in ESG compliance and regulatory support, helping clients interpret UN PRI requirements and craft accurate, strategic responses. With the 2026 framework introducing new mandatory elements and heightened scrutiny, our team can:
- Guide you through the updated reporting process and ensure alignment with UN PRI principles.
- Support ongoing program management with robust governance and address key investor topics of concern to meet emerging standards.
- Provide practical tools and training for ESG integration across your investment processes.
If you’re preparing for 2026 reporting or seeking clarity on pathways forward, contact us today.