{"text_format":"1","workbook":"xlsx","n_sheets":11,"sheets":["DASHBOARD","Reporting Requirements","UNPRI","UK Stewardship Code","PLSA Guidance","TCFD","UNPRI_data","UK Stewardship Code_data","PLSA Guidance_data","TCFD_data","Drop Downs"],"not_rendered":{"charts":0,"images":8,"macros":1,"external_links":0,"defined_names":31,"comments":1,"pivot_tables":4},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"DASHBOARD","index":0,"n_rows":33,"n_cols":7,"rows_kept":33,"cut":false,"hidden":false,"merged":[[9,1,9,7],[11,1,11,7],[32,1,32,7]]}
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[null,"Reporting standards and codes"]
[null,"As asset owners, reporting on our approach to stewardship and responsible investment is an integral part of how we engage with our stakeholders, including our beneficiaries, our regulators, our investment managers, and our employees. This reporting allows us to explain our approach to responsible investment, it allows our practices and performance to be compared to others, and it helps us reflect on and improve our performance.\n\nAs with everything else that we do, we need to ensure that the time and money we commit to reporting are well spent. We want to produce information that is useful for our decisions and for the decisions our stakeholders need to make. We want to provide this information in a timely manner, and we want to do this as efficiently as possible.\n\nThis reporting tool has been developed to support us in these efforts. It takes four of the most significant reporting obligations on us as UK pension funds – the UK Stewardship Code, the UNPRI’s Reporting and Assessment Framework, The Pension Regulator’s Implementation Statement (which we analyse using the PLSA’s Implementation Guidance), and the Task Force on Climate-related Financial Disclosures Farmework and maps these different reporting requirements against each other.  It also provides a checklist which can be used to assess the completeness of reporting.\n\nWe are making this tool publicly available as we believe it will also be helpful to other asset owners navigating the complexities of responsible investment and stewardship reporting."]
[null,"This Excel workbook"]
[null,"The structure of each framework is provided to guide searches.  You can search within each framework using section/sub-section dropdown menus, and save the results locally on your PC. The full table for each framework is also provided for additional research. Each worksheet has a link to navigate back to this dashboard (9).\n\nNOTE: To enable full functionality, you will need to accept macros when prompted after opening the file."]
[]
[null,"Summaries",null,null,null,"Data Tables"]
[null,"Click Ò","Nested hierarchical summary of each reporting standard"]
[null,"Click Ò","Searchable summary of the UNPRI Reporting and Assessment (with save to PDF)",null,null,"Click Ò","UNPRI Reporting and Assessment"]
[null,"Click Ò","Searchable summary of UK Stewardship Code (with save to PDF)",null,null,"Click Ò","UK Stewardship Code"]
[null,"Click Ò","Searchable summary of The Pension Regulator's Implementation Statement (with save to PDF)",null,null,"Click Ò","The Pension Regulator's Implementation Statement"]
[null,"Click Ò","Searchable summary of Task Force on Climate-related Financial Disclosures framework (with save to PDF)",null,null,"Click Ò","Task Force on Climate-related Financial Disclosures Framework"]
[]
[null,"Contacts"]
[null,"David Russell","USS Investment Management Ltd","Head of Responsible Investment"]
[null,"Faith Ward","Brunel Pension Partnership Ltd ","Chief Responsible Investment Officer "]
[null,"Victoria Barron","BT Pension Scheme Management Limited","Head of Sustainable Investment "]
[null,"Michael Marshall","RPMI Railpen","Head of Sustainable Ownership"]
[null,"Adam Matthews","Church of England Pensions Board","Chief Responsible Investment Officer"]
[null,"Rory Sullivan","Chronos Sustainability Limited","Chief Executive Officer"]
[]
[null,"Further information"]
[null,"For further information, please contact us at: ri@uss.co.uk"]
[]
[null,"Disclaimer"]
[null,"The information provided here is for general informational purposes only, and is not intended as a substitute for professional advice. The information is provided in good faith, but we make no representation or warranty of any kind regarding the accuracy, adequacy, validity, reliability, availability or completeness of this information. Under no circumstance shall we have any liability to you for any loss or damage of any kind incurred as a result of the use of this information."]

{"sheet":"Reporting Requirements","index":1,"n_rows":91,"n_cols":8,"rows_kept":91,"cut":false,"hidden":false,"merged":[]}
["9 Back","UNPRI Reporting and Assessment",null,"UK Stewardship Code",null,"The Pension Regulator's Implementation Statement (PLSA Guidance)",null,"Task Force on Climate-related Financial Disclosures (TCFD)"]
[]
[null,"Principles for Responsible Investment",null,"UK Stewardship Code 2020",null,"PLSA Implementation Statement Guidance",null,"TCFD Reporting Framework"]
[null,"Senior Leadership Statement",null,"General",null,"3. Implementation Statement",null,"Part_1"]
[null,"Our Commitment",null,"-",null,"General Principles",null,"General and interpretation"]
[null,"Annual overview",null,"Purpose and governance",null,"4. Implementation Statement",null,"Governance"]
[null,"Next steps",null,"Principle 1: Purpose, strategy and culture",null,"What Trustees could disclose",null,"Introduction"]
[null,"Endorsement",null,"Principle 2: Governance, resources and incentives",null,"5. Voting Disclosures in the Implementation Statement",null,"Metrics and targets"]
[null,"Organisational Overview",null,"Principle 3: Conflicts of interest",null,"-",null,"Risk Management"]
[null,"Organisation information- Categorisation",null,"Principle 4: Promoting well-functioning markets",null,null,null,"Strategy"]
[null,"Organisation information- Subsidiary information",null,"Principle 5: Review and assurance",null,null,null,"Part_2"]
[null,"Organisation information- Reporting year",null,"Investment approach",null,null,null,"General"]
[null,"Organisational information- All asset classes",null,"Principle 6: Client and beneficiary needs"]
[null,"Organisational information- Asset breakdown",null,"Principle 7: Stewardship, investment and ESG integration"]
[null,"ESG strategies- Listed equity",null,"Principle 8: Monitoring managers and service providers"]
[null,"ESG strategies- Fixed income",null,"Engagement"]
[null,"ESG strategies- Externally managed assets",null,"Principle 9: Engagement"]
[null,"ESG strategies- Hedge funds",null,"Principle 10: Collaboration"]
[null,"Externally managed assets- Captive relationships",null,"Principle 11: Escalation"]
[null,"Externally managed assets-Investment consultants",null,"Exercising rights and responsibilities"]
[null,"Stewardship- Listed Equity",null,"Principle 12: Exercising rights and responsibilities"]
[null,"Stewardship- Fixed Income"]
[null,"Stewardship- Private equity, real estate and infrastructure"]
[null,"Stewardship- Hedge funds"]
[null,"ESG Incorporation- Internally managed assets"]
[null,"ESG Incorporation- External manager selection"]
[null,"ESG Incorporation- External manager appointment"]
[null,"ESG Incorporation- External manager monitoring"]
[null,"Voluntary Reporting- Voluntary modules"]
[null,"Voluntary Reporting- Pooled funds governance: appointment"]
[null,"ESG/ Sustainability funds and products- Labelling and marketing"]
[null,"Climate Investments- Asset breakdown"]
[null,"Other asset breakdowns- Geographical breakdowns"]
[null,"Other asset breakdowns- Management by PRI signatories"]
[null,"Other asset breakdowns- Fixed income constraints"]
[null,"Other asset breakdowns- Private equity: sectors"]
[null,"Other asset breakdowns"]
[null,"Context and explanation"]
[null,"Submission information"]
[null,"Investment and Stewardship Policy"]
[null,"Responsible investment policy & governance"]
[null,"Stewardship"]
[null,"Stewardship implementation"]
[null,"Stewardship implementation - policies"]
[null,"Climate change "]
[null,"Sustainability outcomes"]
[null,"Transparency and confidence building measures"]
[null,"Selection, appointment and monitoring "]
[null,"Investment consultants"]
[null,"Selection"]
[null,"Appointment"]
[null,"Monitoring"]
[null,"Listed equity"]
[null,"Pre-investment phase"]
[null,"Reporting/disclosure"]
[null,"Stewardship"]
[null,"Fixed income"]
[null,"Pre-investment phase"]
[null,"Post-investment phase"]
[null,"Reporting/ disclosure"]
[null,"Engagement"]
[null,"Private equity"]
[null,"Policy"]
[null,"Fundraising"]
[null,"Pre-investment phase"]
[null,"Post-investment phase"]
[null,"Reporting/disclosure"]
[null,"Infrastructure"]
[null,"Policy"]
[null,"Fundraising"]
[null,"Pre-investment phase"]
[null,"Selection, appointment and monitoring of third-party operators"]
[null,"Post-investment phase"]
[null,"Reporting/disclosure"]
[null,"Real estate"]
[null,"Policy"]
[null,"Fundraising"]
[null,"Pre-investment phase"]
[null,"Selection, appointment and monitoring of third-party property managers"]
[null,"Construction and development"]
[null,"Post-investment phase"]
[null,"Reporting/disclosure"]
[null,"Hedge funds"]
[null,"Policy"]
[null,"Pre-investment phase"]
[null,"Reporting/disclosure"]
[null,"Stewardship"]
[null,"Sustainability outcomes"]
[null,"Set targets on sustainability outcomes"]
[null,"Investors' individual and collective actions shape outcome"]
[null,"Global stakeholders collaborate to achieve outcomes"]

{"sheet":"UNPRI","index":2,"n_rows":356,"n_cols":9,"rows_kept":356,"cut":false,"hidden":false,"merged":[]}
["9 Back","UNPRI Reporting and Assessment",null,null,null,null,{"$f":"IFERROR(COUNTIF(UNPRI_data!AD6:AD354,\">0\"),\"\")","v":349}]
[]
[null,"Select Instrument [Use drop-down below]",null,"Select Section [Use drop-down below]"]
[null,"ALL",null,"ALL"]
[]
[null,{"$f":"'Drop Downs'!B3&\" > \"&'Drop Downs'!B4","v":"ALL > ALL"}]
[null,"Source",null,"Disclosure requirements","Specific datapoints required?","Notes",null,"URLs","Applicability"]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD6,COLUMNS(UNPRI_data!$A$6:A6)),\"\")","v":"Section 1, pg. 7"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD6,COLUMNS(UNPRI_data!$A$6:A6)),\"\")","v":"Why does your organisation engage in responsible investment?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD6,COLUMNS(UNPRI_data!$A$6:A6)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD6,COLUMNS(UNPRI_data!$A$6:A6)),\"\")","v":"Section 1 total length: [Free text: Up to 3,000 characters (~400 words)]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD6,COLUMNS(UNPRI_data!$A$6:A6)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD6,COLUMNS(UNPRI_data!$A$6:A6)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD7,COLUMNS(UNPRI_data!$A$6:A7)),\"\")","v":"Section 1, pg. 7"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD7,COLUMNS(UNPRI_data!$A$6:A7)),\"\")","v":"What is your organisation’s overall approach to responsible investment?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD7,COLUMNS(UNPRI_data!$A$6:A7)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD7,COLUMNS(UNPRI_data!$A$6:A7)),\"\")","v":"Section 1 total length: [Free text: Up to 3,000 characters (~400 words)]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD7,COLUMNS(UNPRI_data!$A$6:A7)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD7,COLUMNS(UNPRI_data!$A$6:A7)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD8,COLUMNS(UNPRI_data!$A$6:A8)),\"\")","v":"Section 1, pg. 7"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD8,COLUMNS(UNPRI_data!$A$6:A8)),\"\")","v":"What are the main differences between your organisation’s approach to responsible investment in its ESG practice and in other practices, across asset classes?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD8,COLUMNS(UNPRI_data!$A$6:A8)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD8,COLUMNS(UNPRI_data!$A$6:A8)),\"\")","v":"Section 1 total length: [Free text: Up to 3,000 characters (~400 words)]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD8,COLUMNS(UNPRI_data!$A$6:A8)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD8,COLUMNS(UNPRI_data!$A$6:A8)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD9,COLUMNS(UNPRI_data!$A$6:A9)),\"\")","v":"Section 2, pg 7"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD9,COLUMNS(UNPRI_data!$A$6:A9)),\"\")","v":"Discuss your organisation’s progress during the reporting year on the responsible investment issue you consider most relevant or material to your organisation or its assets."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD9,COLUMNS(UNPRI_data!$A$6:A9)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD9,COLUMNS(UNPRI_data!$A$6:A9)),\"\")","v":"Section 2 total length: [Free text: Up to 3,600 characters (~500 words)]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD9,COLUMNS(UNPRI_data!$A$6:A9)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD9,COLUMNS(UNPRI_data!$A$6:A9)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD10,COLUMNS(UNPRI_data!$A$6:A10)),\"\")","v":"Section 2, pg 7"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD10,COLUMNS(UNPRI_data!$A$6:A10)),\"\")","v":"Reflect on your performance with respect to your organisation’s responsible investment objectives and targets during the reporting year. This might involve e.g. outlining your single most important achievement, or describing your general progress, on topics such as the following:\n  - refinement of ESG analysis and incorporation\n  - stewardship activities with investees and/ or with policy makers\n  - collaborative engagements\n  - attainment of responsible investment certifications and/or awards"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD10,COLUMNS(UNPRI_data!$A$6:A10)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD10,COLUMNS(UNPRI_data!$A$6:A10)),\"\")","v":"Section 2 total length: [Free text: Up to 3,600 characters (~500 words)]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD10,COLUMNS(UNPRI_data!$A$6:A10)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD10,COLUMNS(UNPRI_data!$A$6:A10)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD11,COLUMNS(UNPRI_data!$A$6:A11)),\"\")","v":"Section 3, pg 8"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD11,COLUMNS(UNPRI_data!$A$6:A11)),\"\")","v":"What specific steps has your organisation outlined to advance your commitment to responsible investment in the next two years?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD11,COLUMNS(UNPRI_data!$A$6:A11)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD11,COLUMNS(UNPRI_data!$A$6:A11)),\"\")","v":"[Free text: Up to 800 characters (~100 words)]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD11,COLUMNS(UNPRI_data!$A$6:A11)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD11,COLUMNS(UNPRI_data!$A$6:A11)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD12,COLUMNS(UNPRI_data!$A$6:A12)),\"\")","v":"Section 4, pg 8"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD12,COLUMNS(UNPRI_data!$A$6:A12)),\"\")","v":"“The Senior leadership statement has been prepared and/or reviewed by [name], [position] and reflects [organisation’s name]’s organisation-wide commitment and approach to responsible investment.”"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD12,COLUMNS(UNPRI_data!$A$6:A12)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD12,COLUMNS(UNPRI_data!$A$6:A12)),\"\")","v":"Note to signatories: PRI suggests some wording in option (A) below to explain that the above endorsement is only in respect of the Senior Leadership Statement. This should give the member of the signatory’s senior leadership who is providing the endorsement reassurance that they are not being asked to endorse the entire Reporting Framework.  Signatories may accept the below text by selecting option (A). Alternatively, signatories may select option (B) to adapt the below text or to provide an entirely new text to suit their preferences and/ or to align with any applicable legal requirements or norms in their respective jurisdictions.  \n\nՕption (A): \n“This endorsement is for the Senior Leadership Statement only and is not an endorsement of the information reported by [organisation’s name] in the various modules of the Reporting Framework. \n\nThe Senior Leadership Statement is simply provided as a general overview of [organisation’s name]’s responsible investment approach. The Senior Leadership Statement does not constitute advice and should not be relied upon as such, and is not a substitute for the skill, judgment and experience of any third parties, their management, employees, advisors and/or clients when making investment and other business decisions.”\n\nՕption (B): \n[Free text: Up to 2,000 characters (~300 words)]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD12,COLUMNS(UNPRI_data!$A$6:A12)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD12,COLUMNS(UNPRI_data!$A$6:A12)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD13,COLUMNS(UNPRI_data!$A$6:A13)),\"\")","v":"OO1, pg 14"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD13,COLUMNS(UNPRI_data!$A$6:A13)),\"\")","v":"Select the type that best describes your organisation or the services you provide. For each relevant type, state if (1) This is our only (or primary) type OR (2) This is an additional (secondary) type\nAsset owner options:\n  (A) Non-corporate pension or superannuation or retirement or provident fund or plan\n  (B) Corporate pension or superannuation or retirement or provident fund or plan\n  (C) Insurance company\n  (D) Foundation\n  (E) Endowment (university)\n  (F) Endowment (Other, please specify: ____ [Free text: small])\n  (G) Development finance institution\n  (H) Reserve (sovereign or government-controlled fund)\n  (I) Family office\n  (J) Central bank\n  (K) Co-operative\n  (L) Trade union\n  (M) Bank\n  (N) Other, please specify: ____ [Free text: small]\nInvestment manager options:\n  (O) Fund management\n  (P) Fund of funds, manager of managers or sub-advised products\n  (Q) Execution and advisory\n  (R) Wealth management\n  (S) Fiduciary management or other outsourced discretionary fund allocation"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD13,COLUMNS(UNPRI_data!$A$6:A13)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD13,COLUMNS(UNPRI_data!$A$6:A13)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD13,COLUMNS(UNPRI_data!$A$6:A13)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD13,COLUMNS(UNPRI_data!$A$6:A13)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD14,COLUMNS(UNPRI_data!$A$6:A14)),\"\")","v":"OO1.1, pg 17"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD14,COLUMNS(UNPRI_data!$A$6:A14)),\"\")","v":"Select which pensions you offer.\nFor each relevant option, select (1) This is our only (or primary) type OR (2) This is an additional (secondary) type.\n  (A) Defined benefit\n  (B) Defined contribution\n  (C) Hybrid"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD14,COLUMNS(UNPRI_data!$A$6:A14)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD14,COLUMNS(UNPRI_data!$A$6:A14)),\"\")","v":"[OO 1.1] will be applicable for reporting if options (A) or (B) \"Pension\" are selected in [OO 1]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD14,COLUMNS(UNPRI_data!$A$6:A14)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD14,COLUMNS(UNPRI_data!$A$6:A14)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD15,COLUMNS(UNPRI_data!$A$6:A15)),\"\")","v":"OO 1.2, pg 19"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD15,COLUMNS(UNPRI_data!$A$6:A15)),\"\")","v":"Select which insurance products you offer.\n  (A) Life\n  (B) Health\n  (C) Property and casualty\n  (D) Reinsurance\n  (E) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD15,COLUMNS(UNPRI_data!$A$6:A15)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD15,COLUMNS(UNPRI_data!$A$6:A15)),\"\")","v":"[OO 1.2] will be applicable for reporting if \"(C) Insurance\" option is selected in [OO 1]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD15,COLUMNS(UNPRI_data!$A$6:A15)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD15,COLUMNS(UNPRI_data!$A$6:A15)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD16,COLUMNS(UNPRI_data!$A$6:A16)),\"\")","v":"OO 2, pg 21"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD16,COLUMNS(UNPRI_data!$A$6:A16)),\"\")","v":"Does your organisation have subsidiaries that are also PRI signatories in their own right?\n  (A) Yes\n  (B) No"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD16,COLUMNS(UNPRI_data!$A$6:A16)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD16,COLUMNS(UNPRI_data!$A$6:A16)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD16,COLUMNS(UNPRI_data!$A$6:A16)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD16,COLUMNS(UNPRI_data!$A$6:A16)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD17,COLUMNS(UNPRI_data!$A$6:A17)),\"\")","v":"OO 2.1, pg 23"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD17,COLUMNS(UNPRI_data!$A$6:A17)),\"\")","v":"List your subsidiaries that are separate PRI signatories."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD17,COLUMNS(UNPRI_data!$A$6:A17)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD17,COLUMNS(UNPRI_data!$A$6:A17)),\"\")","v":"[OO 2.1] will be applicable for reporting if \"(A) Yes\" is selected in [OO 2]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD17,COLUMNS(UNPRI_data!$A$6:A17)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD17,COLUMNS(UNPRI_data!$A$6:A17)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD18,COLUMNS(UNPRI_data!$A$6:A18)),\"\")","v":"OO 2.2, pg 25"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD18,COLUMNS(UNPRI_data!$A$6:A18)),\"\")","v":"Indicate if you would like to report the responsible investment activities of your subsidiaries that are separate PRI signatories in this submission. (answer for each subsidiary named in 2.1)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD18,COLUMNS(UNPRI_data!$A$6:A18)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD18,COLUMNS(UNPRI_data!$A$6:A18)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD18,COLUMNS(UNPRI_data!$A$6:A18)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD18,COLUMNS(UNPRI_data!$A$6:A18)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD19,COLUMNS(UNPRI_data!$A$6:A19)),\"\")","v":"OO 3, pg 27"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD19,COLUMNS(UNPRI_data!$A$6:A19)),\"\")","v":"Indicate the year-end date for your reporting year."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD19,COLUMNS(UNPRI_data!$A$6:A19)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD19,COLUMNS(UNPRI_data!$A$6:A19)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD19,COLUMNS(UNPRI_data!$A$6:A19)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD19,COLUMNS(UNPRI_data!$A$6:A19)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD20,COLUMNS(UNPRI_data!$A$6:A20)),\"\")","v":"OO 4, pg 28"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD20,COLUMNS(UNPRI_data!$A$6:A20)),\"\")","v":"What were your total assets under management (AUM) at the end of the indicated reporting year? (USD)\n  (A) AUM of your organisation, including subsidiaries\n  (B) AUM of subsidiaries that are PRI signatories in their own right and excluded from this submission\n  (C) AUM subject to execution, advisory, custody, or research advisory only\nOR Select the tick box if you are in the fundraising process and are unable to report your AUM.\nOR Select the tick box if you are a sovereign wealth fund and choose to not report your AUM."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD20,COLUMNS(UNPRI_data!$A$6:A20)),\"\")","v":"Total AUM (USD). Plus:\nAUM of subsidiaries that are PRI signatories in their own right and excluded from this submission\nAUM subject to execution, advisory, custody, or research advisory only"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD20,COLUMNS(UNPRI_data!$A$6:A20)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD20,COLUMNS(UNPRI_data!$A$6:A20)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD20,COLUMNS(UNPRI_data!$A$6:A20)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD21,COLUMNS(UNPRI_data!$A$6:A21)),\"\")","v":"OO 5, pg 32"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD21,COLUMNS(UNPRI_data!$A$6:A21)),\"\")","v":"Provide a percentage breakdown of your total assets under management at the end of your indicated reporting year.\n"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD21,COLUMNS(UNPRI_data!$A$6:A21)),\"\")","v":"AUM breakdown (%) by:\n(A) Listed equity – internal\n(B) Listed equity – external\n(C) Fixed income – internal\n(D) Fixed income – external\n(E) Private equity – internal\n(F) Private equity – external\n(G) Real estate – internal\n(H) Real estate – external\n(I) Infrastructure – internal\n(J) Infrastructure – external\n(K) Hedge funds – internal\n(L) Hedge funds – external\n(M) Forestry – internal\n(N) Forestry – external\n(O) Farmland – internal\n(P) Farmland – external\n(Q) Other – internal, please specify: ____ [Free text: small]\n(R) Other – external, please specify: ____ [Free text: small]\n(S) Off-balance sheet – internal\n(T) Off-balance sheet – external\n"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD21,COLUMNS(UNPRI_data!$A$6:A21)),\"\")","v":"[OO 5] will not be applicable for reporting if \"(A) We are in the fundraising process and are unable to report our AUM\" is selected in [OO 4.1]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD21,COLUMNS(UNPRI_data!$A$6:A21)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD21,COLUMNS(UNPRI_data!$A$6:A21)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD22,COLUMNS(UNPRI_data!$A$6:A22)),\"\")","v":"OO 5.1, pg 42"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD22,COLUMNS(UNPRI_data!$A$6:A22)),\"\")","v":"Provide a breakdown of your organisation's externally managed assets between segregated mandates and pooled funds or investments.\n"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD22,COLUMNS(UNPRI_data!$A$6:A22)),\"\")","v":"Breakdown (%) externally managed assets separately for  (A) Segregated mandate(s) and (B) Pooled fund(s) or pooled investment(s) for each of the following:\n(1) Listed equity\n(2) Fixed income\n(3) Private equity\n(4) Real estate\n(5) Infrastructure\n(6) Hedge funds\n(7) Forestry\n(8) Farmland\n(9) Other\n(10) Off- balance sheet"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD22,COLUMNS(UNPRI_data!$A$6:A22)),\"\")","v":"The options (1) to (10) shown in [OO 5.1] will match those which have >0% in \"External\" of [O0 5]\nFor example, option \"(1) Listed equity\" will be shown in [OO 5.1] if \"(B) Listed Equity - External\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD22,COLUMNS(UNPRI_data!$A$6:A22)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD22,COLUMNS(UNPRI_data!$A$6:A22)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD23,COLUMNS(UNPRI_data!$A$6:A23)),\"\")","v":"OO 5.2 LE, pg 44 "},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD23,COLUMNS(UNPRI_data!$A$6:A23)),\"\")","v":"Provide a further breakdown of your listed equity assets.\n  (A) Internal allocation\n  (B) External allocation – segregated\n  (C) External allocation – poole"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD23,COLUMNS(UNPRI_data!$A$6:A23)),\"\")","v":"Breakdown (%) listed equity assets separately for (A) Internal allocation (B) External allocation – segregated and (C) External allocation – pooled, by:\n(1) Passive equity\n(2) Active – quantitative\n(3) Active – fundamental\n(4) Investment trusts (REITs and similar publicly quoted vehicles)\n(5) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD23,COLUMNS(UNPRI_data!$A$6:A23)),\"\")","v":"Option \"(A) Internal allocation\" will be shown in [OO 5.2 LE] if \"(A) Listed Equity - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 LE] if \"(1) Listed equity\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 LE] if \"(1) Listed equity\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD23,COLUMNS(UNPRI_data!$A$6:A23)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD23,COLUMNS(UNPRI_data!$A$6:A23)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD24,COLUMNS(UNPRI_data!$A$6:A24)),\"\")","v":"OO 5.2 FI, pg 48"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD24,COLUMNS(UNPRI_data!$A$6:A24)),\"\")","v":"Provide a further breakdown of your fixed income assets."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD24,COLUMNS(UNPRI_data!$A$6:A24)),\"\")","v":"Breakdown (%) fixed income assets separately for A) Internal allocation, (B) External allocation – segregated and(C) External allocation – pooled, by: \n(1) Passive – SSA\n(2) Passive – corporate\n(3) Passive – securitised\n(4) Active – SSA\n(5) Active – corporate\n(6) Active – securitised\n(7) Private debt"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD24,COLUMNS(UNPRI_data!$A$6:A24)),\"\")","v":"Option \"(A) Internal allocation\" will be shown in [OO 5.2 FI] if \"(C) Fixed income - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 FI] if \"(2) Fixed income\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 FI] if \"(2) Fixed income\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD24,COLUMNS(UNPRI_data!$A$6:A24)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD24,COLUMNS(UNPRI_data!$A$6:A24)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD25,COLUMNS(UNPRI_data!$A$6:A25)),\"\")","v":"OO 5.2 PE, pg 52"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD25,COLUMNS(UNPRI_data!$A$6:A25)),\"\")","v":"Provide a further breakdown of your private equity assets."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD25,COLUMNS(UNPRI_data!$A$6:A25)),\"\")","v":"Breakdown (%) private equity assets separately for (A) Internal allocation, (B) External allocation – segregated and(C) External allocation – pooled by:\n(1) Venture capital\n(2) Growth capital\n(3) (Leveraged) buyout\n(4) Distressed, turnaround or special situations\n(5) Impact investment\n(6) Secondaries\n(7) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD25,COLUMNS(UNPRI_data!$A$6:A25)),\"\")","v":"Option \"(A) Internal allocation\" will be shown in [OO 5.2 PE] if \"(E) Private Equity - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 PE] if \"(3) Private equity\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 PE] if \"(3) Private equity\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD25,COLUMNS(UNPRI_data!$A$6:A25)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD25,COLUMNS(UNPRI_data!$A$6:A25)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD26,COLUMNS(UNPRI_data!$A$6:A26)),\"\")","v":"OO 5.2 RE, pg 54"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD26,COLUMNS(UNPRI_data!$A$6:A26)),\"\")","v":"Provide a further breakdown of your real estate assets."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD26,COLUMNS(UNPRI_data!$A$6:A26)),\"\")","v":"Breakdown (%) real estate assets for (A) Internal allocation, (B) External allocation – segregated, and (C) External allocation – pooled, by:\n(1) Retail\n(2) Office\n(3) Industrial\n(4) Residential\n(5) Hotel\n(6) Lodging, leisure and recreation\n(7) Education\n(8) Technology/science\n(9) Healthcare\n(10) Mixed use\n(11) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD26,COLUMNS(UNPRI_data!$A$6:A26)),\"\")","v":"Option \"(A) Internal allocation\" will be shown in [OO 5.2 RE] if \"(G) Real Estate - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 RE] if \"(4) Real estate\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 RE] if \"(4) Real estate\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD26,COLUMNS(UNPRI_data!$A$6:A26)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD26,COLUMNS(UNPRI_data!$A$6:A26)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD27,COLUMNS(UNPRI_data!$A$6:A27)),\"\")","v":"OO 5.2 INF, pg 56"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD27,COLUMNS(UNPRI_data!$A$6:A27)),\"\")","v":"Provide a further breakdown of your infrastructure assets."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD27,COLUMNS(UNPRI_data!$A$6:A27)),\"\")","v":"Breakdown (%) infrastructure assets for (A) Internal allocation, (B) External allocation – segregated and (C) External allocation – pooled, by:\n(1) Data infrastructure\n(2) Energy and water resources\n(3) Environmental services\n(4) Network utilities\n(5) Power generation (excl. renewables)\n(6) Renewable power\n(7) Social infrastructure\n(8) Transport\n(9) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD27,COLUMNS(UNPRI_data!$A$6:A27)),\"\")","v":"Option \"(A) Internal allocation\" will be shown in [OO 5.2 INF] if \"(I) Infrastructure - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 INF] if \"(5) Infrastructure\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 INF] if \"(5) Infrastructure\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD27,COLUMNS(UNPRI_data!$A$6:A27)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD27,COLUMNS(UNPRI_data!$A$6:A27)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD28,COLUMNS(UNPRI_data!$A$6:A28)),\"\")","v":"OO 5.2 HF, pg 58"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD28,COLUMNS(UNPRI_data!$A$6:A28)),\"\")","v":"Provide a further breakdown of your hedge fund assets."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD28,COLUMNS(UNPRI_data!$A$6:A28)),\"\")","v":"Breakdown (%) hedge fund assets for (A) Internal allocation, (B) External allocation – segregated and (C) External allocation – pooled, by: \n(1) Multi strategy\n(2) Long/short equity  \n(3) Long/short credit\n(4) Distressed, special situations and event-driven fundamental\n(5) Structured credit\n(6) Global macro\n(7) Commodity trading advisor\n(8) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD28,COLUMNS(UNPRI_data!$A$6:A28)),\"\")","v":"Option \"(A) Internal allocation\" will be shown in [OO 5.2 HF] if \"(K) Hedge funds - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 HF] if \"(6) Hedge funds\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 HF] if \"(6) Hedge funds\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD28,COLUMNS(UNPRI_data!$A$6:A28)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD28,COLUMNS(UNPRI_data!$A$6:A28)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD29,COLUMNS(UNPRI_data!$A$6:A29)),\"\")","v":"OO 5.2 OBS, pg 61"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD29,COLUMNS(UNPRI_data!$A$6:A29)),\"\")","v":"Provide a further breakdown of your off-balance sheet assets."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD29,COLUMNS(UNPRI_data!$A$6:A29)),\"\")","v":"Breakdown (%) off-balance sheet assets for (A) Internal allocation, (B) External allocation – segregated and (C) External allocation – pooled, by:\n(1) Money market\n(2) Derivatives\n(3) Cash, cash equivalents or overlays"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD29,COLUMNS(UNPRI_data!$A$6:A29)),\"\")","v":"Option \"(A) Internal allocation\" will be shown in [OO 5.2 OBS] if \"(S) Off balance sheet - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 OBS] if \"(10) Off balance sheet\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 OBS] if \"(10) Off balance sheet\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD29,COLUMNS(UNPRI_data!$A$6:A29)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD29,COLUMNS(UNPRI_data!$A$6:A29)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD30,COLUMNS(UNPRI_data!$A$6:A30)),\"\")","v":"OO 6 LE , Principle 1, pg 63"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD30,COLUMNS(UNPRI_data!$A$6:A30)),\"\")","v":"Which ESG incorporation strategy and/or combination of strategies do you apply to your internally managed active listed equity? (for each, indicate percentage out of total internally managed active listed equity):\n  (A) Screening alone\n  (B) Thematic alone\n  (C) Integration alone\n  (D) Screening and integration\n  (E) Thematic and integration\n  (F)  Screening and thematic\n  (G) All three strategies combined\n  (H) None"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD30,COLUMNS(UNPRI_data!$A$6:A30)),\"\")","v":"Breakdown (%) of internally managed active listed equity by the ESG incorporation strategy and/or combination of strategies applied:\n(A) Screening alone\n(B) Thematic alone\n(C) Integration alone\n(D) Screening and integration\n(E) Thematic and integration\n(F)  Screening and thematic\n(G) All three strategies combined\n(H) None"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD30,COLUMNS(UNPRI_data!$A$6:A30)),\"\")","v":"[OO 6 LE] will be applicable for reporting if options \"(2) Quantitative\", \"(3) Fundamental\", \"(4) Investment Trusts\", \"(5) Other\" have >0% in \"(A) Internal allocation\" in [OO 5.2 LE]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD30,COLUMNS(UNPRI_data!$A$6:A30)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD30,COLUMNS(UNPRI_data!$A$6:A30)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD31,COLUMNS(UNPRI_data!$A$6:A31)),\"\")","v":"OO 6.1 LE, Principle 1, pg 65"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD31,COLUMNS(UNPRI_data!$A$6:A31)),\"\")","v":"What type of screening is applied to your internally managed active listed equity assets?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD31,COLUMNS(UNPRI_data!$A$6:A31)),\"\")","v":"Breakdown (%) of total listed equities by the screening strategy applied:\n(A) Positive/best-in-class screening only\n(B) Negative screening only\n(C) A combination of positive/best-in-class and negative screening"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD31,COLUMNS(UNPRI_data!$A$6:A31)),\"\")","v":"[OO 6.1 LE] will be applicable for reporting if any of the screening options (A), (D), (F), (G) have >0% in [OO 6 LE]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD31,COLUMNS(UNPRI_data!$A$6:A31)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD31,COLUMNS(UNPRI_data!$A$6:A31)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD32,COLUMNS(UNPRI_data!$A$6:A32)),\"\")","v":"OO 6 FI, Principle 1, pg 67"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD32,COLUMNS(UNPRI_data!$A$6:A32)),\"\")","v":"Which ESG incorporation strategy and/or combination of strategies do you apply to your internally managed active fixed income?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD32,COLUMNS(UNPRI_data!$A$6:A32)),\"\")","v":"Breakdown (%) internally managed active fixed income separately for each of (1) Fixed income – SSA, (2) Fixed income – corporate and (3) Fixed income – securitised, by ESG incorporation strategy and/or combination of strategies:\n(A) Screening alone\n(B) Thematic alone\n(C) Integration alone\n(D) Screening and integration\n(E) Thematic and integration\n(F)  Screening and thematic\n(G) All three strategies combined\n(H) None"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD32,COLUMNS(UNPRI_data!$A$6:A32)),\"\")","v":"[OO 6 FI] will be applicable for reporting if options \"(4) Active - SSA\", \"(5) Active - Corporate\", or \"(6) Securitised\" have >0% in the \"(A) Internal allocation\" option of [OO 5.2 FI]\n•\tOption \"(1) Fixed Income - SSA\" will be shown in [OO 6 FI] if \"(4) Active - SSA\" for \"(A) Internal allocation\" has >0% in [OO 5.2 FI]\n•\tOption \"(2) Fixed Income - Corporate\" will be shown in [OO 6 FI] if \"(5) Active - Corporate\" for \"(A) Internal allocation\" has >0% in [OO 5.2 FI]\n•\tOption \"(3) Fixed Income - Securitised\" will be shown in [OO 6 FI] if \"(6) Active - Securitised\" for \"(A) Internal allocation\" has >0% in [OO 5.2 FI]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD32,COLUMNS(UNPRI_data!$A$6:A32)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD32,COLUMNS(UNPRI_data!$A$6:A32)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD33,COLUMNS(UNPRI_data!$A$6:A33)),\"\")","v":"OO 6.1 FI, Principle 1, pg 70"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD33,COLUMNS(UNPRI_data!$A$6:A33)),\"\")","v":"What type of screening is applied to your internally managed active fixed income?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD33,COLUMNS(UNPRI_data!$A$6:A33)),\"\")","v":"Breakdown (%) internally managed active fixed income separately for each of (1) Fixed income – SSA, (2) Fixed income – corporate and (3) Fixed income – securitised, by:\n(A) Positive/best-in-class screening only\n(B) Negative screening only\n(C) A combination of positive/best-in-class and negative screening "},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD33,COLUMNS(UNPRI_data!$A$6:A33)),\"\")","v":"[OO 6.1 FI] will be applicable for reporting if any of the screening options (A), (D), (F), (G) have >0% in [OO 6 FI]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD33,COLUMNS(UNPRI_data!$A$6:A33)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD33,COLUMNS(UNPRI_data!$A$6:A33)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD34,COLUMNS(UNPRI_data!$A$6:A34)),\"\")","v":"OO 6 SAM, Principle 1, pg 72"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD34,COLUMNS(UNPRI_data!$A$6:A34)),\"\")","v":"Which ESG incorporation strategy and/or combination of strategies apply to your externally managed active listed equity and fixed income?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD34,COLUMNS(UNPRI_data!$A$6:A34)),\"\")","v":"Breakdown (%) externally managed active listed equity and fixed income for (1) Listed equity - external, (2) Fixed income – SSA - external, (3) Fixed income – corporate - external and (4) Fixed income – securitised - external, by:\n(A) Screening alone\n(B) Thematic alone\n(C) Integration alone\n(D) Screening and integration\n(E) Thematic and integration\n(F)  Screening and thematic\n(G) All three strategies combined\n(H) None"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD34,COLUMNS(UNPRI_data!$A$6:A34)),\"\")","v":"Option \"(1) Listed Equity - External\" will be shown in [OO 6 SAM] if any of the Active options \"(2) Quantitative\", \"(3) Fundamental\", \"(4) Investment Trusts\", \"(5) Other\" have >0% in either of the \"(B) External allocation\" options (B) or (C) of [OO 5.2 LE]\n\n[OO 6 SAM] will be applicable for reporting if any of the Active options \"(4) Active - SSA\", \"(5) Active - Corporate\", or \"(6) Active - Securitised\" have >0% in either of the \"External allocation\" options (B) or (C) of [OO 5.2 FI]\n•\tOption \"(1) Fixed Income - SSA\" will be shown in [OO 6 SAM] if \"(4) Active - SSA\" has >0% in either of the \"External allocation\" options (B) or (C) in [OO 5.2 FI]\n•\tOption \"(2) Fixed Income - Corporate\" will be shown in [OO 6 FI] if \"(5) Active - Corporate\" has >0% in either of the \"External allocation\" options (B) or (C) in [OO 5.2 FI]\n•\tOption \"(3) Fixed Income - Securitised\" will be shown in [OO 6 FI] if \"(6) Active - Securitised\" has >0% in either of the \"External allocation\" options (B) or (C) in [OO 5.2 FI]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD34,COLUMNS(UNPRI_data!$A$6:A34)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD34,COLUMNS(UNPRI_data!$A$6:A34)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD35,COLUMNS(UNPRI_data!$A$6:A35)),\"\")","v":"OO 6.1 SAM, Principle 1, pg 74"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD35,COLUMNS(UNPRI_data!$A$6:A35)),\"\")","v":"What type of screening is applied to your externally managed active listed equity and fixed income?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD35,COLUMNS(UNPRI_data!$A$6:A35)),\"\")","v":"Breakdown (%) externally managed active listed equity and fixed income for (1) Listed equity - external, (2) Fixed income – SSA - external, (3) Fixed income – corporate - external and (4) Fixed income – securitised - external, by:\n(A) Positive/best-in-class screening only\n(B) Negative screening only\n(C) A combination of positive/best-in-class and negative screening"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD35,COLUMNS(UNPRI_data!$A$6:A35)),\"\")","v":"[OO 6.1 SAM] will be applicable for reporting if any of the screening options (A), (D), (F), (G) have >0% in [OO 6 SAM]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD35,COLUMNS(UNPRI_data!$A$6:A35)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD35,COLUMNS(UNPRI_data!$A$6:A35)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD36,COLUMNS(UNPRI_data!$A$6:A36)),\"\")","v":"OO 6 HF, Principle 1, pg 76"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD36,COLUMNS(UNPRI_data!$A$6:A36)),\"\")","v":"Do you conduct negative screening on your hedge fund assets? (Yes/No)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD36,COLUMNS(UNPRI_data!$A$6:A36)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD36,COLUMNS(UNPRI_data!$A$6:A36)),\"\")","v":"[OO 6 HF] will be applicable for reporting if \"(K) Hedge funds - Internal\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD36,COLUMNS(UNPRI_data!$A$6:A36)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD36,COLUMNS(UNPRI_data!$A$6:A36)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD37,COLUMNS(UNPRI_data!$A$6:A37)),\"\")","v":"OO 7, pg 77"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD37,COLUMNS(UNPRI_data!$A$6:A37)),\"\")","v":"Does your organisation have a captive relationship with some or all of its external managers? (Yes/No)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD37,COLUMNS(UNPRI_data!$A$6:A37)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD37,COLUMNS(UNPRI_data!$A$6:A37)),\"\")","v":"[OO 7] will be applicable for reporting if >0% coverage is reported for any externally managed asset class in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD37,COLUMNS(UNPRI_data!$A$6:A37)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD37,COLUMNS(UNPRI_data!$A$6:A37)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD38,COLUMNS(UNPRI_data!$A$6:A38)),\"\")","v":"OO 7.1, pg 79"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD38,COLUMNS(UNPRI_data!$A$6:A38)),\"\")","v":"Please provide details on the captive relationship you have with your external manager(s)."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD38,COLUMNS(UNPRI_data!$A$6:A38)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD38,COLUMNS(UNPRI_data!$A$6:A38)),\"\")","v":"[OO 7.1] will be applicable for reporting if \"(A) Yes\" is selected in in [OO 7]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD38,COLUMNS(UNPRI_data!$A$6:A38)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD38,COLUMNS(UNPRI_data!$A$6:A38)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD39,COLUMNS(UNPRI_data!$A$6:A39)),\"\")","v":"OO 7.2, pg 80"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD39,COLUMNS(UNPRI_data!$A$6:A39)),\"\")","v":"Per asset class, does this captive relationship apply to 90% or more of your externally managed AUM?\nYes/No for each of:\n  (A) Listed equity \n  (B) Fixed income\n  (C) Private equity\n  (D) Real estate\n  (E) Infrastructure\n  (F) Hedge funds\n  (G) Forestry\n  (H) Farmland\n  (I) Other\n  (J) Off balance sheet"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD39,COLUMNS(UNPRI_data!$A$6:A39)),\"\")","v":"% of externally managed AUM the captive relationship applies to, by asset class (N.B. only need to report if it is +/-90%- do not need to report actual percentages):\n(A) Listed equity \n(B) Fixed income\n(C) Private equity\n(D) Real estate\n(E) Infrastructure\n(F) Hedge funds\n(G) Forestry\n(H) Farmland\n(I) Other\n(J) Off balance sheet"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD39,COLUMNS(UNPRI_data!$A$6:A39)),\"\")","v":"[OO 7.2] will be applicable for reporting if \"(A) Yes\" is selected in in [OO 7]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD39,COLUMNS(UNPRI_data!$A$6:A39)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD39,COLUMNS(UNPRI_data!$A$6:A39)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD40,COLUMNS(UNPRI_data!$A$6:A40)),\"\")","v":"OO 8, pg 83"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD40,COLUMNS(UNPRI_data!$A$6:A40)),\"\")","v":"Does your organisation engage investment consultants in the selection, appointment or monitoring of your external investment managers?\n  (Yes/No)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD40,COLUMNS(UNPRI_data!$A$6:A40)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD40,COLUMNS(UNPRI_data!$A$6:A40)),\"\")","v":"OO 8] will be applicable for reporting if >0% coverage is reported for any externally managed asset class in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD40,COLUMNS(UNPRI_data!$A$6:A40)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD40,COLUMNS(UNPRI_data!$A$6:A40)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD41,COLUMNS(UNPRI_data!$A$6:A41)),\"\")","v":"OO 9 LE, Principle 2, pg 84"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD41,COLUMNS(UNPRI_data!$A$6:A41)),\"\")","v":"Does your organisation conduct stewardship activities for your listed equity assets?\n  (1) Engagement on listed equity – active\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct this stewardship activity\n  (2) Engagement on listed equity – passive\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\nWe did not conduct this stewardship activity\n  (3) (Proxy) voting on listed equity – active\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct this stewardship activity\n  (4) (Proxy) voting on listed equity – passive\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct this stewardship activity"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD41,COLUMNS(UNPRI_data!$A$6:A41)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD41,COLUMNS(UNPRI_data!$A$6:A41)),\"\")","v":"[OO 9 LE] will be applicable for reporting if there is >0% in \"(A) Listed Equity - Internal\" or \"(B) Listed Equity - External\" in [OO 5]\n\nOption \"(B) Through external managers\" in [OO 9 LE] will not be applicable for reporting if \"(B) External allocation - Segregated\" and \"(C) External allocation - Pooled\" are both 0% in [OO 5.2 LE]\n\nOption \"(1) Engagement on active LE\" in [OO 9 LE] will be applicable for reporting if options \"(2) Quantitative\", \"(3) Fundamental\", \"(4) Investment Trusts\", \"(5) Other\" have >0% in any of the options (A, B, C) of [OO 5.2 LE]\nOption \"(2) Engagement on passive LE\" in [OO 9 LE] will be applicable for reporting if option \"(1) Passive\" has >0% in any of the options (A, B, C) of [OO 5.2 LE]\nOption \"(3) (Proxy) voting on active LE\" in [OO 9 LE] will be applicable for reporting if option \"(2) Quantitative\", \"(3) Fundamental\", \"(4) Investment Trusts\", \"(5) Other\" have >0% in any of the options (A, B, C) of [OO 5.2 LE]\nOption \"(4) (Proxy) voting on passive LE\" in [OO 9 LE] will be applicable for reporting if option \"(1) Passive\" has >0% in any of the options (A, B, C) of [OO 5.2 LE]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD41,COLUMNS(UNPRI_data!$A$6:A41)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD41,COLUMNS(UNPRI_data!$A$6:A41)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD42,COLUMNS(UNPRI_data!$A$6:A42)),\"\")","v":"OO 9 FI, Principle 2, pg 91"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD42,COLUMNS(UNPRI_data!$A$6:A42)),\"\")","v":"Does your organisation conduct stewardship activities for your fixed income assets?\n(1) Passive – SSA\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type\n(2) Passive – corporate\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type\n(3) Passive – securitised\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type\n(4) Active – SSA\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type\n(5) Active – corporate\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type\n(6) Active – securitised\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type\n(7) Private debt\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD42,COLUMNS(UNPRI_data!$A$6:A42)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD42,COLUMNS(UNPRI_data!$A$6:A42)),\"\")","v":"[OO 9 FI] will be applicable for reporting if there is >0% in \"(C) Fixed income - Internal\" or \"(D) Fixed income - External\" in [OO 5]\n\nOption \"(B) Through external managers\" of [OO 9 FI] will not be applicable for reporting if \"(B) External allocation - Segregated\" and \"(C) External allocation - Pooled\" are both 0% in [OO 5.2 FI]\n\nOption \"(1) Passive - SSA\" will be applicable for reporting if options \"(1) Passive - SSA\" have >0% in any of the options (A, B, C) of [OO 5.2 FI]\nOption \"(2) Passive - Corporate\" will be applicable for reporting if option \"(2) Passive - Corporate\" has >0% in any of the options (A, B, C) of [OO 5.2 FI]\nOption \"(3) Passive - Securitised\" will be applicable for reporting if option \"(3) Passive - Securitised\" has >0% in any of the options (A, B, C) of [OO 5.2 FI]\nOption \"(4) Active - SSA\" will be applicable for reporting if option \"(4) Active - SSA\" has >0% in any of the options (A, B, C) of [OO 5.2 FI]\nOption \"(5) Active - Corporate\" will be applicable for reporting if option \"(5) Active - Corporate\" has >0% in any of the options (A, B, C) of [OO 5.2 FI]\nOption \"(6) Active - Securitised\" will be applicable for reporting if option \"(6) Active - Securitised\" has >0% in any of the options (A, B, C) of [OO 5.2 FI]\nOption \"(7) Private debt\" will be applicable for reporting if option \"(7) Private Debt\" has >0% in any of the options (A, B, C) of [OO 5.2 FI]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD42,COLUMNS(UNPRI_data!$A$6:A42)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD42,COLUMNS(UNPRI_data!$A$6:A42)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD43,COLUMNS(UNPRI_data!$A$6:A43)),\"\")","v":"OO 9 ALT, Principle 2, pg 98"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD43,COLUMNS(UNPRI_data!$A$6:A43)),\"\")","v":"Does your organisation conduct stewardship activities in the following asset classes?\n  (1) Private equity\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct stewardship activities for this asset class\n  (2) Real estate\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct stewardship activities for this asset class\n  (3) Infrastructure\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct stewardship activities for this asset class"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD43,COLUMNS(UNPRI_data!$A$6:A43)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD43,COLUMNS(UNPRI_data!$A$6:A43)),\"\")","v":"Option \"(1) Private Equity\" in [OO 9 ALT] will be applicable for reporting if there is >0% in \"(E) Private Equity - Internal\" or \"(F) Private Equity - External\" of [OO 5]\nOption \"(2) Real Estate\" in [OO 9 ALT] will be applicable for reporting if there is >0% in \"(G) Real Estate - Internal\" or \"(H) Real Estate - External\" of [OO 5]\nOption \"(3) Infrastructure\" in [OO 9 ALT] will be applicable for reporting if there is >0% in \"(I) Infrastructure - Internal\" or \"(J) Infrastructure - External\" of [OO 5]\n\nThe option for \"(1) Private Equity\" \"(B) Through external managers\" of [OO 9 ALT] will not be shown if \"(B) External allocation - Segregated\" and \"(C) External allocation - Pooled\" are both 0% in [OO 5.2 PE]\nThe option for \"(2) Real Estate\" \"(B) Through external managers\" of [OO 9 ALT] will not be shown if \"(B) External allocation - Segregated\" and \"(C) External allocation - Pooled\" are both 0% in [OO 5.2 RE]\nThe option for \"(3) Infrastructure\" \"(B) Through external managers\" of [OO 9 ALT] will not be shown if \"(B) External allocation - Segregated\" and \"(C) External allocation - Pooled\" are both 0% in [OO 5.2 INF]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD43,COLUMNS(UNPRI_data!$A$6:A43)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD43,COLUMNS(UNPRI_data!$A$6:A43)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD44,COLUMNS(UNPRI_data!$A$6:A44)),\"\")","v":"OO 9 HF, Principle 2, pg 104"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD44,COLUMNS(UNPRI_data!$A$6:A44)),\"\")","v":"Does your organisation conduct stewardship activities for your hedge fund assets?\n  (1) Engagement\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct this stewardship activity\n  (2) (Proxy) voting\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct this stewardship activity"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD44,COLUMNS(UNPRI_data!$A$6:A44)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD44,COLUMNS(UNPRI_data!$A$6:A44)),\"\")","v":"[OO 9 HF] will be applicable for reporting if there is >0% in \"(K) Hedge funds - Internal\" or \"(L) Hedge funds - External\" of [OO 5]\n\n\"(2) (Proxy) voting\" will be shown in [OO 9 HF] if \"(2) Long/short equity\" has >0% in any option (A, B, C) of [OO 5.2 HF]\n\nThe option \"(B) Through external managers\" in [OO 9 HF] will not be applicable for reporting if \"(B) External allocation - Segregated\" and \"(C) External allocation - Pooled\" are both 0% in [OO 5.2 HF]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD44,COLUMNS(UNPRI_data!$A$6:A44)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD44,COLUMNS(UNPRI_data!$A$6:A44)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD45,COLUMNS(UNPRI_data!$A$6:A45)),\"\")","v":"00 10, Principle 1, pg 110"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD45,COLUMNS(UNPRI_data!$A$6:A45)),\"\")","v":"For each internally managed asset class, select whether or not you incorporate ESG into your investment decisions.\n  (A) Listed equity – passive\n  (B) Listed equity – active – quantitative\n  (C) Listed equity – active – fundamental\n  (D) Listed equity – investment trusts (REITs and similar publicly quoted vehicles)\n  (E) Listed equity – other\n  (F) Fixed income – SSA\n  (G) Fixed income – corporate\n  (H) Fixed income – securitised\n  (I) Fixed income – private debt\n  (J) Private equity\n  (K) Real estate\n  (L) Infrastructure\n  (M) Hedge funds - Multi strategy\n  (N) Hedge funds - Long/short equity  \n  (O) Hedge funds - Long/short credit\n  (P) Hedge funds - Distressed, special situations and event driven fundamental \n  (Q) Hedge funds - Structured credit\n  (R) Hedge funds - Global macro\n  (S) Hedge funds - Commodity trading advisor\n  (T) Hedge funds - Other\n  (U) Forestry\n  (V) Farmland\n  (W) Other\n  (X) Off balance sheet"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD45,COLUMNS(UNPRI_data!$A$6:A45)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD45,COLUMNS(UNPRI_data!$A$6:A45)),\"\")","v":"(various dependencies; earlier answers preselect options shown)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD45,COLUMNS(UNPRI_data!$A$6:A45)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD45,COLUMNS(UNPRI_data!$A$6:A45)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD46,COLUMNS(UNPRI_data!$A$6:A46)),\"\")","v":"OO 11, Principle 1, pg 119"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD46,COLUMNS(UNPRI_data!$A$6:A46)),\"\")","v":"For each externally managed asset class, select whether or not you incorporate ESG into external manager selection. (Your response should refer to the selection of the external managers who managed the relevant asset classes during the reporting year, regardless of when such selection took place).\n  (A) Listed equity – passive\n  (B) Listed equity – active\n  (C) Fixed income – passive\n  (D) Fixed income – active\n  (E) Private equity\n  (F) Real estate\n  (G) Infrastructure\n  (H) Hedge funds\n  (I) Forestry\n  (J) Farmland\n  (K) Other\n  (L) Off-balance sheet"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD46,COLUMNS(UNPRI_data!$A$6:A46)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD46,COLUMNS(UNPRI_data!$A$6:A46)),\"\")","v":"[OO 11] will be applicable for reporting where no captive relationship is in place as reported in [OO 7], or, a captive relationship applies to less than 10% of externally managed AUM as reported in [OO 7.2]. "},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD46,COLUMNS(UNPRI_data!$A$6:A46)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD46,COLUMNS(UNPRI_data!$A$6:A46)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD47,COLUMNS(UNPRI_data!$A$6:A47)),\"\")","v":"OO 12, Principle 1, pg 126"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD47,COLUMNS(UNPRI_data!$A$6:A47)),\"\")","v":"For each externally managed asset class, select whether or not you incorporate ESG into external manager appointment. (Your response should refer to the appointment of the external managers who managed the relevant asset classes during the reporting year, regardless of when their appointment took place.). N.B. three options are provided per asset class: (1) ESG incorporated into external manager appointment, (2) ESG incorporation into external manager appointment is not applicable as we only invest in pooled funds, or (3) ESG not incorporated into external manager appointment.\n  (A) Listed equity – passive\n  (B) Listed equity – active\n  (C) Fixed income – passive\n  (D) Fixed income – active\n  (E) Private equity\n  (F) Real estate\n  (G) Infrastructure\n  (H) Hedge funds\n  (I) Forestry\n  (J) Farmland\n  (K) Other\n  (L) Off-balance sheet"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD47,COLUMNS(UNPRI_data!$A$6:A47)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD47,COLUMNS(UNPRI_data!$A$6:A47)),\"\")","v":"[OO 12] will be applicable for reporting if there is any proportion of asset class reported in [OO 5]. Specifically"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD47,COLUMNS(UNPRI_data!$A$6:A47)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD47,COLUMNS(UNPRI_data!$A$6:A47)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD48,COLUMNS(UNPRI_data!$A$6:A48)),\"\")","v":"OO 13, Principle 1, pg 132"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD48,COLUMNS(UNPRI_data!$A$6:A48)),\"\")","v":"For each externally managed asset class, select whether or not you incorporated ESG into external manager monitoring during the reporting year.\n  (A) Listed equity – passive\n  (B) Listed equity – active\n  (C) Fixed income – passive\n  (D) Fixed income – active\n  (E) Private equity\n  (F) Real estate\n  (G) Infrastructure\n  (H) Hedge funds\n  (I) Forestry\n  (J) Farmland\n  (K) Other\n  (L) Off-balance sheet"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD48,COLUMNS(UNPRI_data!$A$6:A48)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD48,COLUMNS(UNPRI_data!$A$6:A48)),\"\")","v":"[OO 13] will be applicable for reporting if there is any proportion of asset class reported in [OO 5"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD48,COLUMNS(UNPRI_data!$A$6:A48)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD48,COLUMNS(UNPRI_data!$A$6:A48)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD49,COLUMNS(UNPRI_data!$A$6:A49)),\"\")","v":"OO 14, pg 138"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD49,COLUMNS(UNPRI_data!$A$6:A49)),\"\")","v":"The following modules are voluntary to report on in the separate PRI asset class modules as they account for less than 10% of your total AUM and are under USD 10 billion. Please select if you wish to voluntarily report on the module.\n  (A) Listed equity\n  (B) Fixed income – SSA\n  (C) Fixed income – corporate\n  (D) Fixed income – securitised\n  (E) Fixed income – private debt\n  (F) Private equity\n  (G) Real estate\n  (H) Infrastructure\n  (I) Hedge funds\n  (J) External manager selection, appointment and monitoring (SAM) – listed equity\n  (K) External manager selection, appointment and monitoring (SAM) – fixed income\n  (L) External manager selection, appointment and monitoring (SAM) – private equity\n  (M) External manager selection, appointment and monitoring (SAM) – real estate\n  (N) External manager selection, appointment and monitoring (SAM) – infrastructure\n  (O) External manager selection, appointment and monitoring (SAM) – hedge funds"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD49,COLUMNS(UNPRI_data!$A$6:A49)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD49,COLUMNS(UNPRI_data!$A$6:A49)),\"\")","v":"[OO 14] will list asset classes which are eligible for reporting based on [OO 10] or [OO 11, 12, 13], and identify them as mandatory or voluntary based on the response to [OO 4] and [OO 5]. "},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD49,COLUMNS(UNPRI_data!$A$6:A49)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD49,COLUMNS(UNPRI_data!$A$6:A49)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD50,COLUMNS(UNPRI_data!$A$6:A50)),\"\")","v":"OO 15, pg 143"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD50,COLUMNS(UNPRI_data!$A$6:A50)),\"\")","v":"Would you like to voluntarily report on ESG incorporation in the appointment of your external managers for pooled funds? \n  (Yes/No)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD50,COLUMNS(UNPRI_data!$A$6:A50)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD50,COLUMNS(UNPRI_data!$A$6:A50)),\"\")","v":"OO 15] will be applicable for reporting if \"(2) ESG incorporation in external manager appointment is not applicable as we only invest in pooled funds\" is selected for any row in [OO 12]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD50,COLUMNS(UNPRI_data!$A$6:A50)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD50,COLUMNS(UNPRI_data!$A$6:A50)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD51,COLUMNS(UNPRI_data!$A$6:A51)),\"\")","v":"OO 16, pg 144"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD51,COLUMNS(UNPRI_data!$A$6:A51)),\"\")","v":"What percentage of your assets under management in each asset class are ESG/sustainability marketed funds or products, and/or ESG/RI certified or labelled assets? \n"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD51,COLUMNS(UNPRI_data!$A$6:A51)),\"\")","v":"% of AUM in each asset class that are ESG/sustainability marketed funds or products, and/or ESG/RI certified or labelled assets  (Percentage figures can be rounded to the nearest 5% and should combine internally and externally managed assets.)\n(A) Listed equity – passive\n(B) Listed equity – active\n(C) Fixed income – passive\n(D) Fixed income – active\n(E) Private equity\n(F) Real estate\n(G) Infrastructure\n(H) Hedge funds\n(I) Forestry\n(J) Farmland\n(K) Other \n"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD51,COLUMNS(UNPRI_data!$A$6:A51)),\"\")","v":"[OO 16] will be applicable to report if the asset class has any coverage >0% in [OO 05], [OO 5.2 LE]. [OO 5.2 FI]. "},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD51,COLUMNS(UNPRI_data!$A$6:A51)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD51,COLUMNS(UNPRI_data!$A$6:A51)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD52,COLUMNS(UNPRI_data!$A$6:A52)),\"\")","v":"OO 16.1, pg 147"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD52,COLUMNS(UNPRI_data!$A$6:A52)),\"\")","v":"What percentage of your total assets (per asset class) carry a formal ESG/RI certification or label?\n"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD52,COLUMNS(UNPRI_data!$A$6:A52)),\"\")","v":"% of total assets (per asset class) that carry a formal ESG/RI certification or label. (Percentage figures can be rounded to the nearest 5%).\n(A) Listed equity \n(B) Fixed income\n(C) Private equity\n(D) Real estate\n(E) Infrastructure\n(F) Hedge funds\n(G) Forestry\n(H) Farmland\n(I) Other"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD52,COLUMNS(UNPRI_data!$A$6:A52)),\"\")","v":"[OO 16.1] will be applicable for reporting if the matching row has >0% coverage in [OO 16]. For Listed Equity and Fixed Income, the split in [OO 16] between passive and active strategies will be grouped together for reporting in [OO 16.1]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD52,COLUMNS(UNPRI_data!$A$6:A52)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD52,COLUMNS(UNPRI_data!$A$6:A52)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD53,COLUMNS(UNPRI_data!$A$6:A53)),\"\")","v":"OO 17, pg 149"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD53,COLUMNS(UNPRI_data!$A$6:A53)),\"\")","v":"What percentage of your assets under management is in targeted low-carbon or climate-resilient investments?\n"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD53,COLUMNS(UNPRI_data!$A$6:A53)),\"\")","v":" % of AUM invested in low carbon and/or climate resilient portfolios, funds, strategies or asset classes"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD53,COLUMNS(UNPRI_data!$A$6:A53)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD53,COLUMNS(UNPRI_data!$A$6:A53)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD53,COLUMNS(UNPRI_data!$A$6:A53)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD54,COLUMNS(UNPRI_data!$A$6:A54)),\"\")","v":"OO 18, pg 151"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD54,COLUMNS(UNPRI_data!$A$6:A54)),\"\")","v":"What is the geographical breakdown of your organisation's assets under management by investment destination (i.e. where the investments are located)?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD54,COLUMNS(UNPRI_data!$A$6:A54)),\"\")","v":"Breakdown (%) of AUM, separately for (1) Listed equity, (2) Fixed income – SSA, (3) Fixed income – corporate, (4) Fixed income – securitised,\t(5) Fixed income – private debt, (6) Private equity, (7) Real estate, (8) Infrastructure and (9) Hedge funds, by location of investments:\n(A) Developed\n(B) Emerging\n(C) Frontier\n(D) Other"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD54,COLUMNS(UNPRI_data!$A$6:A54)),\"\")","v":"[OO 18] will be applicable for reporting if the asset class has >0% coverage in [OO 5] or [OO 5.2 FI]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD54,COLUMNS(UNPRI_data!$A$6:A54)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD54,COLUMNS(UNPRI_data!$A$6:A54)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD55,COLUMNS(UNPRI_data!$A$6:A55)),\"\")","v":"OO 19, pg 153"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD55,COLUMNS(UNPRI_data!$A$6:A55)),\"\")","v":"What approximate percentage (+/-5%) of your externally managed assets are managed by PRI signatories?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD55,COLUMNS(UNPRI_data!$A$6:A55)),\"\")","v":"Approximate percentage (+/-5%) of externally managed assets that are managed by PRI signatories."},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD55,COLUMNS(UNPRI_data!$A$6:A55)),\"\")","v":"[OO 19] will be applicable for reporting if any external asset class has >0% coverage in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD55,COLUMNS(UNPRI_data!$A$6:A55)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD55,COLUMNS(UNPRI_data!$A$6:A55)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD56,COLUMNS(UNPRI_data!$A$6:A56)),\"\")","v":"OO 20, pg 154"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD56,COLUMNS(UNPRI_data!$A$6:A56)),\"\")","v":"What percentage of your fixed income assets are subject to constraints? (The constraints may be regulatory requirements, credit quality restrictions, currency constraints or similar.)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD56,COLUMNS(UNPRI_data!$A$6:A56)),\"\")","v":"% of internal and external fixed income assets subject to constraints, by:\n(A) Fixed income – SSA\t\n(B) Fixed income – corporate\t\n(C) Fixed income – securitised\n(D) Fixed income – private debt"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD56,COLUMNS(UNPRI_data!$A$6:A56)),\"\")","v":"[OO 20] will be applicable for reporting for the fixed income types reported in [OO 5.2 FI]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD56,COLUMNS(UNPRI_data!$A$6:A56)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD56,COLUMNS(UNPRI_data!$A$6:A56)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD57,COLUMNS(UNPRI_data!$A$6:A57)),\"\")","v":"OO 20.1, pg 156"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD57,COLUMNS(UNPRI_data!$A$6:A57)),\"\")","v":"Describe the constraints to your fixed income assets.\n  (A) Fixed income – SSA  \n  (B) Fixed income – corporate\n  (C) Fixed income – securitised \n  (D) Fixed income – private debt "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD57,COLUMNS(UNPRI_data!$A$6:A57)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD57,COLUMNS(UNPRI_data!$A$6:A57)),\"\")","v":"[OO 20.1] will be applicable for reporting for the fixed income types reported in [OO 20]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD57,COLUMNS(UNPRI_data!$A$6:A57)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD57,COLUMNS(UNPRI_data!$A$6:A57)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD58,COLUMNS(UNPRI_data!$A$6:A58)),\"\")","v":"OO 21, pg 158"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD58,COLUMNS(UNPRI_data!$A$6:A58)),\"\")","v":"What is the percentage breakdown of your organisation's internally managed private equity investments by sector?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD58,COLUMNS(UNPRI_data!$A$6:A58)),\"\")","v":"Breakdown (%) of internally managed private equity investments by sector:\n(A) Energy\n(B) Materials\n(C) Industrials\n(D) Consumer discretionary\n(E) Consumer staples\n(F) Health care\n(G) Financials\n(H) Information technology\n(I) Communication services\n(J) Utilities\n(K) Real estate"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD58,COLUMNS(UNPRI_data!$A$6:A58)),\"\")","v":"[OO 21] will be applicable for reporting if \"(E) Private Equity - Internal\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD58,COLUMNS(UNPRI_data!$A$6:A58)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD58,COLUMNS(UNPRI_data!$A$6:A58)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD59,COLUMNS(UNPRI_data!$A$6:A59)),\"\")","v":"OO 22, pg 160"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD59,COLUMNS(UNPRI_data!$A$6:A59)),\"\")","v":"What is the percentage breakdown of your organisation's internally managed private equity investments by investment vehicle?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD59,COLUMNS(UNPRI_data!$A$6:A59)),\"\")","v":"Breakdown (%) of internally managed private equity investments by (A) Direct investment, (B) Fund investment, and (C) Separate account. Options for each: \n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD59,COLUMNS(UNPRI_data!$A$6:A59)),\"\")","v":"[OO 22] will be applicable for reporting if \"(E) Private Equity - Internal\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD59,COLUMNS(UNPRI_data!$A$6:A59)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD59,COLUMNS(UNPRI_data!$A$6:A59)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD60,COLUMNS(UNPRI_data!$A$6:A60)),\"\")","v":"OO 23, pg 162"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD60,COLUMNS(UNPRI_data!$A$6:A60)),\"\")","v":"What is the percentage breakdown of your organisation's private equity investments by level of ownership?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD60,COLUMNS(UNPRI_data!$A$6:A60)),\"\")","v":"Breakdown (%) of private equity investments by (A) A majority stake (>50%), (B) A significant minority stake (10–50%) and (C) A limited minority stake (<10%). Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD60,COLUMNS(UNPRI_data!$A$6:A60)),\"\")","v":"[OO 23] will be applicable for reporting if \"(E) Private Equity - Internal\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD60,COLUMNS(UNPRI_data!$A$6:A60)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD60,COLUMNS(UNPRI_data!$A$6:A60)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD61,COLUMNS(UNPRI_data!$A$6:A61)),\"\")","v":"OO 24, pg 164"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD61,COLUMNS(UNPRI_data!$A$6:A61)),\"\")","v":"What is the percentage breakdown of your direct physical real estate assets by strategy?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD61,COLUMNS(UNPRI_data!$A$6:A61)),\"\")","v":"Breakdown (%) of direct physical real estate assets by (A) Standing investments, (B) New construction and (C) Major renovation."},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD61,COLUMNS(UNPRI_data!$A$6:A61)),\"\")","v":"[OO 24] will be applicable for reporting if \"(G) Real Estate - Internal\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD61,COLUMNS(UNPRI_data!$A$6:A61)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD61,COLUMNS(UNPRI_data!$A$6:A61)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD62,COLUMNS(UNPRI_data!$A$6:A62)),\"\")","v":"OO 25, pg 166"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD62,COLUMNS(UNPRI_data!$A$6:A62)),\"\")","v":"What is the percentage breakdown of your direct physical real estate assets by level of ownership?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD62,COLUMNS(UNPRI_data!$A$6:A62)),\"\")","v":"Breakdown (%) of direct physical real estate assets by (A) A majority stake (>50%), (B) A significant minority stake (10–50%) and (C) A limited minority stake (<10%). Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD62,COLUMNS(UNPRI_data!$A$6:A62)),\"\")","v":"[OO 25] will be applicable for reporting if \"(G) Real Estate - Internal\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD62,COLUMNS(UNPRI_data!$A$6:A62)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD62,COLUMNS(UNPRI_data!$A$6:A62)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD63,COLUMNS(UNPRI_data!$A$6:A63)),\"\")","v":"OO 26, pg 168"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD63,COLUMNS(UNPRI_data!$A$6:A63)),\"\")","v":"What is the percentage breakdown of your direct physical real estate assets based on who manages these assets?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD63,COLUMNS(UNPRI_data!$A$6:A63)),\"\")","v":"Breakdown (%)  of direct physical real estate assets by managed: (A) Directly by our organisation, (B) By external property managers that our organisation appoints,\n(C) By other investors or their property managers and (D) By a tenant(s) with operational control. Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD63,COLUMNS(UNPRI_data!$A$6:A63)),\"\")","v":"[OO 26] will be applicable for reporting if \"(G) Real Estate - Internal\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD63,COLUMNS(UNPRI_data!$A$6:A63)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD63,COLUMNS(UNPRI_data!$A$6:A63)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD64,COLUMNS(UNPRI_data!$A$6:A64)),\"\")","v":"OO 27, pg 170"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD64,COLUMNS(UNPRI_data!$A$6:A64)),\"\")","v":"What is the percentage breakdown of your organisation's infrastructure investments by fund type?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD64,COLUMNS(UNPRI_data!$A$6:A64)),\"\")","v":"Breakdown (%) of infrastructure investments by: (A) Open-ended and (B) Closed-ended. Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD64,COLUMNS(UNPRI_data!$A$6:A64)),\"\")","v":"[OO 27] will be applicable for reporting if \"(I) Infrastructure - Internal\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD64,COLUMNS(UNPRI_data!$A$6:A64)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD64,COLUMNS(UNPRI_data!$A$6:A64)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD65,COLUMNS(UNPRI_data!$A$6:A65)),\"\")","v":"OO 28, pg 172"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD65,COLUMNS(UNPRI_data!$A$6:A65)),\"\")","v":"What is the percentage breakdown of your organisation's infrastructure assets by investment vehicle?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD65,COLUMNS(UNPRI_data!$A$6:A65)),\"\")","v":"Breakdown (%) of infrastructure investments by: (A) Direct investment, (B) Limited liability company or partnership, (C) Joint venture (JV) with a government entity,\n(D) Joint venture (JV) with a private entity, (E) Joint venture (JV) with a public entity, (F) Separate account and (G) Special purpose vehicle. Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD65,COLUMNS(UNPRI_data!$A$6:A65)),\"\")","v":"[OO 28] will be applicable for reporting if \"(I) Infrastructure - Internal\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD65,COLUMNS(UNPRI_data!$A$6:A65)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD65,COLUMNS(UNPRI_data!$A$6:A65)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD66,COLUMNS(UNPRI_data!$A$6:A66)),\"\")","v":"OO 29, pg 174"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD66,COLUMNS(UNPRI_data!$A$6:A66)),\"\")","v":"What is the percentage breakdown of your organisation's infrastructure assets by level of ownership?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD66,COLUMNS(UNPRI_data!$A$6:A66)),\"\")","v":"Breakdown (%) of infrastructure assets by ownership: (A) A majority stake (>50%), (B) A significant minority stake (10–50%), and (C) A limited minority stake (<10%). Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD66,COLUMNS(UNPRI_data!$A$6:A66)),\"\")","v":"[OO 29] will be applicable for reporting if \"(I) Infrastructure - Internal\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD66,COLUMNS(UNPRI_data!$A$6:A66)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD66,COLUMNS(UNPRI_data!$A$6:A66)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD67,COLUMNS(UNPRI_data!$A$6:A67)),\"\")","v":"OO 30, pg 176"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD67,COLUMNS(UNPRI_data!$A$6:A67)),\"\")","v":"What is the percentage breakdown of your organisation's internally managed infrastructure assets by investment strategy?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD67,COLUMNS(UNPRI_data!$A$6:A67)),\"\")","v":"Breakdown (%) of internally managed infrastructure assets by investment strategy by: (A) Core, (B) Value added and (C) Opportunistic."},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD67,COLUMNS(UNPRI_data!$A$6:A67)),\"\")","v":"[OO 30] will be applicable for reporting if \"(I) Infrastructure - Internal\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD67,COLUMNS(UNPRI_data!$A$6:A67)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD67,COLUMNS(UNPRI_data!$A$6:A67)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD68,COLUMNS(UNPRI_data!$A$6:A68)),\"\")","v":"OO 31, pg 178"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD68,COLUMNS(UNPRI_data!$A$6:A68)),\"\")","v":"What is the percentage breakdown of your infrastructure assets by strategy?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD68,COLUMNS(UNPRI_data!$A$6:A68)),\"\")","v":"Breakdown (%) of infrastructure assets by: (A) Standing investments/operating assets, (B) New construction and (C) Major renovation."},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD68,COLUMNS(UNPRI_data!$A$6:A68)),\"\")","v":"[OO 31] will be applicable for reporting if \"(I) Infrastructure - Internal\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD68,COLUMNS(UNPRI_data!$A$6:A68)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD68,COLUMNS(UNPRI_data!$A$6:A68)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD69,COLUMNS(UNPRI_data!$A$6:A69)),\"\")","v":"OO 32, pg 180"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD69,COLUMNS(UNPRI_data!$A$6:A69)),\"\")","v":"What is the percentage breakdown of your direct infrastructure assets based on who manages these assets?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD69,COLUMNS(UNPRI_data!$A$6:A69)),\"\")","v":"Breakdown (%) of direct infrastructure assets by managed: (A) Directly by our organisation, (B) By third party infrastructure operators that we appoint, (C) By other investors or their third party operators and (D) By public or government entities or their third party operators.  Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD69,COLUMNS(UNPRI_data!$A$6:A69)),\"\")","v":"[OO 32] will be applicable for reporting if \"(I) Infrastructure - Internal\" has >0% in [OO 5]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD69,COLUMNS(UNPRI_data!$A$6:A69)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD69,COLUMNS(UNPRI_data!$A$6:A69)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD70,COLUMNS(UNPRI_data!$A$6:A70)),\"\")","v":"OO 33, pg 182"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD70,COLUMNS(UNPRI_data!$A$6:A70)),\"\")","v":"For your externally managed pooled funds, please describe any other mechanisms in place to set expectations as part of the appointment or commitment process."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD70,COLUMNS(UNPRI_data!$A$6:A70)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD70,COLUMNS(UNPRI_data!$A$6:A70)),\"\")","v":"[OO 33] will be applicable for reporting if \"(2) ESG incorporation in external manager appointment is not applicable as we only invest in pooled funds\" is selected in [OO 12]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD70,COLUMNS(UNPRI_data!$A$6:A70)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD70,COLUMNS(UNPRI_data!$A$6:A70)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD71,COLUMNS(UNPRI_data!$A$6:A71)),\"\")","v":"OO 34, Principle 1, pg 183"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD71,COLUMNS(UNPRI_data!$A$6:A71)),\"\")","v":"Describe how you incorporate ESG into the following asset classes.\n  (A) Forestry – internal \n  (B) Farmland – internal \n  (C) Other – internal \n  (D) Forestry – external \n  (E) Farmland – external \n  (F) Other – external "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD71,COLUMNS(UNPRI_data!$A$6:A71)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD71,COLUMNS(UNPRI_data!$A$6:A71)),\"\")","v":"[OO 34] will be applicable for reporting if \"(1) ESG incorporated\" is selected for the asset class in [OO 10], [OO 11], [OO 12], [OO 13]. "},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD71,COLUMNS(UNPRI_data!$A$6:A71)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD71,COLUMNS(UNPRI_data!$A$6:A71)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD72,COLUMNS(UNPRI_data!$A$6:A72)),\"\")","v":"OO 35, Principle 1 & 2, pg 185"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD72,COLUMNS(UNPRI_data!$A$6:A72)),\"\")","v":"Describe why you currently do not incorporate ESG into your assets and/or why you currently do not conduct stewardship.\nInternal managed\n  (A) Listed equity – passive\n  (B) Listed equity – active\n  (C) Fixed income – SSA\n  (D) Fixed income – corporate\n  (E) Fixed income – securitised\n  (F) Fixed income – private debt\n  (G) Private equity\n  (H) Real estate\n  (I) Infrastructure\n  (J) Hedge funds\n  (K) Forestry\n  (L) Farmland\n  (M) Other\nExternally managed\n  (N) Listed equity – passive\n  (O) Listed equity – active\n  (P) Fixed income – passive\n  (Q) Fixed income – active\n  (R) Private equity\n  (S) Real estate\n  (T) Infrastructure\n  (U) Hedge funds\n  (V) Forestry\n  (W) Farmland\n  (X) Other"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD72,COLUMNS(UNPRI_data!$A$6:A72)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD72,COLUMNS(UNPRI_data!$A$6:A72)),\"\")","v":"(various dependencies; earlier answers preselect options shown)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD72,COLUMNS(UNPRI_data!$A$6:A72)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD72,COLUMNS(UNPRI_data!$A$6:A72)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD73,COLUMNS(UNPRI_data!$A$6:A73)),\"\")","v":"OO 36, pg 190"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD73,COLUMNS(UNPRI_data!$A$6:A73)),\"\")","v":"Your organisation's headquarters have been recorded as [HQ Country]. In your reporting outputs we will by default peer your organisation with other signatories from this country. Would you like to choose a different country for benchmarking purposes?\n  (Yes/No)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD73,COLUMNS(UNPRI_data!$A$6:A73)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD73,COLUMNS(UNPRI_data!$A$6:A73)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD73,COLUMNS(UNPRI_data!$A$6:A73)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD73,COLUMNS(UNPRI_data!$A$6:A73)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD74,COLUMNS(UNPRI_data!$A$6:A74)),\"\")","v":"OO 36.1, pg 191"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD74,COLUMNS(UNPRI_data!$A$6:A74)),\"\")","v":"Select your country for benchmarking purposes."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD74,COLUMNS(UNPRI_data!$A$6:A74)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD74,COLUMNS(UNPRI_data!$A$6:A74)),\"\")","v":"[OO 36.1] will be applicable for reporting if \"(A) Yes\" is selected in [OO 36]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD74,COLUMNS(UNPRI_data!$A$6:A74)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD74,COLUMNS(UNPRI_data!$A$6:A74)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD75,COLUMNS(UNPRI_data!$A$6:A75)),\"\")","v":"OO 37, pg 192"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD75,COLUMNS(UNPRI_data!$A$6:A75)),\"\")","v":"Select how you would like to disclose your asset class information reported in OO 5: (A) Publish as absolute numbers OR (B) Publish as ranges."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD75,COLUMNS(UNPRI_data!$A$6:A75)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD75,COLUMNS(UNPRI_data!$A$6:A75)),\"\")","v":"[OO 37] will not be applicable for reporting if \"(A) We are in the fundraising process and are unable to report our AUM\" is selected in [OO 4.1]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD75,COLUMNS(UNPRI_data!$A$6:A75)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD75,COLUMNS(UNPRI_data!$A$6:A75)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD76,COLUMNS(UNPRI_data!$A$6:A76)),\"\")","v":"OO 38, pg 193"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD76,COLUMNS(UNPRI_data!$A$6:A76)),\"\")","v":"If your organisation is in its voluntary reporting period, select whether you wish to make your responses available to the public.\n  (A) Yes, publish all responses to Core questions and any Plus questions that are indicated for publication\n  (B) No, keep all our responses private for this year"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD76,COLUMNS(UNPRI_data!$A$6:A76)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD76,COLUMNS(UNPRI_data!$A$6:A76)),\"\")","v":"[OO 38] will be applicable for reporting if the organisation is in the voluntary reporting period"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD76,COLUMNS(UNPRI_data!$A$6:A76)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD76,COLUMNS(UNPRI_data!$A$6:A76)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD77,COLUMNS(UNPRI_data!$A$6:A77)),\"\")","v":"ISP 1, Principle 1, pg 13"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD77,COLUMNS(UNPRI_data!$A$6:A77)),\"\")","v":"Does your organisation have a formal policy or policies covering your approach to responsible investment? Your approach to responsible investment may be set out in a standalone guideline, covered in multiple standalone guidelines or be part of a broader investment policy. Your policy may cover various responsible investment elements such as stewardship, ESG guidelines, sustainability outcomes, specific climate-related guidelines, RI governance and similar.\n  (A) Yes, we do have a policy covering our approach to responsible investment\n  (B) No, we do not have a policy covering our approach to responsible investment"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD77,COLUMNS(UNPRI_data!$A$6:A77)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD77,COLUMNS(UNPRI_data!$A$6:A77)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD77,COLUMNS(UNPRI_data!$A$6:A77)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD77,COLUMNS(UNPRI_data!$A$6:A77)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD78,COLUMNS(UNPRI_data!$A$6:A78)),\"\")","v":"ISP 1.1, Principle 1, pg 15"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD78,COLUMNS(UNPRI_data!$A$6:A78)),\"\")","v":"What elements does your responsible investment policy cover? The responsible investment elements may be set out in one or multiple standalone guidelines, or they may be part of a broader investment policy.\n  (A) Overall approach to responsible investment\n  (B) Guidelines on environmental factors\n  (C) Guidelines on social factors \n  (D) Guidelines on governance factors\n  (E) Approach to stewardship\n  (F) Approach to sustainability outcomes \n  (G) Approach to exclusions\n  (H) Asset class–specific guidelines that describe how ESG incorporation is implemented\n  (I) Definition of responsible investment and how it relates to our fiduciary duty \n  (J) Definition of responsible investment and how it relates to our investment objectives\n  (K) Responsible investment governance structure\n  (L) Internal reporting and verification related to responsible investment\n  (M) External reporting related to responsible investment\n  (N) Managing conflicts of interest related to responsible investment\n  (O) Other responsible investment aspects not listed here, please specify: ____ [Free text: small] "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD78,COLUMNS(UNPRI_data!$A$6:A78)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD78,COLUMNS(UNPRI_data!$A$6:A78)),\"\")","v":"[ISP 1.1] will be applicable for reporting if option \"(A)\" is selected in [ISP 1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD78,COLUMNS(UNPRI_data!$A$6:A78)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD78,COLUMNS(UNPRI_data!$A$6:A78)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD79,COLUMNS(UNPRI_data!$A$6:A79)),\"\")","v":"ISP 1.2, Principle 1, pg 19"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD79,COLUMNS(UNPRI_data!$A$6:A79)),\"\")","v":"What mechanisms do you have in place to ensure that your policies are implemented in an aligned and consistent way across the organisation?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD79,COLUMNS(UNPRI_data!$A$6:A79)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD79,COLUMNS(UNPRI_data!$A$6:A79)),\"\")","v":"[ISP 1.2] will be applicable for reporting if option (A) is selected in [ISP 1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD79,COLUMNS(UNPRI_data!$A$6:A79)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD79,COLUMNS(UNPRI_data!$A$6:A79)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD80,COLUMNS(UNPRI_data!$A$6:A80)),\"\")","v":"ISP 2, Principle 6, pg 20"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD80,COLUMNS(UNPRI_data!$A$6:A80)),\"\")","v":"Indicate which of your responsible investment policy elements are publicly available and provide links.\n  (A) Overall approach to responsible investment\n  Add link(s): _____\n  (B) Guidelines on environmental factors\n  Add link(s): _____\n  (C) Guidelines on social factors \n  Add link(s): _____\n  (D) Guidelines on governance factors\n  Add link(s): _____\n  (E) Approach to stewardship\n  Add link(s): _____\n  (F) Approach to sustainability outcomes \n  Add link(s): _____\n  (G) Approach to exclusions\n  Add link(s): _____\n  (H) Asset class–specific guidelines that describe how ESG incorporation is implemented\n  Add link(s): _____\n  (I) Definition of responsible investment and how it relates to our fiduciary duty \n  Add link(s): _____\n  (J) Definition of responsible investment and how it relates to our investment objectives\n  Add link(s): _____\n  (K) Responsible investment governance structure\n  Add link(s): _____\n(L) Internal reporting and verification related to responsible investment\nAdd link(s): _____\n(M) External reporting related to responsible investment\nAdd link(s): _____\n(N) Managing conflicts of interest related to responsible investment\nAdd link(s): _____\n(O) Other responsible investment aspects not listed here\nAdd link(s): _____\n(P) Our responsible investment policy elements are not publicly available"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD80,COLUMNS(UNPRI_data!$A$6:A80)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD80,COLUMNS(UNPRI_data!$A$6:A80)),\"\")","v":"[ISP 2] will be applicable for reporting if any of the options are selected in [ISP 1.1], and the selected options will prefill into [ISP 2].  "},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD80,COLUMNS(UNPRI_data!$A$6:A80)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD80,COLUMNS(UNPRI_data!$A$6:A80)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD81,COLUMNS(UNPRI_data!$A$6:A81)),\"\")","v":"ISP 3, Principle 1, pg 22"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD81,COLUMNS(UNPRI_data!$A$6:A81)),\"\")","v":"What percentage of your total assets under management are covered by your policy elements on overall approach to responsible investment and/or guidelines on environmental, social and governance factors?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD81,COLUMNS(UNPRI_data!$A$6:A81)),\"\")","v":"% of AUM which are covered by each of the following:\n(A) Overall approach to responsible investment\n(B) Guidelines on environmental factors\n(C) Guidelines on social factors\n(D) Guidelines on governance factors"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD81,COLUMNS(UNPRI_data!$A$6:A81)),\"\")","v":"[ISP 3] will be applicable for reporting if any of the options (A-D) are selected in [ISP 1.1], and the selected options will prefill into [ISP 3]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD81,COLUMNS(UNPRI_data!$A$6:A81)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD81,COLUMNS(UNPRI_data!$A$6:A81)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD82,COLUMNS(UNPRI_data!$A$6:A82)),\"\")","v":"ISP 4, Principle 1, pg 24"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD82,COLUMNS(UNPRI_data!$A$6:A82)),\"\")","v":"Which elements does your exclusion policy include?\n  (A) Legally required exclusions (e.g. those required by domestic/international law, bans, treaties or embargoes)\n  (B) Exclusions based on our organisation's values or beliefs (e.g. regarding weapons, alcohol, tobacco and/or avoiding other particular sectors, products, services or regions)\n  (C) Exclusions based on screening against minimum standards of business practice based on international norms (e.g. OECD guidelines, the UN Human Rights Declaration, Security Council sanctions or the UN Global Compact)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD82,COLUMNS(UNPRI_data!$A$6:A82)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD82,COLUMNS(UNPRI_data!$A$6:A82)),\"\")","v":"[ISP 4] will be applicable for reporting if option \"(G) Approach to exclusions\" is selected in [ISP 1.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD82,COLUMNS(UNPRI_data!$A$6:A82)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD82,COLUMNS(UNPRI_data!$A$6:A82)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD83,COLUMNS(UNPRI_data!$A$6:A83)),\"\")","v":"ISP 5, Principle 1, pg 26"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD83,COLUMNS(UNPRI_data!$A$6:A83)),\"\")","v":"What percentage of your total assets under management are covered by your asset class–specific guidelines that describe how ESG incorporation is implemented?\n"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD83,COLUMNS(UNPRI_data!$A$6:A83)),\"\")","v":"% AUM covered by asset class–specific guidelines that describe how ESG incorporation is implemented, for each of:\n(A) Listed equity \n(B) Fixed income\n(C) Private equity\n(D) Real estate \n(E) Infrastructure\n(F) Hedge funds"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD83,COLUMNS(UNPRI_data!$A$6:A83)),\"\")","v":"[ISP 5] will be applicable for reporting if two conditions are met:\n- Option \"(H) Asset class specific guidelines describing how ESG incorporation is implemented\" is selected in [ISP 1.1]\n- Signatories selecting that they incorporate ESG into their internally managed assets and/or into their external manager selection, appointment and/or monitoring through the following indicators: [OO 10], AND/OR [OO 11], AND/OR [OO 12], AND/OR [OO 13]. The asset classes selected in [OO 10], AND/OR [OO 11], AND/OR [OO 12], AND/OR [OO 13] for which ESG is incorporated will be displayed as asset classes in [ISP 5]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD83,COLUMNS(UNPRI_data!$A$6:A83)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD83,COLUMNS(UNPRI_data!$A$6:A83)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD84,COLUMNS(UNPRI_data!$A$6:A84)),\"\")","v":"ISP 6, Principle 1, pg 28"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD84,COLUMNS(UNPRI_data!$A$6:A84)),\"\")","v":"Do your organisation's board, chief-level staff, investment committee and/or head of department have formal oversight and accountability for responsible investment?\n  (A) Board and/or trustees\n  (B) Chief-level staff (e.g. Chief Executive Officer (CEO), Chief Investment Officer (CIO) or Chief Operating Officer (COO))\n  (C) Investment committee\n  (D) Other chief-level staff, please specify: ____ [Free text: small]\n  (E) Head of department, please specify department: ____ [Free text: small] \n  (F) None of the above roles have oversight and accountability for responsible investment"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD84,COLUMNS(UNPRI_data!$A$6:A84)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD84,COLUMNS(UNPRI_data!$A$6:A84)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD84,COLUMNS(UNPRI_data!$A$6:A84)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD84,COLUMNS(UNPRI_data!$A$6:A84)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD85,COLUMNS(UNPRI_data!$A$6:A85)),\"\")","v":"ISP 7, Principle 1, pg 30"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD85,COLUMNS(UNPRI_data!$A$6:A85)),\"\")","v":"In your organisation, which internal or external roles have responsibility for implementing responsible investment?\n  (A) Board and/or trustees\n  (B) Chief-level staff (e.g. Chief Executive Officer (CEO), Chief Investment Officer (CIO) or Chief Operating Officer (COO))\n  (C) Investment committee\n  (D) Other chief-level staff, please specify: ____ [Free text: small]\n  (E) Head of department, please specify department: ____ [Free text: small]\n  (F) Portfolio managers\n  (G) Investment analysts\n  (H) Dedicated responsible investment staff\n  (I) Investor relations\n  (J) External managers or service providers\n  (K) Other role, please specify: ____ [Free text: small]\n  (L) Other role, please specify: ____ [Free text: small]\n  (M) We do not have roles with responsibility for implementing responsible investment"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD85,COLUMNS(UNPRI_data!$A$6:A85)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD85,COLUMNS(UNPRI_data!$A$6:A85)),\"\")","v":"Free-text descriptions from selections \"(D) Other Chief-level staff, specify_____\" and \"(E) Head of department. Specify department______\" in [ISP 6] will prefill into [ISP 7] and [ISP 8]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD85,COLUMNS(UNPRI_data!$A$6:A85)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD85,COLUMNS(UNPRI_data!$A$6:A85)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD86,COLUMNS(UNPRI_data!$A$6:A86)),\"\")","v":"ISP 8, pg 32"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD86,COLUMNS(UNPRI_data!$A$6:A86)),\"\")","v":"What formal objectives for responsible investment do the roles in your organisation have?\nFor each internal or external role responsible for implementing responsible investment, including (1) Board and/or trustees, (2) Chief-level staff, (3) Investment committee, (4) Other chief-level staff (as specified) and additional [as selected], indicate if they have the following objectives:\n  (A) Objective for ESG incorporation in investment activities\n  (B) Objective for contributing to the development of the organisation's ESG incorporation approach\n  (C) Objective for contributing to the organisation's stewardship activities (e.g. through sharing findings from continuous ESG research or investment decisions)\n  (D) Objective for ESG performance\n  (E) Other objective related to responsible investment, please specify: ____ [Free text: small] \n  (F) Other objective related to responsible investment, please specify: ____ [Free text: small] \n  (G) No formal objectives for responsible investment exist for this role"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD86,COLUMNS(UNPRI_data!$A$6:A86)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD86,COLUMNS(UNPRI_data!$A$6:A86)),\"\")","v":"[ISP 8] will be applicable for reporting if any of options (A-E) are selected in [ISP 6]. \n[ISP 8] will be applicable for reporting if any of options (A-L) are selected in [ISP 7]. \n\nSelections made from response options (A-E) in [ISP 6], in combination with selections made from response options (A-L) in [ISP 7] will prefill into [ISP 8].\n\nFree-text descriptions from selections \"(D) Other Chief-level staff, specify_____\" and \"(E) Head of department. Specify department______\" in [ISP 6] will prefill into [ISP 7] and [ISP 8].\n\nFree-text descriptions from selections \"(K) Other role. Specify____\" and \"(L) Other role. Specify____\" in [ISP 7] will prefill into [ISP 8]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD86,COLUMNS(UNPRI_data!$A$6:A86)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD86,COLUMNS(UNPRI_data!$A$6:A86)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD87,COLUMNS(UNPRI_data!$A$6:A87)),\"\")","v":"ISP 8.1, pg 35"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD87,COLUMNS(UNPRI_data!$A$6:A87)),\"\")","v":"Describe the key responsible investment performance indicators (KPIs) or benchmarks that your organisation uses to compare and assess the performance of your professionals in relation to their responsible investment objectives."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD87,COLUMNS(UNPRI_data!$A$6:A87)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD87,COLUMNS(UNPRI_data!$A$6:A87)),\"\")","v":"[ISP 8.1] will be applicable for reporting if any of options (A-F) are selected in [ISP 8]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD87,COLUMNS(UNPRI_data!$A$6:A87)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD87,COLUMNS(UNPRI_data!$A$6:A87)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD88,COLUMNS(UNPRI_data!$A$6:A88)),\"\")","v":"ISP 8.2, pg 36"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD88,COLUMNS(UNPRI_data!$A$6:A88)),\"\")","v":"Which responsible investment objectives are linked to variable compensation for roles in your organisation? Select which apply:\nBoard and/or trustees\n  (A) Objective for ESG incorporation in investment activities\n  (B) Objective for contributing to the development of the organisation's ESG incorporation approach\n  (C) Objective for contributing to the organisation's stewardship activities (e.g. through sharing findings from continuous ESG research or investment decisions)\n  (D) Objective for ESG performance\n  (E) Other objective related to responsible investment, please specify: ____ [Free text: small] \n  (F) Other objective related to responsible investment, please specify: ____ [Free text: small] \n  Chief-level staff (e.g. Chief Executive Officer (CEO), Chief Investment Officer (CIO) or Chief Operating Officer (COO))\n  [Options A–F repeated as above]\n  Investment committee\n  [Options A–F repeated as above]\n  Other chief-level staff [as specified]\n  [Options A–F repeated as above]\n  Head of department [as specified]\n  [Options A–F repeated as above]\n  Portfolio managers\n  [Options A–F repeated as above]\n  Investment analysts\n  [Options A–F repeated as above]\n  Dedicated responsible investment staff\n  [Options A–F repeated as above]\n  Investor relations\n[Options A–F repeated as above]\nExternal managers or service providers\n[Options A–F repeated as above]\nOther role [as specified]\n[Options A–F repeated as above]\n(G) We have not linked any RI objectives to variable compensation"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD88,COLUMNS(UNPRI_data!$A$6:A88)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD88,COLUMNS(UNPRI_data!$A$6:A88)),\"\")","v":"[ISP 8.2] will be applicable for reporting if any of options (A-F) are selected in [ISP 8], and the selected options from [ISP 8] will prefill into [ISP 8.2]. \n\nFree-text descriptions from selections \"(E) Other objective related to responsible investment. Specify____\" and \"(F) Other objective related to responsible investment. Specify____\" in [ISP 8] will prefill into [ISP 8.2]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD88,COLUMNS(UNPRI_data!$A$6:A88)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD88,COLUMNS(UNPRI_data!$A$6:A88)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD89,COLUMNS(UNPRI_data!$A$6:A89)),\"\")","v":"ISP 9, pg 40"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD89,COLUMNS(UNPRI_data!$A$6:A89)),\"\")","v":"How frequently does your organisation assess the responsible investment capabilities and training needs among your investment professionals?\n  (A) Quarterly or more frequently\n  (B) Bi-annually\n  (C) Annually\n  (D) Less frequently than annually\n  (E) On an ad hoc basis\n  (F) We do not have a process for assessing the responsible investment capabilities and training needs among our investment professionals"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD89,COLUMNS(UNPRI_data!$A$6:A89)),\"\")","v":"Frequency with which responsible investment capabilities and training needs among investment professionals is assessed (Quarterly or more frequently/ Bi-annually/ Annually/ Less frequently than annually/ On an ad hoc basis)"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD89,COLUMNS(UNPRI_data!$A$6:A89)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD89,COLUMNS(UNPRI_data!$A$6:A89)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD89,COLUMNS(UNPRI_data!$A$6:A89)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD90,COLUMNS(UNPRI_data!$A$6:A90)),\"\")","v":"ISP 10, Principle 1, pg 42"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD90,COLUMNS(UNPRI_data!$A$6:A90)),\"\")","v":"Does your organisation incorporate ESG factors into your strategic asset allocation?\n  (A) We incorporate ESG factors into calculations for expected risks and returns of asset classes\n  (B) We specifically incorporate physical, transition and regulatory changes related to climate change into calculations for expected risks and returns of asset classes\n  (C) No, we do not incorporate ESG considerations into our strategic asset allocation\n  (D) Not applicable, we do not have a strategic asset allocation process"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD90,COLUMNS(UNPRI_data!$A$6:A90)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD90,COLUMNS(UNPRI_data!$A$6:A90)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD90,COLUMNS(UNPRI_data!$A$6:A90)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD90,COLUMNS(UNPRI_data!$A$6:A90)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD91,COLUMNS(UNPRI_data!$A$6:A91)),\"\")","v":"ISP 10.1, Principle 1, pg 43"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD91,COLUMNS(UNPRI_data!$A$6:A91)),\"\")","v":"For what proportion of assets do you incorporate ESG factors into your strategic asset allocation process?\n  (A) We incorporate ESG factors into calculations for expected risks and returns of asset classes\t\n    (1) for all of our assets\n    (2) for the majority of our assets\n    (3) for a minority of our assets\n  (B) We specifically incorporate physical, transition and regulatory changes related to climate change into calculations for expected risks and returns of asset classes\t[As above]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD91,COLUMNS(UNPRI_data!$A$6:A91)),\"\")","v":"Proportion (all/majority/minority) of assets for which ESG factors are incorporated into calculations for expected risks and returns of asset classes AND Proportion (all/majority/minority) of assets for which  physical, transition and regulatory changes related to climate change are specifically incorporated into calculations for expected risks and returns of asset classes"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD91,COLUMNS(UNPRI_data!$A$6:A91)),\"\")","v":"[ISP 10.1] will be applicable for reporting if any of options (A-B) are selected in [ISP 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD91,COLUMNS(UNPRI_data!$A$6:A91)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD91,COLUMNS(UNPRI_data!$A$6:A91)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD92,COLUMNS(UNPRI_data!$A$6:A92)),\"\")","v":"ISP 11, Principle 2, pg 45"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD92,COLUMNS(UNPRI_data!$A$6:A92)),\"\")","v":"What percentage of your assets under management does your stewardship policy cover?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD92,COLUMNS(UNPRI_data!$A$6:A92)),\"\")","v":"% AUM covered by stewardship policy for:\n(A) Listed equity \n(B) Fixed income\n(C) Private equity\n(D) Real estate \n(E) Infrastructure\n(F) Hedge funds"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD92,COLUMNS(UNPRI_data!$A$6:A92)),\"\")","v":"[ISP 11] will be applicable for reporting if option \"(E) Approach to stewardship\" is selected in [ISP 1.1],…"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD92,COLUMNS(UNPRI_data!$A$6:A92)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD92,COLUMNS(UNPRI_data!$A$6:A92)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD93,COLUMNS(UNPRI_data!$A$6:A93)),\"\")","v":"ISP 12, Principle 2, pg 47"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD93,COLUMNS(UNPRI_data!$A$6:A93)),\"\")","v":"Which elements does your organisation's stewardship policy cover?\nThe policy may be a standalone guideline or part of a wider RI policy.\n  (A) Key stewardship objectives \n  (B) Prioritisation approach of ESG factors and their link to engagement issues and targets\n  (C) Prioritisation approach depending on entity (e.g. company or government)\n  (D) Specific approach to climate-related risks and opportunities\n  (E) Stewardship tool usage across the organisation, including which, if any, tools are out of scope and when and how different tools are used and by whom (e.g. specialist teams, investment teams, service providers, external investment managers or similar)\n  (F) Stewardship tool usage for specific internal teams (e.g. specialist teams, investment teams or similar)\n  (G) Stewardship tool usage for specific external teams (e.g. service providers, external investment managers or similar)\n  (H) Approach to collaboration on stewardship \n  (I) Escalation strategies \n  (J) Conflicts of interest \n  (K) Details on how the stewardship policy is implemented and which elements are mandatory, including how and when the policy can be overruled\n  (L) How stewardship efforts and results should be communicated across the organisation to feed into investment decision-making and vice versa\n  (M) None of the above elements are captured in our stewardship policy"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD93,COLUMNS(UNPRI_data!$A$6:A93)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD93,COLUMNS(UNPRI_data!$A$6:A93)),\"\")","v":"[ISP 12] will be applicable for reporting if option \"(E) Approach to stewardship\" is selected in [ISP 1.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD93,COLUMNS(UNPRI_data!$A$6:A93)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD93,COLUMNS(UNPRI_data!$A$6:A93)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD94,COLUMNS(UNPRI_data!$A$6:A94)),\"\")","v":"ISP 12.1, Principle 2, pg 49"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD94,COLUMNS(UNPRI_data!$A$6:A94)),\"\")","v":"Describe any additional details related to your stewardship policy elements or your overall stewardship approach."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD94,COLUMNS(UNPRI_data!$A$6:A94)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD94,COLUMNS(UNPRI_data!$A$6:A94)),\"\")","v":"Reference to other standards: ICGN Global Stewardship Principles\n\n[ISP 12.1] will be applicable if any of options (A-L) are selected in [ISP 12]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD94,COLUMNS(UNPRI_data!$A$6:A94)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD94,COLUMNS(UNPRI_data!$A$6:A94)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD95,COLUMNS(UNPRI_data!$A$6:A95)),\"\")","v":"ISP 13, Principle 2, pg 50"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD95,COLUMNS(UNPRI_data!$A$6:A95)),\"\")","v":"How is your stewardship policy primarily applied?\n  (A) It requires our organisation to take certain actions \n  (B) It describes default actions that can be overridden (e.g. by investment teams for certain portfolios)\n  (C) It creates permission for taking certain measures that are otherwise exceptional\n  (D) We have not developed a uniform approach to applying our stewardship policy"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD95,COLUMNS(UNPRI_data!$A$6:A95)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD95,COLUMNS(UNPRI_data!$A$6:A95)),\"\")","v":"[ISP 13] will be applicable for reporting if option \"(E) Approach to stewardship\" is selected in [ISP 1.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD95,COLUMNS(UNPRI_data!$A$6:A95)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD95,COLUMNS(UNPRI_data!$A$6:A95)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD96,COLUMNS(UNPRI_data!$A$6:A96)),\"\")","v":"ISP 14, Principle 2, pg 52"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD96,COLUMNS(UNPRI_data!$A$6:A96)),\"\")","v":"How does your organisation ensure that its stewardship policy is implemented by external service providers?  Please provide examples of the measures your organisation takes when selecting external providers, when designing engagement mandates and when monitoring the activities of external service providers.\n  (A) Measures taken when selecting external providers: ______ [Free text: large]\n  (B) Measures taken when designing engagement mandates for external providers: ______ [Free text: large]\n  (C) Measures taken to monitor external providers' alignment with our organisation's stewardship policy: ______ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD96,COLUMNS(UNPRI_data!$A$6:A96)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD96,COLUMNS(UNPRI_data!$A$6:A96)),\"\")","v":"[ISP 14] will be applicable for reporting if option \"(E) Approach to stewardship\" is selected in [ISP 1.1], "},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD96,COLUMNS(UNPRI_data!$A$6:A96)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD96,COLUMNS(UNPRI_data!$A$6:A96)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD97,COLUMNS(UNPRI_data!$A$6:A97)),\"\")","v":"ISP 15, Principle 2, pg 54"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD97,COLUMNS(UNPRI_data!$A$6:A97)),\"\")","v":"For the majority of assets within each asset class, which of the following best describes your primary stewardship objective? For each of (1) Listed equity, (2) Fixed income, (3) Private equity, (4) Real estate, (5) Infrastructure and (6) Hedge funds, select from:\n  (A) Maximise the risk–return profile of individual investments\n  (B) Maximise overall returns across the portfolio\n  (C) Maximise overall value to beneficiaries/clients\n  (D) Contribute to shaping specific sustainability outcomes (i.e. deliver impact)."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD97,COLUMNS(UNPRI_data!$A$6:A97)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD97,COLUMNS(UNPRI_data!$A$6:A97)),\"\")","v":"(various dependencies; earlier answers preselect options shown)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD97,COLUMNS(UNPRI_data!$A$6:A97)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD97,COLUMNS(UNPRI_data!$A$6:A97)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD98,COLUMNS(UNPRI_data!$A$6:A98)),\"\")","v":"ISP 16, Principle 2, pg 57"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD98,COLUMNS(UNPRI_data!$A$6:A98)),\"\")","v":"What key criteria does your organisation use to prioritise your engagement targets? For asset classes such as real estate, private equity and infrastructure, you may consider this as key criteria to prioritise actions taken on ESG factors for assets, portfolio companies and/or properties in your portfolio.\nFor each of (1) Listed equity, (2) Fixed income, (3) Private equity, (4) Real estate, (5) Infrastructure and (6) Hedge funds, select up to 3 options per asset class from the list:\n  (A) The size of our holdings in the entity or the size of the asset, portfolio company and/or property \n  (B) The materiality of ESG factors on financial and/or operational performance \n  (C) Specific ESG factors with systemic influence (e.g. climate or human rights)\n  (D) The ESG rating of the entity\n  (E) The adequacy of public disclosure on ESG factors/performance\n  (F) Specific ESG factors based on input from clients\n  (G) Specific ESG factors based on input from beneficiaries\n  (H) Other criteria to prioritise engagement targets, please specify: ____ [Free text: small]\n  (I) We do not prioritise our engagement targets"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD98,COLUMNS(UNPRI_data!$A$6:A98)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD98,COLUMNS(UNPRI_data!$A$6:A98)),\"\")","v":"Reference to other standards: OECD Responsible Business Conduct for Institutional Investors recommendations\n\n(various dependencies; earlier answers preselect options shown)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD98,COLUMNS(UNPRI_data!$A$6:A98)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD98,COLUMNS(UNPRI_data!$A$6:A98)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD99,COLUMNS(UNPRI_data!$A$6:A99)),\"\")","v":"ISP 17, Principle 2, pg 60"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD99,COLUMNS(UNPRI_data!$A$6:A99)),\"\")","v":"Please rank the methods that are most important for your organisation in achieving its stewardship objectives. Ranking options: 1-5 where 1 = most important, 5 = least important; or \"We do not use this method\".\n  (A) Internal resources (e.g. stewardship team, investment team, ESG team or staff)\n  (B) External investment managers, third-party operators and/or external property managers (if applicable)\n  (C) External paid services or initiatives other than investment managers, third-party operators and/or external property managers (paid beyond a membership fee)\t\n  (D) Informal or unstructured collaborations with peers \t\n  (E) Formal collaborative engagements (e.g. PRI-coordinated collaborative engagements, Climate Action 100+, the International Climate Initiative (iCI) or similar)\t\n"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD99,COLUMNS(UNPRI_data!$A$6:A99)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD99,COLUMNS(UNPRI_data!$A$6:A99)),\"\")","v":"[ISP 17] will be applicable for reporting if at least one of the following conditions is met:\n- Any of options (A-D) are selected in [OO 9 LE], \n- Any of options (A-D) are selected in [OO 9 FI], \n- Any of options (A-D) are selected for \"(1) Private equity\" in [OO 9 ALT], \n- Any of options (A-D) are selected for \"(2) Real Estate\" in [OO 9 ALT], \n- Any of options (A-D) are selected for \"(3) Infrastructure\" in [OO 9 ALT], \n- Any of options (A-D) are selected in [OO 9 HF]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD99,COLUMNS(UNPRI_data!$A$6:A99)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD99,COLUMNS(UNPRI_data!$A$6:A99)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD100,COLUMNS(UNPRI_data!$A$6:A100)),\"\")","v":"ISP 18, Principle 2, pg 62"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD100,COLUMNS(UNPRI_data!$A$6:A100)),\"\")","v":"Which of the following best describes your organisation's default position, or the position of the service providers/external managers acting on your behalf, with regards to collaborative stewardship efforts such as collaborative engagements?\n  (A) We recognise that stewardship suffers from a collective action problem, and, as a result, we actively prefer collaborative efforts\n  (B) We collaborate when our individual stewardship efforts have been unsuccessful or are likely to be unsuccessful, i.e. as an escalation tool\n  (C) We collaborate in situations where doing so would minimise resource cost to our organisation\n  (D) We do not have a default position but collaborate on a case-by-case basis\n  (E) We generally do not join collaborative stewardship efforts"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD100,COLUMNS(UNPRI_data!$A$6:A100)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD100,COLUMNS(UNPRI_data!$A$6:A100)),\"\")","v":"Reference to other standards: ICGN Global Stewardship Principles\n\n[ISP 18] will be applicable for reporting if at least one of the following conditions is met:\n- Any of options (A-D) are selected in [OO 9 LE], \n- Any of options (A-D) are selected in [OO 9 FI], \n- Any of options (A-D) are selected in [OO 9 HF]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD100,COLUMNS(UNPRI_data!$A$6:A100)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD100,COLUMNS(UNPRI_data!$A$6:A100)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD101,COLUMNS(UNPRI_data!$A$6:A101)),\"\")","v":"ISP 18.1, Principle 2, pg 64"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD101,COLUMNS(UNPRI_data!$A$6:A101)),\"\")","v":"Describe your position on collaborating for stewardship"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD101,COLUMNS(UNPRI_data!$A$6:A101)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD101,COLUMNS(UNPRI_data!$A$6:A101)),\"\")","v":"Reference to other standards: ICGN Global Stewardship Principles\n\n[ISP 18.1] will be applicable for reporting if any of options (A-E) are selected in [ISP 18]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD101,COLUMNS(UNPRI_data!$A$6:A101)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD101,COLUMNS(UNPRI_data!$A$6:A101)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD102,COLUMNS(UNPRI_data!$A$6:A102)),\"\")","v":"ISP 19, Principle 2, pg 65"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD102,COLUMNS(UNPRI_data!$A$6:A102)),\"\")","v":"Which of these measures did your organisation, or the service providers/external managers acting on your behalf, use most frequently when escalating initial stewardship approaches that were deemed unsuccessful?\nFor each of (1) Listed equity, (2) Fixed income and (3) Hedge funds, select up to three of: \n  (A) Collaboratively engaging the entity with other investors\n  (B) Filing/co-filing/submitting a shareholder resolution or proposal\n  (C) Publicly engaging the entity (e.g. open letter)\n  (D) Voting against the re-election of one or more board directors\n  (E) Voting against the chair of the board of directors\n  (F) Voting against the annual financial report\n  (G) Divesting or implementing an exit strategy\n  (H) We did not use any escalation measures during the reporting year. Please explain why: _______ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD102,COLUMNS(UNPRI_data!$A$6:A102)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD102,COLUMNS(UNPRI_data!$A$6:A102)),\"\")","v":"[ISP 19] will be applicable for reporting if at least one of the following conditions is met:\n- Any of options (A-D) are selected in [OO 9 LE], causing the listed equity column to display in [ISP 19],\n- Any of options (A-D) are selected in [OO 9 FI], causing the fixed income column to display in [ISP 19], \n- Any of options (A-D) are selected in [OO 9 HF], causing the hedge fund column to display in [ISP 19]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD102,COLUMNS(UNPRI_data!$A$6:A102)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD102,COLUMNS(UNPRI_data!$A$6:A102)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD103,COLUMNS(UNPRI_data!$A$6:A103)),\"\")","v":"ISP 20, Principle 2, pg 67"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD103,COLUMNS(UNPRI_data!$A$6:A103)),\"\")","v":"If initial stewardship approaches were deemed unsuccessful, which of the following measures are excluded from the potential escalation actions of your organisation or those of the service providers/external managers acting on your behalf?\nFor each of (1) Listed equity, (2) Fixed income and (3) Hedge funds, select all that apply:\n  (A) Collaboratively engaging the entity with other investors\n  (B) Filing/co-filing/submitting a shareholder resolution or proposal\n  (C) Publicly engaging the entity (e.g. open letter)\n  (D) Voting against the re-election of one or more board directors\n  (E) Voting against the chair of the board of directors\n  (F) Voting against the annual financial report\n  (G) Divesting or implementing an exit strategy\n  (H) We do not have any restrictions on the escalation measures we can use"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD103,COLUMNS(UNPRI_data!$A$6:A103)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD103,COLUMNS(UNPRI_data!$A$6:A103)),\"\")","v":"[ISP 20] will be applicable for reporting if at least one of the following conditions is met:\n- Any of options (A-D) are selected in [OO 9 LE], causing the listed equity column to display in [ISP 20],\n- Any of options (A-D) are selected in [OO 9 FI], causing the fixed income column to display in [ISP 20], \n- Any of options (A-D) are selected in [OO 9 HF], causing the hedge fund column to display in [ISP 20]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD103,COLUMNS(UNPRI_data!$A$6:A103)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD103,COLUMNS(UNPRI_data!$A$6:A103)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD104,COLUMNS(UNPRI_data!$A$6:A104)),\"\")","v":"ISP 21, Principle 2, pg 70"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD104,COLUMNS(UNPRI_data!$A$6:A104)),\"\")","v":"Describe how you coordinate stewardship across your organisation to ensure that stewardship progress and results feed into investment decision-making and vice versa."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD104,COLUMNS(UNPRI_data!$A$6:A104)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD104,COLUMNS(UNPRI_data!$A$6:A104)),\"\")","v":"Reference to other standards: OECD Responsible Business Conduct for Institutional Investors recommendations\n\n[ISP 21] will be applicable for reporting if at least one of the following conditions is met:\n- Any of options (A-D) are selected in [OO 9 LE], \n- Any of options (A-D) are selected in [OO 9 FI], \n- Any of options (A-D) are selected for \"(1) Private equity\" in [OO 9 ALT], \n- Any of options (A-D) are selected for \"(2) Real Estate\" in [OO 9 ALT], \n- Any of options (A-D) are selected for \"(3) Infrastructure\" in [OO 9 ALT], \n- Any of options (A-D) are selected in [OO 9 HF]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD104,COLUMNS(UNPRI_data!$A$6:A104)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD104,COLUMNS(UNPRI_data!$A$6:A104)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD105,COLUMNS(UNPRI_data!$A$6:A105)),\"\")","v":"ISP 22, Principle 2, pg 72"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD105,COLUMNS(UNPRI_data!$A$6:A105)),\"\")","v":"Describe stewardship activities that you participated in during the reporting year that led to desired changes in the entity you interacted with.\nInclude what ESG factor(s) you engaged on and whether your stewardship activities were primarily focused on managing ESG risks and opportunities or delivering sustainability outcomes\nFor each example, disclose: \n  (1) Engagement type \n    a) Internally (or service provider) led\n    b) Collaborative\n  (2) Primary goal of stewardship activity\n    a) Managing ESG risks/opportunities \n    b) Delivering sustainability outcomes \n    c) Both managing ESG risks and delivering outcomes\n  (3) The ESG factors you focused on in the stewardship activity\t\n  (4) Description of stewardship activity and the desired change(s) you achieved"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD105,COLUMNS(UNPRI_data!$A$6:A105)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD105,COLUMNS(UNPRI_data!$A$6:A105)),\"\")","v":"[ISP 22] will be applicable for reporting if at least one of the following conditions is met:\n- Any of options (A-D) are selected in [OO 9 LE], \n- Any of options (A-D) are selected in [OO 9 FI], \n- Any of options (A-D) are selected for \"(1) Private equity\" in [OO 9 ALT], \n- Any of options (A-D) are selected for \"(2) Real Estate\" in [OO 9 ALT], \n- Any of options (A-D) are selected for \"(3) Infrastructure\" in [OO 9 ALT], \n- Any of options (A-D) are selected in [OO 9 HF]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD105,COLUMNS(UNPRI_data!$A$6:A105)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD105,COLUMNS(UNPRI_data!$A$6:A105)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD106,COLUMNS(UNPRI_data!$A$6:A106)),\"\")","v":"ISP 23, Principle 2, pg 75"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD106,COLUMNS(UNPRI_data!$A$6:A106)),\"\")","v":"How does your organisation, or the external investment managers or service providers acting on your behalf, engage with policymakers for a more sustainable financial system?\n  (A) We engage with policymakers directly\n  (B) We provide financial support, are members of and/or are in another way affiliated with third-party organisations, including trade associations and non-profit organisations, that engage with policymakers\n  (C) We do not engage with policymakers directly or indirectly"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD106,COLUMNS(UNPRI_data!$A$6:A106)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD106,COLUMNS(UNPRI_data!$A$6:A106)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD106,COLUMNS(UNPRI_data!$A$6:A106)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD106,COLUMNS(UNPRI_data!$A$6:A106)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD107,COLUMNS(UNPRI_data!$A$6:A107)),\"\")","v":"ISP 23.1, Principle 2, pg 77"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD107,COLUMNS(UNPRI_data!$A$6:A107)),\"\")","v":"What methods do you, or the external investment managers or service providers acting on your behalf, use to engage with policymakers for a more sustainable financial system?\n  (A) We participate in \"sign-on\" letters on ESG policy topics. Describe: _____ \n  (B) We respond to policy consultations on ESG policy topics. Describe: _____ \n  (C) We provide technical input on ESG policy change. Describe: _____ \n  (D) We proactively engage financial regulators on financial regulatory topics regarding ESG integration, stewardship, disclosure or similar. Describe: ____ \n  (E) We proactively engage regulators and policymakers on other policy topics. Describe: _____ \n  (F) Other methods used to engage with policymakers. Describe: _____ "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD107,COLUMNS(UNPRI_data!$A$6:A107)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD107,COLUMNS(UNPRI_data!$A$6:A107)),\"\")","v":"Reference to other standards: ICGN Global Stewardship Principles\n\n[ISP 23.1] will be applicable for reporting if any of options (A-B) are selected in [ISP 23]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD107,COLUMNS(UNPRI_data!$A$6:A107)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD107,COLUMNS(UNPRI_data!$A$6:A107)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD108,COLUMNS(UNPRI_data!$A$6:A108)),\"\")","v":"ISP 23.2, Principle 2, pg 79"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD108,COLUMNS(UNPRI_data!$A$6:A108)),\"\")","v":"Do you have governance processes in place (e.g. board accountability and oversight, regular monitoring and review of relationships) that ensure your policy activities, including those through third parties, are aligned with your position on sustainable finance and your commitment to the 6 Principles of the PRI?\n  (A) Yes, we have governance processes in place to ensure that our policy activities are aligned with our position on sustainable finance and our commitment to the 6 Principles of the PRI\n  Describe your governance processes: __________ \n  (B) No, we do not have these governance processes in place \n  Please explain why not: __________ "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD108,COLUMNS(UNPRI_data!$A$6:A108)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD108,COLUMNS(UNPRI_data!$A$6:A108)),\"\")","v":"[ISP 23.2] will be applicable for reporting if any of options (A-B) are selected in [ISP 23]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD108,COLUMNS(UNPRI_data!$A$6:A108)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD108,COLUMNS(UNPRI_data!$A$6:A108)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD109,COLUMNS(UNPRI_data!$A$6:A109)),\"\")","v":"ISP 24, Principle 2, pg 81"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD109,COLUMNS(UNPRI_data!$A$6:A109)),\"\")","v":"Do you have policies in place that ensure that your political influence as an organisation is aligned with your position on sustainable finance and your commitment to the 6 Principles of the PRI?\n(A) Yes, we have a policy(ies) in place \nDescribe your policy(ies): _________ \n(B) No, we do not a policy(ies) in place\nPlease explain why not: __________ "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD109,COLUMNS(UNPRI_data!$A$6:A109)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD109,COLUMNS(UNPRI_data!$A$6:A109)),\"\")","v":"[ISP 24] will be applicable for reporting if any of options (A-B) are selected in [ISP 23]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD109,COLUMNS(UNPRI_data!$A$6:A109)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD109,COLUMNS(UNPRI_data!$A$6:A109)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD110,COLUMNS(UNPRI_data!$A$6:A110)),\"\")","v":"ISP 24.1, Principle 2, pg 83"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD110,COLUMNS(UNPRI_data!$A$6:A110)),\"\")","v":"Is your policy that ensures alignment between your political influence and your position on sustainable finance publicly disclosed?\n(A) Yes\nAdd link(s): ________\n(B) No, we do not publicly disclose this policy(ies)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD110,COLUMNS(UNPRI_data!$A$6:A110)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD110,COLUMNS(UNPRI_data!$A$6:A110)),\"\")","v":"[ISP 24.1] will be applicable for reporting if option \"(A) Yes, we have a policy/ies in place \" is selected in [ISP 24]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD110,COLUMNS(UNPRI_data!$A$6:A110)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD110,COLUMNS(UNPRI_data!$A$6:A110)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD111,COLUMNS(UNPRI_data!$A$6:A111)),\"\")","v":"ISP 25, Principle 2, pg 85"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD111,COLUMNS(UNPRI_data!$A$6:A111)),\"\")","v":"During the reporting year, did your organisation publicly disclose your policy engagement activities or those conducted on your behalf by external investment managers/service providers?\n  (A) We publicly disclosed details of our policy engagement activities\n  Add link(s): _______\n  (B) We publicly disclosed a list of our third-party memberships in or support for trade associations, think-tanks or similar that conduct policy engagement activities with our support or endorsement\n  Add link(s): ______\n  (C) No, we did not publicly disclose our policy engagements activities during the reporting year\n  Explain why: ______ \n  (D) Not applicable, we did not conduct policy engagement activities"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD111,COLUMNS(UNPRI_data!$A$6:A111)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD111,COLUMNS(UNPRI_data!$A$6:A111)),\"\")","v":"[ISP 25] will be applicable for reporting if any of options (A-B) are selected in [ISP 23]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD111,COLUMNS(UNPRI_data!$A$6:A111)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD111,COLUMNS(UNPRI_data!$A$6:A111)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD112,COLUMNS(UNPRI_data!$A$6:A112)),\"\")","v":"ISP 26, pg 87"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD112,COLUMNS(UNPRI_data!$A$6:A112)),\"\")","v":"Does your organisation publicly support the Paris Agreement?\n  (A) Yes, we publicly support the Paris Agreement \n  Add link(s) to webpage or other public document/text expressing support for the Paris Agreement: _______\n  (B) No, we currently do not publicly support the Paris Agreement"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD112,COLUMNS(UNPRI_data!$A$6:A112)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD112,COLUMNS(UNPRI_data!$A$6:A112)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD112,COLUMNS(UNPRI_data!$A$6:A112)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD112,COLUMNS(UNPRI_data!$A$6:A112)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD113,COLUMNS(UNPRI_data!$A$6:A113)),\"\")","v":"ISP 27, pg 89"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD113,COLUMNS(UNPRI_data!$A$6:A113)),\"\")","v":"Does your organisation publicly support the Task Force on Climate-Related Financial Disclosures (TCFD)?\n  (A) Yes, we publicly support the TCFD\n  Add link(s) to webpage or other public document/text expressing support for the TCFD: _______\n  (B) No, we currently do not publicly support the TCFD"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD113,COLUMNS(UNPRI_data!$A$6:A113)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD113,COLUMNS(UNPRI_data!$A$6:A113)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD113,COLUMNS(UNPRI_data!$A$6:A113)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD113,COLUMNS(UNPRI_data!$A$6:A113)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD114,COLUMNS(UNPRI_data!$A$6:A114)),\"\")","v":"ISP 28, pg 91"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD114,COLUMNS(UNPRI_data!$A$6:A114)),\"\")","v":"How does the board or the equivalent function exercise oversight over climate-related risks and opportunities?\n  (A) By establishing internal processes through which the board or the equivalent function are informed about climate-related risks and opportunities. Specify: ____ \n  (B) By articulating internal/external roles and responsibilities related to climate. Specify: ____ \n  (C) By engaging with beneficiaries to understand how their preferences are evolving with regard to climate change. Specify: ____ \n  (D) By incorporating climate change into investment beliefs and policies. Specify: ____ \n  (E) By monitoring progress on climate-related metrics and targets. Specify: ____ \n  (F) By defining the link between fiduciary duty and climate risks and opportunities. Specify: ____ \n  (G) Other measures to exercise oversight, please specify: ____ \n  (H) The board or the equivalent function does not exercise oversight over climate-related risks and opportunities"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD114,COLUMNS(UNPRI_data!$A$6:A114)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD114,COLUMNS(UNPRI_data!$A$6:A114)),\"\")","v":"TCFD Recommendations: Governance a)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD114,COLUMNS(UNPRI_data!$A$6:A114)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD114,COLUMNS(UNPRI_data!$A$6:A114)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD115,COLUMNS(UNPRI_data!$A$6:A115)),\"\")","v":"ISP 29, pg 93"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD115,COLUMNS(UNPRI_data!$A$6:A115)),\"\")","v":"What is the role of management in assessing and managing climate-related risks and opportunities?\n  (A) Management is responsible for identifying climate-related risks/opportunities and reporting them back to the board or the equivalent function. Specify: ____ \n  (B) Management implements the agreed-upon risk management measures. Specify: ____ \n  (C) Management monitors and reports on climate-related risks and opportunities. Specify: ____ \n  (D) Management ensures adequate resources, including staff, training and budget, are available to assess, implement and monitor climate-related risks/opportunities and measures. Specify: ____ \n  (E) Other roles management takes on to assess and manage climate-related risks/opportunities, please specify: ____ \n  (F) Our management does not have responsibility for assessing and managing climate-related risks and opportunities"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD115,COLUMNS(UNPRI_data!$A$6:A115)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD115,COLUMNS(UNPRI_data!$A$6:A115)),\"\")","v":"Reference to other standards: TCFD Recommendations: Governance b)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD115,COLUMNS(UNPRI_data!$A$6:A115)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD115,COLUMNS(UNPRI_data!$A$6:A115)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD116,COLUMNS(UNPRI_data!$A$6:A116)),\"\")","v":"ISP 30, pg 95"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD116,COLUMNS(UNPRI_data!$A$6:A116)),\"\")","v":"Which climate-related risks and opportunities has your organisation identified within its investment time horizon(s)?\n  (A) Specific financial risks in different asset classes. Specify: ____ \n  (B) Specific sectors and/or assets that are at risk of being stranded. Specify: ____ \n  (C) Assets with exposure to direct physical climate risk. Specify: ____ \n  (D) Assets with exposure to indirect physical climate risk. Specify: ____\n  (E) Specific sectors and/or assets that are likely to benefit under a range of climate scenarios. Specify: ____ \n  (F) Specific sectors and/or assets that contribute significantly to achieving our climate goals. Specify: ____ \n  (G) Other climate-related risks and opportunities identified, please specify: ____ \n  (H) We have not identified specific climate-related risks and opportunities within our organisation's investment time horizon"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD116,COLUMNS(UNPRI_data!$A$6:A116)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD116,COLUMNS(UNPRI_data!$A$6:A116)),\"\")","v":"Reference to other standards: TCFD Recommendations: Strategy a)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD116,COLUMNS(UNPRI_data!$A$6:A116)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD116,COLUMNS(UNPRI_data!$A$6:A116)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD117,COLUMNS(UNPRI_data!$A$6:A117)),\"\")","v":"ISP 30.1, pg 97"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD117,COLUMNS(UNPRI_data!$A$6:A117)),\"\")","v":"For each of the identified climate-related risks and opportunities, indicate within which investment time-horizon they were identified. Select from: \n(1) 3–5 months, (2) 6 months to 2 years, (3) 2–4 years, (4) 5–10 years, (5) 11–20 years, (6) 21–30 years and (7) >30 years, for each of the following:\n  (A) Specific financial risks in different asset classes [as specified]\n  (B) Specific sectors and/or assets that are at risk of being stranded [as specified]\n  (C) Assets with exposure to direct physical climate risk [as specified]\n  (D) Assets with exposure to indirect physical climate risk [as specified]\n  (E) Specific sectors and/or assets that are likely to benefit under a range of climate scenarios [as specified]\n  (F) Specific sectors and/or assets that contribute significantly to achieving our climate goals [as specified]\n  (G) Other climate-related risks and opportunities identified [as specified]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD117,COLUMNS(UNPRI_data!$A$6:A117)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD117,COLUMNS(UNPRI_data!$A$6:A117)),\"\")","v":"Reference to other standards: TCFD Recommendations: Strategy a)\n[ISP 30.1] will be applicable for reporting if any of options (A-G) are selected in [ISP 30], and the selected options will prefill into [ISP 30.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD117,COLUMNS(UNPRI_data!$A$6:A117)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD117,COLUMNS(UNPRI_data!$A$6:A117)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD118,COLUMNS(UNPRI_data!$A$6:A118)),\"\")","v":"ISP 31, pg 100"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD118,COLUMNS(UNPRI_data!$A$6:A118)),\"\")","v":"Which climate-related risks and opportunities has your organisation identified beyond its investment time horizon(s)?\n  (A) Specific financial risks in different asset classes. Specify: ____\n  (B) Specific sectors and/or assets that are at risk of being stranded. Specify: ____\n  (C) Assets with exposure to direct physical climate risk. Specify: ____ \n  (D) Assets with exposure to indirect physical climate risk. Specify: ____\n  (E) Specific sectors and/or assets that are likely to benefit under a range of climate scenarios. Specify: ____ \n  (F) Specific sectors and/or assets that contribute significantly to achieving our climate goals. Specify: ____\n  (G) Other climate-related risks and opportunities identified, please specify: ____ \n  (H) We have not identified specific climate-related risks and opportunities beyond our organisation's investment time horizon"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD118,COLUMNS(UNPRI_data!$A$6:A118)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD118,COLUMNS(UNPRI_data!$A$6:A118)),\"\")","v":"Reference to other standards: TCFD Recommendations: Strategy a)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD118,COLUMNS(UNPRI_data!$A$6:A118)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD118,COLUMNS(UNPRI_data!$A$6:A118)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD119,COLUMNS(UNPRI_data!$A$6:A119)),\"\")","v":"ISP 32, pg 102"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD119,COLUMNS(UNPRI_data!$A$6:A119)),\"\")","v":"Describe the impact of climate-related risks and opportunities on your organization's investment strategy, products (where relevant) and financial planning."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD119,COLUMNS(UNPRI_data!$A$6:A119)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD119,COLUMNS(UNPRI_data!$A$6:A119)),\"\")","v":"Reference to other standards: TCFD Recommendations: Strategy b)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD119,COLUMNS(UNPRI_data!$A$6:A119)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD119,COLUMNS(UNPRI_data!$A$6:A119)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD120,COLUMNS(UNPRI_data!$A$6:A120)),\"\")","v":"ISP 33, pg 104"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD120,COLUMNS(UNPRI_data!$A$6:A120)),\"\")","v":"Does your organisation use scenario analysis to assess climate-related investment risks and opportunities? Select the range of scenarios used.\n  (A) An orderly transition to a 2°C or lower scenario\n  (B) An abrupt transition consistent with the Inevitable Policy Response\n  (C) A failure to transition, based on a 4°C or higher scenario\n  (D) Other climate scenario, please specify: ____ [Free text: medium]\n  (E) We do not use scenario analysis to assess climate-related investment risks and opportunities"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD120,COLUMNS(UNPRI_data!$A$6:A120)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD120,COLUMNS(UNPRI_data!$A$6:A120)),\"\")","v":"TCFD Recommendations: Strategy c)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD120,COLUMNS(UNPRI_data!$A$6:A120)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD120,COLUMNS(UNPRI_data!$A$6:A120)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD121,COLUMNS(UNPRI_data!$A$6:A121)),\"\")","v":"ISP 33.1, pg 106"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD121,COLUMNS(UNPRI_data!$A$6:A121)),\"\")","v":"Describe how climate scenario analysis is used to test the resilience of your organisation's investment strategy and inform investments in specific asset classes.\n  (A) An orderly transition to a 2°C or lower scenario\n  Description of how this climate scenario is used to test resilience and inform investments: _______ \n  (B) An abrupt transition consistent with the Inevitable Policy Response\n  Description of how this climate scenario is used to test resilience and inform investments: _______ \n  (C) A failure to transition, based on a 4°C or higher scenario\n  Description of how this climate scenario is used to test resilience and inform investments: _______ \n  (D) Other climate scenario\n  Specify and describe how this climate scenario is used to test resilience and inform investments: _______"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD121,COLUMNS(UNPRI_data!$A$6:A121)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD121,COLUMNS(UNPRI_data!$A$6:A121)),\"\")","v":"Reference to other standards: TCFD Recommendations: Strategy c)\nDependent on\t[ISP 33.1] will be applicable for reporting if any of options (A-D) are selected in [ISP 33], and the selected options will prefill into [ISP 33.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD121,COLUMNS(UNPRI_data!$A$6:A121)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD121,COLUMNS(UNPRI_data!$A$6:A121)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD122,COLUMNS(UNPRI_data!$A$6:A122)),\"\")","v":"ISP 34, pg 108"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD122,COLUMNS(UNPRI_data!$A$6:A122)),\"\")","v":"Which risk management processes do you have in place to identify and assess climate-related risks?\n  (A) Internal carbon pricing. Describe: ____\n  (B) Hot spot analysis. Describe: ____ \n  (C) Sensitivity analysis. Describe: ____ \n  (D) TCFD reporting requirements on external investment managers where we have externally managed assets. Describe: ____ \n  (E) TCFD reporting requirements on companies. Describe: ____ \n  (F) Other risk management processes in place, please describe: ____ \n  (G) We do not have any risk management processes in place to identify and assess climate-related risks"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD122,COLUMNS(UNPRI_data!$A$6:A122)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD122,COLUMNS(UNPRI_data!$A$6:A122)),\"\")","v":"Reference to other standards: TCFD Recommendations: Risk management a)\n\n[ISP 34] will be applicable for reporting if any of options (A-G) are selected in [ISP 30]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD122,COLUMNS(UNPRI_data!$A$6:A122)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD122,COLUMNS(UNPRI_data!$A$6:A122)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD123,COLUMNS(UNPRI_data!$A$6:A123)),\"\")","v":"ISP 35, pg 110"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD123,COLUMNS(UNPRI_data!$A$6:A123)),\"\")","v":"In which investment processes do you track and manage climate-related risks?\n  (A) In our engagements with investee entities and/or in engagements conducted on our behalf by service providers and/or external managers. Describe: ____ \n  (B) In (proxy) voting conducted by us and/or on our behalf by service providers and/or external managers. Describe: ____ \n  (C) In our external investment manager selection process. Describe: ____ \n  (D) In our external investment manager monitoring process. Describe: ____ \n  (E) In the asset class benchmark selection process. Describe: ____ \n  (F) In our financial analysis process. Describe: ____ \n  (G) Other investment process(es), please describe: ____ \n  (H) We are not tracking and managing climate-related risks in specific investment processes"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD123,COLUMNS(UNPRI_data!$A$6:A123)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD123,COLUMNS(UNPRI_data!$A$6:A123)),\"\")","v":"Reference to other standards: TCFD Recommendations: Risk management b)\n\n[ISP 35] will be applicable for reporting if any of options (A-G) are selected in [ISP 30]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD123,COLUMNS(UNPRI_data!$A$6:A123)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD123,COLUMNS(UNPRI_data!$A$6:A123)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD124,COLUMNS(UNPRI_data!$A$6:A124)),\"\")","v":"ISP 36, pg 112"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD124,COLUMNS(UNPRI_data!$A$6:A124)),\"\")","v":"How are the processes for identifying, assessing and managing climate-related risks incorporated into your organisation's overall risk management?\n  (A) The risk committee or the equivalent function is formally responsible for identifying, assessing and managing climate risks. Describe: ____ \n  (B) Climate risks are incorporated into traditional risks (e.g. credit risk, market risk, liquidity risk or operational risk). Describe: ____ \n  (C) Climate risks are prioritised based on their relative materiality, as defined by our organisation's materiality analysis. Describe: ____ \n  (D) Executive remuneration is linked to climate-related KPIs. Describe: ____ \n  (E) Management remuneration is linked to climate-related KPIs. Describe: ____ \n  (F) Climate risks are included in the enterprise risk management system. Describe: ____ \n  (G) Other methods for incorporating climate risks into overall risk management, please describe: ____ \n  (H) Processes for identifying, assessing and managing climate-related risks are not integrated into our overall risk management"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD124,COLUMNS(UNPRI_data!$A$6:A124)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD124,COLUMNS(UNPRI_data!$A$6:A124)),\"\")","v":"Reference to other standards: TCFD Recommendations: Risk management c)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD124,COLUMNS(UNPRI_data!$A$6:A124)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD124,COLUMNS(UNPRI_data!$A$6:A124)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD125,COLUMNS(UNPRI_data!$A$6:A125)),\"\")","v":"ISP 37, pg 114"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD125,COLUMNS(UNPRI_data!$A$6:A125)),\"\")","v":"Have you set any organisation-wide targets on climate change?\n  (A) Reducing carbon intensity of portfolios\n  (B) Reducing exposure to assets with significant climate transition risks \n  (C) Investing in low-carbon, energy-efficient climate adaptation opportunities in different asset classes\n  (D) Aligning entire group-wide portfolio with net zero\n  (E) Other target, please specify: ____ [Free text: small]\n  (F) No, we have not set any climate-related targets"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD125,COLUMNS(UNPRI_data!$A$6:A125)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD125,COLUMNS(UNPRI_data!$A$6:A125)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD125,COLUMNS(UNPRI_data!$A$6:A125)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD125,COLUMNS(UNPRI_data!$A$6:A125)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD126,COLUMNS(UNPRI_data!$A$6:A126)),\"\")","v":"ISP 37.1, pg 116"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD126,COLUMNS(UNPRI_data!$A$6:A126)),\"\")","v":"Provide more details about your climate change target(s). For each of the following, (A) Reducing carbon intensity of portfolios, (B) Reducing exposure to assets with significant climate transition risks, (C) Investing in low-carbon, energy-efficient climate adaptation opportunities in different asset classes, (D) Aligning entire group-wide portfolio with net zero and (E) Other target [as specified], provide the following information: \nAbsolute- or intensity-based\nThe timeframe over which the target applies\t\nBaseline year\t\nBaseline amount\t\nTarget date\t\nTarget value/amount\t\nInterim targets or KPIs used to assess progress against the target\t\nOther details"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD126,COLUMNS(UNPRI_data!$A$6:A126)),\"\")","v":"Carbon emissions relating to carbon targets:\nBaseline amount\t\nTarget value/amount\t\nInterim targets/KPIs"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD126,COLUMNS(UNPRI_data!$A$6:A126)),\"\")","v":"[ISP 37.1] will be applicable for reporting if any of options (A-E) are selected in [ISP 37], and any free-text description in option (E) of [ISP 37] will be prefilled into [ISP 37.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD126,COLUMNS(UNPRI_data!$A$6:A126)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD126,COLUMNS(UNPRI_data!$A$6:A126)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD127,COLUMNS(UNPRI_data!$A$6:A127)),\"\")","v":"ISP 38, pg 119"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD127,COLUMNS(UNPRI_data!$A$6:A127)),\"\")","v":"What climate-related metric(s) has your organisation identified for transition risk monitoring and management?\n  (A) Total carbon emissions\n  (B) Carbon footprint\n  (C) Carbon intensity\n  (D) Weighted average carbon intensity\n  (E) Implied temperature warming \n  (F) Percentage of assets aligned with the EU Taxonomy (or similar taxonomy)\n  (G) Avoided emissions metrics (real assets)\n  (H) Other metrics, please specify: ____ \n  (I) No, we have not identified any climate-related metrics for transition risk monitoring"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD127,COLUMNS(UNPRI_data!$A$6:A127)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD127,COLUMNS(UNPRI_data!$A$6:A127)),\"\")","v":"Reference to other standards\tTCFD Recommendations: Metrics and targets a)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD127,COLUMNS(UNPRI_data!$A$6:A127)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD127,COLUMNS(UNPRI_data!$A$6:A127)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD128,COLUMNS(UNPRI_data!$A$6:A128)),\"\")","v":"ISP 38.1, pg 121"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD128,COLUMNS(UNPRI_data!$A$6:A128)),\"\")","v":"Provide details about the metric(s) you have identified for transition risk monitoring and management. For each of:\n  (A) Total carbon emissions\n  (B) Carbon footprint\n  (C) Carbon intensity\n  (D) Weighted average carbon intensity,\n  E) Implied temperature warming\n  (F) Percentage of assets aligned with the EU Taxonomy (or similar taxonomy),\n  (G) Avoided emissions metrics (real assets) \n  (H) Other metrics [as specified], disclose: Coverage of AUM (for all of our assets/for the majority of our assets/for a minority of our assets), Purpose, Metric unit, Methodology and Value of metric."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD128,COLUMNS(UNPRI_data!$A$6:A128)),\"\")","v":"For each metric for transition risk monitoring and management, provide coverage of AUM (only need to state as: for all of our assets/for the majority of our assets/for a minority of our assets); unit of measurement used for this metric (e.g. USD per tonne of carbon dioxide equivalent); how this metric has trended, detailing any changes that have occurred over time; and the metric's value to be tracked, for instance, CO2-eq tonnes per USD, CO2-eq tonnes, implied temperature values etc."},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD128,COLUMNS(UNPRI_data!$A$6:A128)),\"\")","v":"Reference to other standards: TCFD Recommendations: Metrics and targets a)\nUK Climate Financial Risk Forum Disclosure report\n[ISP 38.1] will be applicable for reporting if any of options (A-H) are selected in [ISP 38], and the selected options, including any free-text descriptions, will prefill into [38.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD128,COLUMNS(UNPRI_data!$A$6:A128)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD128,COLUMNS(UNPRI_data!$A$6:A128)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD129,COLUMNS(UNPRI_data!$A$6:A129)),\"\")","v":"ISP 39, pg 124"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD129,COLUMNS(UNPRI_data!$A$6:A129)),\"\")","v":"What climate-related metric(s) has your organisation identified for physical risk monitoring and management?\n  (A) Weather-related operational losses for real assets or the insurance business unit \n  (B) Proportion of our property, infrastructure or other alternative asset portfolios in an area subject to flooding, heat stress or water stress\n  (C) Other metrics, please specify: ____ \n  (D) Other metrics, please specify: ____ \n  (E) We have not identified any metrics for physical risk monitoring"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD129,COLUMNS(UNPRI_data!$A$6:A129)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD129,COLUMNS(UNPRI_data!$A$6:A129)),\"\")","v":"Reference to other standards: TCFD Recommendations: Metrics and targets a)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD129,COLUMNS(UNPRI_data!$A$6:A129)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD129,COLUMNS(UNPRI_data!$A$6:A129)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD130,COLUMNS(UNPRI_data!$A$6:A130)),\"\")","v":"ISP 39.1, pg 126"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD130,COLUMNS(UNPRI_data!$A$6:A130)),\"\")","v":"Provide details about the metric(s) you have identified for physical risk monitoring and management. For each of:\n  (A) Weather-related operational losses for real assets or the insurance business unit\n  (B) Proportion of our property, infrastructure or other alternative asset portfolios in an area subject to flooding, heat stress or water stress\n  (C) Other metrics [as specified], disclose: Coverage of AUM (for all of our assets/for the majority of our assets/for a minority of our assets), Purpose, Metric unit, Methodology and Value of metric."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD130,COLUMNS(UNPRI_data!$A$6:A130)),\"\")","v":"For each metric for physical risk monitoring and management, provide coverage of AUM (only need to state as: for all of our assets/for the majority of our assets/for a minority of our assets); unit of measurement used for this metric (e.g. USD per tonne of carbon dioxide equivalent); how this metric has trended, detailing any changes that have occurred over time; and the metric's value to be tracked, for instance, CO2-eq tonnes per USD, CO2-eq tonnes, implied temperature values etc."},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD130,COLUMNS(UNPRI_data!$A$6:A130)),\"\")","v":"Reference to other standards: TCFD Recommendations: Metrics and targets a)\nUK Climate Financial Risk Forum Disclosure report\n\n[ISP 39.1] will be applicable for reporting if any of options (A-D) are selected in [ISP 39], and the selected options, including any free-text descriptions, will prefill into [39.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD130,COLUMNS(UNPRI_data!$A$6:A130)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD130,COLUMNS(UNPRI_data!$A$6:A130)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD131,COLUMNS(UNPRI_data!$A$6:A131)),\"\")","v":"ISP 40, Principle 1& 2, pg 128"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD131,COLUMNS(UNPRI_data!$A$6:A131)),\"\")","v":"Where is your approach to sustainability outcomes set out? Your policy/guideline may be a standalone document or part of a wider responsible investment policy.\n  (A) Our approach to sustainability outcomes is set out in our responsible investment policy\n  (B) Our approach to sustainability outcomes is set out in our exclusion policy\n  (C) Our approach to sustainability outcomes is set out in our stewardship policy\n  (D) Our approach to sustainability outcomes is set out in asset class–specific investment guidelines\n  E) Our approach to sustainability outcomes is set out in separate guidelines on specific outcomes (e.g. the SDGs, climate or human rights)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD131,COLUMNS(UNPRI_data!$A$6:A131)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD131,COLUMNS(UNPRI_data!$A$6:A131)),\"\")","v":"[ISP 40] will be applicable for reporting if option \"(F) Approach to sustainability outcomes\" is selected in [ISP 1.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD131,COLUMNS(UNPRI_data!$A$6:A131)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD131,COLUMNS(UNPRI_data!$A$6:A131)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD132,COLUMNS(UNPRI_data!$A$6:A132)),\"\")","v":"ISP 41, Principle 1& 2, pg 130"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD132,COLUMNS(UNPRI_data!$A$6:A132)),\"\")","v":"Which global or regionally recognised frameworks do your policies and guidelines on sustainability outcomes refer to?\n  (A) The SDG goals and targets\n  (B) The Paris Agreement\n  (C) The UN Guiding Principles on Business and Human Rights \n  (D) The OECD Guidelines for Multinational Enterprises, including guidance on Responsible Business Conduct for Institutional Investors\n  (E) Other frameworks, please specify: ____ \n  (F) Other frameworks, please specify: ____ "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD132,COLUMNS(UNPRI_data!$A$6:A132)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD132,COLUMNS(UNPRI_data!$A$6:A132)),\"\")","v":"[ISP 41] will be applicable for reporting if option \"(F) Approach to sustainability outcomes \" is selected in [ISP 1.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD132,COLUMNS(UNPRI_data!$A$6:A132)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD132,COLUMNS(UNPRI_data!$A$6:A132)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD133,COLUMNS(UNPRI_data!$A$6:A133)),\"\")","v":"ISP 42, Principle 1& 2, pg 132"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD133,COLUMNS(UNPRI_data!$A$6:A133)),\"\")","v":"What are the main reasons that your organisation has established policies or guidelines on sustainability outcomes? Select a maximum of three options.\n  (A) Because we understand which potential financial risks and opportunities are likely to exist in (and during the transition to) an SDG-aligned world\n  (B) Because we see it as a way to identify opportunities, such as through changes to business models, across supply chains and through new and expanded products and services\n  (C) Because we want to prepare for and respond to legal and regulatory developments, including those that may lead to stranded assets\n  (D) Because we want to protect our reputation and licence-to-operate (i.e. the trust of beneficiaries, clients and other stakeholders), particularly in the event of negative sustainability outcomes from investments \n  (E) Because we want to meet institutional commitments on global goals (including those based on client or beneficiaries' preferences), and communicate on progress towards meeting those objectives\n  (F) Because we consider materiality over longer time horizons to include transition risks, tail risks, financial system risks and similar \n  (G) Because we want to minimise negative sustainability outcomes and increase positive sustainability outcomes of investments"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD133,COLUMNS(UNPRI_data!$A$6:A133)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD133,COLUMNS(UNPRI_data!$A$6:A133)),\"\")","v":"[ISP 42] will be applicable for reporting if option \"(F) Approach to sustainability outcomes\" is selected in [ISP 1.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD133,COLUMNS(UNPRI_data!$A$6:A133)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD133,COLUMNS(UNPRI_data!$A$6:A133)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD134,COLUMNS(UNPRI_data!$A$6:A134)),\"\")","v":"ISP 43, Principle 1, pg 134"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD134,COLUMNS(UNPRI_data!$A$6:A134)),\"\")","v":"Has your organisation identified the intended and unintended sustainability outcomes from any of its activities?\n  (A) No, we have not identified the sustainability outcomes from our activities\n  (B) Yes, we have identified one or more sustainability outcomes from some or all of our activities"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD134,COLUMNS(UNPRI_data!$A$6:A134)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD134,COLUMNS(UNPRI_data!$A$6:A134)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD134,COLUMNS(UNPRI_data!$A$6:A134)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD134,COLUMNS(UNPRI_data!$A$6:A134)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD135,COLUMNS(UNPRI_data!$A$6:A135)),\"\")","v":"ISP 43.1, Principle 3 & 6, pg 136"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD135,COLUMNS(UNPRI_data!$A$6:A135)),\"\")","v":"If you have not identified the intended and unintended sustainability outcomes for any of your activities, please explain why."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD135,COLUMNS(UNPRI_data!$A$6:A135)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD135,COLUMNS(UNPRI_data!$A$6:A135)),\"\")","v":"[ISP 43.1] will be applicable for reporting if option \"(A) No, we have not identified the sustainability outcomes from our activities\" is selected in [ISP 43]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD135,COLUMNS(UNPRI_data!$A$6:A135)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD135,COLUMNS(UNPRI_data!$A$6:A135)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD136,COLUMNS(UNPRI_data!$A$6:A136)),\"\")","v":"ISP 44, Principle 1, pg 137"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD136,COLUMNS(UNPRI_data!$A$6:A136)),\"\")","v":"What frameworks/tools did your organisation use to identify the sustainability outcomes from its activities?\n  (A) The UN Sustainable Development Goals (SDGs) and targets\n  (B) The Paris Agreement\n  (C) The UN Guiding Principles on Business and Human Rights (UNGPs)\n  (D) The OECD Guidelines for Multinational Enterprises, including guidance on Responsible Business Conduct for Institutional Investors\n  (E) The EU Taxonomy \n  (F) Other taxonomies (e.g. similar to the EU Taxonomy) , please specify: ____ \n  (G) Other framework/tool, please specify: ____\n"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD136,COLUMNS(UNPRI_data!$A$6:A136)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD136,COLUMNS(UNPRI_data!$A$6:A136)),\"\")","v":"[ISP 44] will be applicable for reporting if option \"(B) Yes, we have identified one or more sustainability outcomes from some or all of our activities\" is selected in [ISP 43]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD136,COLUMNS(UNPRI_data!$A$6:A136)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD136,COLUMNS(UNPRI_data!$A$6:A136)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD137,COLUMNS(UNPRI_data!$A$6:A137)),\"\")","v":"ISP 44.1, Principle 1, pg 139"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD137,COLUMNS(UNPRI_data!$A$6:A137)),\"\")","v":"At what level(s) did your organisation identify the sustainability outcomes from its activities?\n  (A) At the asset level\n  (B) At the economic activity level\n  (C) At the company level\n  (D) At the sector level\n  (E) At the country/region level\n  (F) At the global level\n  (G) Other level(s), please specify: ____ [Free text: small]\n  (H) We do not track at what level(s) our sustainability outcomes were identified"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD137,COLUMNS(UNPRI_data!$A$6:A137)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD137,COLUMNS(UNPRI_data!$A$6:A137)),\"\")","v":"[ISP 44.1] will be applicable for reporting if any of the options (A-I) are selected in [ISP 44]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD137,COLUMNS(UNPRI_data!$A$6:A137)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD137,COLUMNS(UNPRI_data!$A$6:A137)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD138,COLUMNS(UNPRI_data!$A$6:A138)),\"\")","v":"ISP 45, Principle 1, pg 141"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD138,COLUMNS(UNPRI_data!$A$6:A138)),\"\")","v":"How has your organisation determined your most important sustainability outcome objectives?\nWe carried out a comprehensive analysis to determine our most important sustainability outcome objectives by:\n  (A) Identifying sustainability outcomes that are closely linked to our core investment activities\n  (B) Consulting with key clients and/or beneficiaries to align with their priorities\n  (C) Assessing the potential severity (e.g. probability and amplitude) of specific negative outcomes over different timeframes\n  (D) Focusing on the potential for systemic impacts (e.g. due to high level of interconnectedness with other global challenges)\n  (E) Evaluating the potential for certain outcome objectives to act as a catalyst/enabler to achieve a broad range of goals (e.g. gender or education)\n  (F) Analysing the input from different stakeholders (e.g. affected communities, civil society or similar)\n  (G) Understanding the geographical relevance of specific sustainability outcome objectives\n  (H) Other method, please specify: ____ \n  (I) We have not yet determined our most important or salient sustainability outcome objectives"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD138,COLUMNS(UNPRI_data!$A$6:A138)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD138,COLUMNS(UNPRI_data!$A$6:A138)),\"\")","v":"[ISP 45] will be applicable for reporting if option \"(B) Yes, we have identified one or more sustainability outcomes from some or all of our activities\" is selected in [ISP 43]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD138,COLUMNS(UNPRI_data!$A$6:A138)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD138,COLUMNS(UNPRI_data!$A$6:A138)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD139,COLUMNS(UNPRI_data!$A$6:A139)),\"\")","v":"ISP 46, Principle 6, pg 143"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD139,COLUMNS(UNPRI_data!$A$6:A139)),\"\")","v":"For the majority of your ESG/sustainability marketed funds or products, and/or your ESG/RI certified or labelled assets, what information about your ESG approach do you (or the external investment managers/service providers acting on your behalf) include in material shared with clients, beneficiaries and/or the public? The material may be marketing material, information targeted towards existing or prospective clients or information for beneficiaries.\n  (A) A commitment to responsible investment (e.g. that we are a UN PRI signatory)\n  (B) Industry-specific and asset class–specific standards that we align with (e.g. TCFD, or GRESB for property and infrastructure)\n  (C) Our responsible investment policy (at minimum a summary of our high-level approach)\n  (D) A description of our investment process and how ESG is considered \n  (E) ESG objectives of individual funds\n  (F) Information about the ESG benchmark(s) that we use to measure fund performance \n  (G) Our stewardship approach\n  (H) A description of the ESG criteria applied (e.g. sectors, products, activities, ratings and similar)\n  (I) The thresholds for the ESG criteria applied in our investment decisions or universe construction\n  (J) A list of our main investments and holdings\n  (K) ESG case study/example from existing fund(s)\n  (L) We do not include our approach to ESG in material shared with clients/beneficiaries/the public for the majority of our ESG/sustainability marketed funds or products, and/or our ESG/RI certified or labelled assets"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD139,COLUMNS(UNPRI_data!$A$6:A139)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD139,COLUMNS(UNPRI_data!$A$6:A139)),\"\")","v":"[ISP 46] will be applicable for reporting if >0% is reported for any asset class in [OO 16]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD139,COLUMNS(UNPRI_data!$A$6:A139)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD139,COLUMNS(UNPRI_data!$A$6:A139)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD140,COLUMNS(UNPRI_data!$A$6:A140)),\"\")","v":"ISP 47, Principle 6, pg 145"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD140,COLUMNS(UNPRI_data!$A$6:A140)),\"\")","v":"For the majority of your ESG/sustainability marketed funds or products, and/or your ESG/RI certified or labelled assets that are passive listed equity and/or passive fixed income, how do you communicate changes in their ESG benchmark selection and construction?\n  (A) We disclose details that would allow external parties to replicate or test the ESG index or benchmark\n  (B) We disclose the main sources of ESG data, broad ESG assumptions and how this is used to develop ESG passive portfolios \n  (C) We disclose a full list of all changes to methodologies\n  (D) We disclose any changes that we deem significant to the methodology \n  (E) We do not communicate changes to methodologies for the majority of our sustainable funds or ESG products that use ESG indices/benchmarks"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD140,COLUMNS(UNPRI_data!$A$6:A140)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD140,COLUMNS(UNPRI_data!$A$6:A140)),\"\")","v":"[ISP 47] will be applicable for reporting to Investment Manager signatories who have reported >0% for \"(A) Listed Equity - Passive\" AND/OR for \"(C) Fixed Income - Passive\" in [OO 16]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD140,COLUMNS(UNPRI_data!$A$6:A140)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD140,COLUMNS(UNPRI_data!$A$6:A140)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD141,COLUMNS(UNPRI_data!$A$6:A141)),\"\")","v":"ISP 48, Principle 6, pg 147"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD141,COLUMNS(UNPRI_data!$A$6:A141)),\"\")","v":"What ESG information is included in your client reporting for the majority of your ESG/sustainability marketed funds or products, and/or your ESG/RI certified or labelled assets?\n  (A) Qualitative analysis, descriptive examples or case studies \n  (B) Quantitative analysis or key performance indicators (KPIs) related to ESG performance \n  (C) Progress on our sustainability outcome objectives \n  (D) Stewardship results \n  (E) Information on ESG incidents where applicable \n  (F) Analysis of ESG contribution to portfolio financial performance \n  (G) We do not include ESG information in client reporting for the majority of our sustainable funds or ESG products"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD141,COLUMNS(UNPRI_data!$A$6:A141)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD141,COLUMNS(UNPRI_data!$A$6:A141)),\"\")","v":"[ISP 48] will be applicable for reporting to Investment Manager signatories who have reported >0% for any asset class in [OO 16]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD141,COLUMNS(UNPRI_data!$A$6:A141)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD141,COLUMNS(UNPRI_data!$A$6:A141)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD142,COLUMNS(UNPRI_data!$A$6:A142)),\"\")","v":"ISP 49, Principle 6, pg 149"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD142,COLUMNS(UNPRI_data!$A$6:A142)),\"\")","v":"For the majority of your total assets under management, what information about your ESG approach do you (or the external managers/service providers acting on your behalf) include in material shared with clients, beneficiaries and/or the public? The material may be marketing material, information targeted towards existing or prospective clients or information for beneficiaries.\n  (A) A commitment to responsible investment (e.g. that we are a PRI signatory)\n  (B) Industry-specific and asset class–specific standards that we align with (e.g. TCFD, or GRESB for property and infrastructure)\n  (C) Our responsible investment policy (at minimum a summary of our high-level approach)\n  (D) A description of our investment process and how ESG is considered \n  (E) ESG objectives of individual funds\n  (F) Information about the ESG benchmark(s) that we use to measure fund performance \n  (G) Our stewardship approach\n  (H) A description of the ESG criteria applied (e.g. sectors, products, activities, ratings and similar)\n  (I) The thresholds for the ESG criteria applied in our investment decisions or universe construction\n  (J) A list of our main investments and holdings\n  (K) ESG case study/example from existing fund(s)\n  (L) We do not include our approach to ESG in material shared with clients/beneficiaries/the public for the majority of our assets under management"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD142,COLUMNS(UNPRI_data!$A$6:A142)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD142,COLUMNS(UNPRI_data!$A$6:A142)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD142,COLUMNS(UNPRI_data!$A$6:A142)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD142,COLUMNS(UNPRI_data!$A$6:A142)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD143,COLUMNS(UNPRI_data!$A$6:A143)),\"\")","v":"ISP 50, Principle 6, pg 151"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD143,COLUMNS(UNPRI_data!$A$6:A143)),\"\")","v":"What ESG information is included in your client reporting for the majority of your assets under management?\n  (A) Qualitative ESG analysis, descriptive examples or case studies \n  (B) Quantitative analysis or key performance indicators (KPIs) related to ESG performance \n  (C) Progress on our sustainability outcome objectives \n  (D) Stewardship results \n  (E) Information on ESG incidents where applicable \n  (F) Analysis of ESG contribution to portfolio financial performance \n  (G) We do not include ESG information in client reporting for the majority of our assets under management"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD143,COLUMNS(UNPRI_data!$A$6:A143)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD143,COLUMNS(UNPRI_data!$A$6:A143)),\"\")","v":"This indicator will be applicable for reporting to all Investment Manager signatories."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD143,COLUMNS(UNPRI_data!$A$6:A143)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD143,COLUMNS(UNPRI_data!$A$6:A143)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD144,COLUMNS(UNPRI_data!$A$6:A144)),\"\")","v":"ISP 51, Principle 6, pg 153"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD144,COLUMNS(UNPRI_data!$A$6:A144)),\"\")","v":"For the majority of each asset class, how frequently do you report ESG-related information to your clients? Indicate frequency of reporting for the majority of each asset class of :\n  (A) Listed equity\n  (B) Fixed income\n  (C) Private equity\n  (D) Real estate\n  (E) Infrastructure\n  (F) Hedge funds, by (1) Quarterly, (2) Bi-annually, (3) Annually and (4) On an ad hoc basis or upon request."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD144,COLUMNS(UNPRI_data!$A$6:A144)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD144,COLUMNS(UNPRI_data!$A$6:A144)),\"\")","v":"[ISP 51] will be applicable for reporting for Investment Manager signatories"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD144,COLUMNS(UNPRI_data!$A$6:A144)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD144,COLUMNS(UNPRI_data!$A$6:A144)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD145,COLUMNS(UNPRI_data!$A$6:A145)),\"\")","v":"ISP 52, Principle 6, pg 155"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD145,COLUMNS(UNPRI_data!$A$6:A145)),\"\")","v":"What verification has your organisation had regarding the information you have provided in your PRI Transparency Report this year?\n  (A) We received third-party independent assurance of selected processes and/or data related to our responsible investment processes, which resulted in a formal assurance conclusion\n  (B) We conducted a third-party readiness review and are making changes to our internal controls/governance or processes to be able to conduct an external assurance next year\n  (C) The internal audit function team performed an independent audit of selected processes/and or data related to our responsible investment processes reported in this PRI report\n  (D) Our board, CEO, other C-level equivalent and/or investment committee has signed off on our PRI report\n  (E) Some or all of our funds have been audited as part of the certification process against a sustainable investment/RI label \n  (F) We conducted an external ESG audit of our funds marketed as ESG/RI (excluding funds that are RI certified/labelled)\n  (G) We conducted an external ESG audit of our holdings to check that our funds comply with our RI policy (e.g. exclusion list or investee companies in portfolio above certain ESG rating) \n  (H) We conducted an external ESG audit of our holdings as part of risk management, engagement identification or investment decision-making\n  (I) Responses related to our RI practices documented in this report have been internally reviewed before submission to the PRI\n  (J) None of the above"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD145,COLUMNS(UNPRI_data!$A$6:A145)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD145,COLUMNS(UNPRI_data!$A$6:A145)),\"\")","v":"Option (E) in [ISP 52] will be applicable for reporting if >0% is reported in [OO 16.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD145,COLUMNS(UNPRI_data!$A$6:A145)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD145,COLUMNS(UNPRI_data!$A$6:A145)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD146,COLUMNS(UNPRI_data!$A$6:A146)),\"\")","v":"ISP 53, Principle 6, pg 157"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD146,COLUMNS(UNPRI_data!$A$6:A146)),\"\")","v":"Which responsible investment processes and/or data did your organisation have third-party external assurance on? Select from (1) Processes assured, (2) Data assured (3) Processes and related data assured or(4) Neither process nor data assured, for each of: \n  (A) Investment and stewardship policy\n  (B) Manager selection, appointment and monitoring\n  (C) Listed equity\n  (D) Fixed income\n  (E) Private equity\n  (F) Real estate\n  (G) Infrastructure\n  (H) Hedge funds"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD146,COLUMNS(UNPRI_data!$A$6:A146)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD146,COLUMNS(UNPRI_data!$A$6:A146)),\"\")","v":"[ISP 53] will be applicable for reporting if option (A) is selected in [ISP 52].\nRows (B-H) in [ISP 53] will display the modules signatories have selected to voluntarily report on in [OO 14] and those that are listed as mandatory modules in [OO 14]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD146,COLUMNS(UNPRI_data!$A$6:A146)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD146,COLUMNS(UNPRI_data!$A$6:A146)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD147,COLUMNS(UNPRI_data!$A$6:A147)),\"\")","v":"ISP 54, Principle 6, pg 159"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD147,COLUMNS(UNPRI_data!$A$6:A147)),\"\")","v":"What standard did your third-party external assurance provider use?\n  (A) PAS 7341:2020 \n  (B) ISAE 3000 and national standards based on this\n  (C) Dutch Standard 3810N (Assurance engagements regarding sustainability reports)\n  (D) RevR6 (Assurance of Sustainability)\n  (E) IDW AsS 821 (Assurance Standard for the Audit or Review of Reports on Sustainability Issues)\n  (F) Accountability AA1000 Assurance Standard (AA1000AS)\n  (G) IFC performance standards\n  (H) SSAE 18 and SOC 1\n  (I) Other national auditing/assurance standard with guidance on sustainability, please specify: ____ [Free text: small]\n  (J) Invest Europe Handbook of Professional Standards\n  (K) ISAE 3402\n  (L) AAF 01/06\n  (M) AAF 01/06 Stewardship Supplement\n  (N) ISO 26000 Social Responsibility\n  (O) ASAE 3410 Assurance Engagements on Greenhouse Gas Statements\n  (P) PCAF\n  (Q) NGERS audit framework (National Greenhouse and Energy Reporting)\n  (R) Auditor’s proprietary assurance framework for assuring RI-related information\n  (S) Other greenhouse gas emissions assurance standard, please specify: ____ [Free text: small]\n  (T) None of the above"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD147,COLUMNS(UNPRI_data!$A$6:A147)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD147,COLUMNS(UNPRI_data!$A$6:A147)),\"\")","v":"[ISP 54] will be applicable for reporting if option (A) is selected in [ISP 52]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD147,COLUMNS(UNPRI_data!$A$6:A147)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD147,COLUMNS(UNPRI_data!$A$6:A147)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD148,COLUMNS(UNPRI_data!$A$6:A148)),\"\")","v":"ISP 54.1, Principle 6, pg 162"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD148,COLUMNS(UNPRI_data!$A$6:A148)),\"\")","v":"Attach your third-party external assurance provider's report that contains the assurance conclusion."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD148,COLUMNS(UNPRI_data!$A$6:A148)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD148,COLUMNS(UNPRI_data!$A$6:A148)),\"\")","v":"[ISP 54.1] will be applicable for reporting if any of options (A-T) are selected in [ISP 54]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD148,COLUMNS(UNPRI_data!$A$6:A148)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD148,COLUMNS(UNPRI_data!$A$6:A148)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD149,COLUMNS(UNPRI_data!$A$6:A149)),\"\")","v":"ISP 55, Principle 6, pg 163"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD149,COLUMNS(UNPRI_data!$A$6:A149)),\"\")","v":"Provide details of the third-party external assurance. Include details such as the level of assurance attained, who conducted it, limitations, the expertise of the assurer in the subject matter and/or usage of multiple standards."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD149,COLUMNS(UNPRI_data!$A$6:A149)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD149,COLUMNS(UNPRI_data!$A$6:A149)),\"\")","v":"[ISP 55] will be applicable for reporting if option (A) is selected in [ISP 52]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD149,COLUMNS(UNPRI_data!$A$6:A149)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD149,COLUMNS(UNPRI_data!$A$6:A149)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD150,COLUMNS(UNPRI_data!$A$6:A150)),\"\")","v":"ISP 56, Principle 6, pg 165"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD150,COLUMNS(UNPRI_data!$A$6:A150)),\"\")","v":"What responsible investment processes and/or data were audited by internal auditors/outsourced internal auditors?\nSelect from (1) Processes assured, (2) Data assured, (3) Processes and related data assured or (4) Neither process nor data assured, for each of:\n  (A) Investment and stewardship policy\n  (B) Manager selection, appointment and monitoring\n  (C) Listed equity\n  (D) Fixed income\n  (E) Infrastructure\n  (F) Private equity\n  (G) Real estate\n  (H) Hedge funds"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD150,COLUMNS(UNPRI_data!$A$6:A150)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD150,COLUMNS(UNPRI_data!$A$6:A150)),\"\")","v":"[ISP 56] will be applicable for reporting if any of options (B-C) are selected in [ISP 52].\nRows (B-H) in [ISP 56] will display the modules signatories have selected to voluntarily report on in [OO 14] and those that are listed as mandatory modules in [OO 14]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD150,COLUMNS(UNPRI_data!$A$6:A150)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD150,COLUMNS(UNPRI_data!$A$6:A150)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD151,COLUMNS(UNPRI_data!$A$6:A151)),\"\")","v":"ISP 57, Principle 6, pg 167"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD151,COLUMNS(UNPRI_data!$A$6:A151)),\"\")","v":"Provide details about the internal audit process regarding the information provided in your PRI Transparency Report."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD151,COLUMNS(UNPRI_data!$A$6:A151)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD151,COLUMNS(UNPRI_data!$A$6:A151)),\"\")","v":"[ISP 57] will be applicable for reporting if any of options (B-C) are selected in [ISP 52]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD151,COLUMNS(UNPRI_data!$A$6:A151)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD151,COLUMNS(UNPRI_data!$A$6:A151)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD152,COLUMNS(UNPRI_data!$A$6:A152)),\"\")","v":"ISP 58, Principle 6, pg 169"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD152,COLUMNS(UNPRI_data!$A$6:A152)),\"\")","v":"Who has reviewed/verified the entirety of or selected data from your PRI report? Select from: (1) the entire report, (2) most of the report, (3) parts of the report or (4) report not reviewed, for each of:\n  (A) Board and/or trustees\n  (B) Chief-level staff (e.g. Chief Executive Officer (CEO), Chief Investment Officer (CIO) or Chief Operating Officer (COO))\n  (C) Investment committee\n  (D) Other chief-level staff, please specify: ____ [\n  (E) Head of department, please specify: ____ \n  (F) Compliance/risk management team\n  (G) Legal team\n  (H) R(I)ESG team\n  (I) Investment teams"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD152,COLUMNS(UNPRI_data!$A$6:A152)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD152,COLUMNS(UNPRI_data!$A$6:A152)),\"\")","v":"[ISP 58] will be applicable for reporting if option (I) is selected in [ISP 52]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD152,COLUMNS(UNPRI_data!$A$6:A152)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD152,COLUMNS(UNPRI_data!$A$6:A152)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD153,COLUMNS(UNPRI_data!$A$6:A153)),\"\")","v":"ISP 59, Principle 6, pg 171"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD153,COLUMNS(UNPRI_data!$A$6:A153)),\"\")","v":"Which of the following ESG/RI certifications or labels do you hold?\n  (A) Commodity type label (e.g. BCI)\n  (B) GRESB\n  (C) Austrian Ecolabel (UZ49)\n  (D) B Corporation\n  (E) BREEAM\n  (F) CBI Climate Bonds Standard\n  (G) EU Ecolabel\n  (H) EU Green Bond Standard\n  (I) Febelfin label (Belgium)\n  (J) FNG-Siegel Ecolabel (Germany, Austria and Switzerland)\n  (K) Greenfin label (France)\n  (L) ICMA Green Bond Principles\n  (M) Le label ISR (French government SRI label)\n  (N) Luxflag Climate Finance\n  (O) Luxflag Environment\n  (P) Luxflag ESG\n  (Q) Luxflag Green Bond\n  (R) Luxflag Microfinance\n  (S) National stewardship code (e.g. UK or Japan), please specify: ____ [Free text: small]\n  (T) Nordic Swan Ecolabel\n  (U) Other SRI label based on EUROSIF SRI Transparency Code (e.g. Novethic), please specify: ____ [Free text: small]\n  (V) People's Bank of China green bond guidelines\n\t(W) RIAA (Australia)\n\t(X) Towards Sustainability label (Belgium)\n\t(Y) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD153,COLUMNS(UNPRI_data!$A$6:A153)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD153,COLUMNS(UNPRI_data!$A$6:A153)),\"\")","v":"[ISP 59] will be applicable for reporting if option (E) is selected in [ISP 52]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD153,COLUMNS(UNPRI_data!$A$6:A153)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD153,COLUMNS(UNPRI_data!$A$6:A153)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD154,COLUMNS(UNPRI_data!$A$6:A154)),\"\")","v":"ISP 60, Principle 6, pg 174"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD154,COLUMNS(UNPRI_data!$A$6:A154)),\"\")","v":"Provide details of the audit of your ESG/sustainability marketed funds or products."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD154,COLUMNS(UNPRI_data!$A$6:A154)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD154,COLUMNS(UNPRI_data!$A$6:A154)),\"\")","v":"[ISP 60] will be applicable for reporting if option (F) is selected in [ISP 52]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD154,COLUMNS(UNPRI_data!$A$6:A154)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD154,COLUMNS(UNPRI_data!$A$6:A154)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD155,COLUMNS(UNPRI_data!$A$6:A155)),\"\")","v":"ISP 61, Principle 6, pg 176"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD155,COLUMNS(UNPRI_data!$A$6:A155)),\"\")","v":"Provide details of the ESG audit carried out as part of your risk management, engagement identification or investment decision-making."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD155,COLUMNS(UNPRI_data!$A$6:A155)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD155,COLUMNS(UNPRI_data!$A$6:A155)),\"\")","v":"[ISP 61] will be applicable for reporting if option (H) is selected in [ISP 52]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD155,COLUMNS(UNPRI_data!$A$6:A155)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD155,COLUMNS(UNPRI_data!$A$6:A155)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD156,COLUMNS(UNPRI_data!$A$6:A156)),\"\")","v":"ISP 62, Principle 6, pg 178"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD156,COLUMNS(UNPRI_data!$A$6:A156)),\"\")","v":"Describe your organisation's approach to ensuring that your responsible investment processes are implemented as per your policies and guidelines. In your description please include the frequency of ensuring that your processes follow stated policies and include the choice of ESG fund audit, internal audit function and/or third-party external assurance"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD156,COLUMNS(UNPRI_data!$A$6:A156)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD156,COLUMNS(UNPRI_data!$A$6:A156)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD156,COLUMNS(UNPRI_data!$A$6:A156)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD156,COLUMNS(UNPRI_data!$A$6:A156)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD157,COLUMNS(UNPRI_data!$A$6:A157)),\"\")","v":"SAM 1, Principle 4, pg 10"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD157,COLUMNS(UNPRI_data!$A$6:A157)),\"\")","v":"During the reporting year, what responsible investment requirements did you include in all of your selections of investment consultants?  (If you did not select any investment consultants during the reporting year, refer to the last reporting year in which you did select investment consultants.)\n  (A) We required evidence that they incorporated responsible investment criteria in their advisory services\n  (B) We required them to be able to accommodate our responsible investment priorities\n  (C) We required evidence that their staff had adequate responsible investment expertise\n  (D) We required them to have access to ESG data and quantitative ESG analytical tools to support their recommendations\n  (E) We required evidence that the consultants working directly with us would receive additional ESG training where needed\n  (F) We required them to analyse the external managers' impact on sustainability outcomes\n  (G) Other, please specify: ____ [Free text: small]\n  (H) We did not include responsible investment requirements in our selection(s) of investment consultants"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD157,COLUMNS(UNPRI_data!$A$6:A157)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD157,COLUMNS(UNPRI_data!$A$6:A157)),\"\")","v":"[SAM 1] will be applicable for reporting if \"(A) Yes\" is selected in [OO 08]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD157,COLUMNS(UNPRI_data!$A$6:A157)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD157,COLUMNS(UNPRI_data!$A$6:A157)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD158,COLUMNS(UNPRI_data!$A$6:A158)),\"\")","v":"SAM 2, Principle 1 & 4, pg 12"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD158,COLUMNS(UNPRI_data!$A$6:A158)),\"\")","v":"During the reporting year, did your organisation include compliance with your responsible investment policy as a pre-requisite when selecting external managers? (If you did not select any external managers during the reporting year, refer to the last reporting year in which you did select external managers.)\nFor each of: \n(A) Listed equity (active)\n(B) Listed equity (passive)\n(C) Fixed income (active)\n(D) Fixed income (passive)\n(E) Private equity\n(F) Real estate\n(G) Infrastructure\n(H) Hedge funds, select from: (1) Yes, only when selecting external managers of ESG/sustainability funds, (2) Yes, when selecting external managers of ESG/sustainability funds and mainstream funds or(3) We did not include compliance with our responsible investment policy as a pre-requisite when selecting external managers."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD158,COLUMNS(UNPRI_data!$A$6:A158)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD158,COLUMNS(UNPRI_data!$A$6:A158)),\"\")","v":"[SAM 2] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 11].\nThe rows shown in [SAM 2] will match the asset classes for which option (1) has been selected in [OO 11]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD158,COLUMNS(UNPRI_data!$A$6:A158)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD158,COLUMNS(UNPRI_data!$A$6:A158)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD159,COLUMNS(UNPRI_data!$A$6:A159)),\"\")","v":"SAM 2.1, Principle 1 & 4, pg 14"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD159,COLUMNS(UNPRI_data!$A$6:A159)),\"\")","v":"In what proportion of cases did your organisation include compliance with your responsible investment policy as a pre-requisite when selecting external managers?\nFor each of the following, select from 1) in all cases, (2) in the majority of cases, or (3) in a minority of cases.\n(1) Listed equity (active)\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(2) Listed equity (passive)\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(3) Fixed income (active)\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(4) Fixed income (passive)\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(5) Private equity\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(6) Real estate\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(7) Infrastructure\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(8) Hedge funds\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD159,COLUMNS(UNPRI_data!$A$6:A159)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD159,COLUMNS(UNPRI_data!$A$6:A159)),\"\")","v":"[SAM 2.1] will be applicable for reporting if columns (1) or (2) are selected in [SAM 2] for any asset class.\nOptions (1-8) will be shown in [SAM 2.1] if columns (1) or (2) are selected for the corresponding asset class in [SAM 2]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD159,COLUMNS(UNPRI_data!$A$6:A159)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD159,COLUMNS(UNPRI_data!$A$6:A159)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD160,COLUMNS(UNPRI_data!$A$6:A160)),\"\")","v":"SAM 3, Principle 1, pg 18"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD160,COLUMNS(UNPRI_data!$A$6:A160)),\"\")","v":"When selecting external managers, which aspects of their organisation do you, or the investment consultant acting on your behalf, assess against responsible investment criteria? \n(Per asset class, indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.)\nSelect from (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM and\n(4) for none of our externally managed AUM for each of:\n(1) Listed equity (active)\n(A) Firm culture\n(B) Investment approach, objectives and philosophy\n(C) Investment policy or guidelines\n(D) Governance structure and management oversight, including diversity\n(E) Investment strategy and fund structure\n(F) Investment team competencies\n(G) Other, please specify: ____ [Free text: extra small]\n(2) Listed equity (passive)\n(A) Firm culture\n…\n(3) Fixed income (active)\n(A) Firm culture\n…\n(4) Fixed income (passive)\n(A) Firm culture\n…\n(5) Private equity\n(A) Firm culture\n…\n(6) Real estate\n(A) Firm culture\n…\n(7) Infrastructure\n(A) Firm culture\n…\n(8) Hedge funds\n(A) Firm culture\n…"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD160,COLUMNS(UNPRI_data!$A$6:A160)),\"\")","v":"Proportion of AUM for which each external manager selection process applies per asset class (N.B. only need to state by: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM and (4) for none of our externally managed AUM)"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD160,COLUMNS(UNPRI_data!$A$6:A160)),\"\")","v":"[SAM 3] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 11].\nThe asset classes shown in [SAM 3] will match the asset classes for which option (1) has been selected in [OO 11]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD160,COLUMNS(UNPRI_data!$A$6:A160)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD160,COLUMNS(UNPRI_data!$A$6:A160)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD161,COLUMNS(UNPRI_data!$A$6:A161)),\"\")","v":"SAM 4, Principle 1, pg 23"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD161,COLUMNS(UNPRI_data!$A$6:A161)),\"\")","v":"Which responsible investment practices does your organisation, or the investment consultants acting on your behalf, require as part of your external manager selection criteria?\n(Per asset class, indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.)\nAs part of the selection criteria, we require that external managers: (select from (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM or (4) for none of our externally managed AUM for each of the following)\n(1) Listed equity (active)\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n(B) Incorporate their own responsible investment policy into their asset allocation decisions\n(C) Have adequate resources and processes to analyse ESG factors\n(D) Incorporate material ESG factors throughout their portfolio construction\n(E) Engage with underlying portfolio assets to address ESG risks and opportunities\n(F) Comply with their own exclusions policy\n(G) Embed ESG considerations in contractual documentation\n(H) Implement adequate disclosure and accountability mechanisms\n(I) Are willing to work in partnership with our organisation to develop their responsible investment approach\n(J) Track the positive and negative sustainability outcomes of their activities\n(K) Other, please specify: ____ [Free text: extra small]\n(2) Listed equity (passive)\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…\n(3) Fixed income (active)\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…\n(4) Fixed income (passive)\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…\n(5) Private equity\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…\n(6) Real estate\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…\n(7) Infrastructure\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…\n(8) Hedge funds\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD161,COLUMNS(UNPRI_data!$A$6:A161)),\"\")","v":"Proportion of AUM per asset class for which each responsible investment practice is required as part of the external manager selection criteria (N.B. only need to state by: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM and (4) for none of our externally managed AUM)"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD161,COLUMNS(UNPRI_data!$A$6:A161)),\"\")","v":"[SAM 4] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 11].\nThe asset classes shown in [SAM 4] will match the asset classes for which option (1) has been selected in [OO 11]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD161,COLUMNS(UNPRI_data!$A$6:A161)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD161,COLUMNS(UNPRI_data!$A$6:A161)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD162,COLUMNS(UNPRI_data!$A$6:A162)),\"\")","v":"SAM 5, Principle 1, pg 28"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD162,COLUMNS(UNPRI_data!$A$6:A162)),\"\")","v":"Does your organisation, or the investment consultants acting on your behalf, expressly assess the following practices regarding derivatives and short positions as part of your manager selection process?\n(Indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.)\nFor each of (A) We assess whether they apply ESG incorporation into derivatives, insurance instruments (such as CDS) and other synthetic exposures or positions,(B) We assess how they apply their exclusion policies to short and derivative exposures and (C) We assess whether their use of leverage is aligned with their responsible investment policy, select from: (1) we do not allow this practice, (2) for all of our externally managed AUM, (3) for the majority of our externally managed AUM, (4) for a minority of our externally managed AUM and (5) for none of our externally managed AUM."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD162,COLUMNS(UNPRI_data!$A$6:A162)),\"\")","v":"Proportion of  AUM to which each of these selection practices applies: \n(A) We assess whether they apply ESG incorporation into derivatives, insurance instruments (such as CDS) and other synthetic exposures or positions,\n(B) We assess how they apply their exclusion policies to short and derivative exposures  \n(C) We assess whether their use of leverage is aligned with their responsible investment policy\nN.B. only need to state the following, not exact percentages: (1) we do not allow this practice, (2) for all of our externally managed AUM, (3) for the majority of our externally managed AUM, (4) for a minority of our externally managed AUM and (5) for none of our externally managed AUM."},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD162,COLUMNS(UNPRI_data!$A$6:A162)),\"\")","v":"[SAM 5] will be applicable for reporting if option (1) is selected for listed equity (active or passive), fixed income (active or passive) and/ or hedge funds in [OO 11].\n[SAM 5] columns will show listed equity (active and/ or passive), fixed income (active and/ or passive) or hedge funds if option (1) has been selected for those asset classes in [OO 11]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD162,COLUMNS(UNPRI_data!$A$6:A162)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD162,COLUMNS(UNPRI_data!$A$6:A162)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD163,COLUMNS(UNPRI_data!$A$6:A163)),\"\")","v":"SAM 6, Principle 2, pg 30"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD163,COLUMNS(UNPRI_data!$A$6:A163)),\"\")","v":"How does your organisation, or the investment consultants acting on your behalf, assess the stewardship policies of investment managers during the selection process?\n(Per asset class, indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.) Select from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR\n(4) for none of our externally managed AUM, for each of: \n(1) Listed equity (active)\n(A) We assess the degree to which their stewardship policy aligns with ours\n(B) We require that their stewardship policy prioritises systemic issues\n(C) We require that their stewardship policy prioritises ESG factors beyond corporate governance\n(D) We require that their stewardship policy allows for and encourages the use of a variety of stewardship tools\n(E) We require that their stewardship policy allows for and encourages participation in collaborative initiatives\n(F) We require that their stewardship policy includes adequate escalation strategies for instances where initial efforts are unsuccessful\n(G) Other, please specify: ____ [Free text: small]\n(2) Listed equity (passive)\n(A-G, as above)\n(3) Fixed income (active)\n(A-G, as above)\n(4) Fixed income (passive)\n(A-G, as above)\n(5) Private equity\n(A-G, as above)\n(6) Real estate\n(A-G, as above)\n(7) Infrastructure\n(A-G, as above)\n(8) Hedge funds\n(A-G, as above)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD163,COLUMNS(UNPRI_data!$A$6:A163)),\"\")","v":"Per asset class, proportion of AUM to which each selection practice applies when selecting external managers: \n(A) We assess the degree to which their stewardship policy aligns with ours\n(B) We require that their stewardship policy prioritises systemic issues\n(C) We require that their stewardship policy prioritises ESG factors beyond corporate governance\n(D) We require that their stewardship policy allows for and encourages the use of a variety of stewardship tools\n(E) We require that their stewardship policy allows for and encourages participation in collaborative initiatives\n(F) We require that their stewardship policy includes adequate escalation strategies for instances where initial efforts are unsuccessful\n(G) Other, please specify: ____ [Free text: small]\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD163,COLUMNS(UNPRI_data!$A$6:A163)),\"\")","v":"[SAM 6] will be applicable for reporting if (i) option (1) is selected in [OO 11] for at least one asset class, AND (ii) for the same asset class(es), stewardship (engagement and/ or voting) is reported to be conducted via external managers in [OO 09 LE], [OO 09 FI], [OO 09 ALT], and/ or [OO 09 HF] (as applicable).\nThe asset classes shown in [SAM 6] will match those for which conditions (i) and (ii) above are met."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD163,COLUMNS(UNPRI_data!$A$6:A163)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD163,COLUMNS(UNPRI_data!$A$6:A163)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD164,COLUMNS(UNPRI_data!$A$6:A164)),\"\")","v":"SAM 7, Principle 2, pg 35"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD164,COLUMNS(UNPRI_data!$A$6:A164)),\"\")","v":"How does your organisation, or the investment consultants acting on your behalf, assess the stewardship practices of external managers as part of the selection process?\n(Per asset class, indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.)\n\nSelect from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM or (4) for none of our externally managed AUM, for each of:\n(1) Listed equity (active)\n(A) We assess whether they allocate sufficient resources to stewardship overall\n(B) We assess whether they allocate sufficient resources for systemic stewardship\n(C) We assess the degree of implementation of their stewardship policy\n(D) We assess whether their investment team is involved in stewardship activities\n(E) We assess whether stewardship actions and results are fed back into the investment process and decisions\n(F) We assess whether they make full use of a variety of tools to advance their stewardship priorities\n(G) We assess whether they deploy their escalation process to advance their stewardship priorities where initial efforts are unsuccessful\n(H) We assess whether they participate in collaborative stewardship initiatives\n(I) We assess whether they take an active role in their participation in collaborative stewardship initiatives\n(J) Other, please specify: ____ [Free text: small]\n(2) Listed equity (passive)\n(A-J, as above)\n(3) Fixed income (active)\n(A-J, as above)\n(4) Fixed income (passive)\n(A-J, as above)\n(5) Private equity\n(A-J, as above)\n(6) Real estate\n(A-J, as above)\n(7) Infrastructure\n(A-J, as above)\n(8) Hedge funds\n(A-J, as above)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD164,COLUMNS(UNPRI_data!$A$6:A164)),\"\")","v":"Per asset class, proportion of AUM to which each selection practice applies when selecting external managers: \n(A) We assess whether they allocate sufficient resources to stewardship overall\n(B) We assess whether they allocate sufficient resources for systemic stewardship\n(C) We assess the degree of implementation of their stewardship policy\n(D) We assess whether their investment team is involved in stewardship activities\n(E) We assess whether stewardship actions and results are fed back into the investment process and decisions\n(F) We assess whether they make full use of a variety of tools to advance their stewardship priorities\n(G) We assess whether they deploy their escalation process to advance their stewardship priorities where initial efforts are unsuccessful\n(H) We assess whether they participate in collaborative stewardship initiatives\n(I) We assess whether they take an active role in their participation in collaborative stewardship initiatives\n(J) Other, please specify: ____\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD164,COLUMNS(UNPRI_data!$A$6:A164)),\"\")","v":"[SAM 7] will be applicable for reporting if (i) option (1) is selected in [OO 11] for at least one asset class, AND (ii) for the same asset class(es), stewardship (engagement and/ or voting) is reported to be conducted via external managers in [OO 09 LE], [OO 09 FI], [OO 09 ALT], and/ or [OO 09 HF] (as applicable).\nThe asset classes shown in [SAM 7] will match those for which conditions (i) and (ii) above are met."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD164,COLUMNS(UNPRI_data!$A$6:A164)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD164,COLUMNS(UNPRI_data!$A$6:A164)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD165,COLUMNS(UNPRI_data!$A$6:A165)),\"\")","v":"SAM 8, Principle 2, pg 40"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD165,COLUMNS(UNPRI_data!$A$6:A165)),\"\")","v":"Which voting policies and practices does your organisation, or the investment consultants acting on your behalf, assess when selecting external managers?  (Per asset class, indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.)\nSelect from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM or (4) for none of our externally managed AUM, for each of:\n(1) Listed equity (active)\n(A) We assess whether voting rights would sit with us or with the external managers\n(B) We assess the degree to which their (proxy) voting policy aligns with ours\n(C) We assess whether their (proxy) voting track record demonstrates that they prioritise their stewardship priorities over other factors (e.g. maintaining access to the company)\n(D) We assess whether their (proxy) voting track record is aligned with our stewardship approach and expectations, including whether it demonstrates the prioritisation of systemic issues\n(E) We assess whether they have a security lending and borrowing policy and, if so, whether it aligns with our expectations and policies regarding security lending\n(F) Other, please specify: ____ [Free text: small]\n(2) Listed equity (passive)\n(A-F, as above)\n(3) Hedge funds\n(A-F, as above)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD165,COLUMNS(UNPRI_data!$A$6:A165)),\"\")","v":"Per listed equity and hedge fund asset class, proportion of AUM to which each selection practice applies when selecting external managers: \n(A) We assess whether voting rights would sit with us or with the external managers\n(B) We assess the degree to which their (proxy) voting policy aligns with ours\n(C) We assess whether their (proxy) voting track record demonstrates that they prioritise their stewardship priorities over other factors (e.g. maintaining access to the company)\n(D) We assess whether their (proxy) voting track record is aligned with our stewardship approach and expectations, including whether it demonstrates the prioritisation of systemic issues\n(E) We assess whether they have a security lending and borrowing policy and, if so, whether it aligns with our expectations and policies regarding security lending\n(F) Other, please specify: ____ \n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD165,COLUMNS(UNPRI_data!$A$6:A165)),\"\")","v":"[SAM 8] will be applicable for reporting if (i) option (1) is selected in [OO 11] for \"(A) Listed Equity - Passive\", \"(B) Listed Equity - Active\" and/ or \"(H) Hedge Funds\", AND (ii) for the same asset class(es), voting is reported to be conducted via external managers in [OO 09 LE] and/ or [OO 09 HF] (as applicable).\nThe asset classes shown in [SAM 8] will match those for which conditions (i) and (ii) above are met."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD165,COLUMNS(UNPRI_data!$A$6:A165)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD165,COLUMNS(UNPRI_data!$A$6:A165)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD166,COLUMNS(UNPRI_data!$A$6:A166)),\"\")","v":"SAM 9, Principle 2, pg 44"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD166,COLUMNS(UNPRI_data!$A$6:A166)),\"\")","v":"Which stewardship practices does your organisation, or the investment consultants acting on your behalf, assess when selecting external managers that invest in fixed income? (Per strategy, indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.) Select from: 1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM and\n(4) for none of our externally managed AUM, for each of:\n\n(1) Fixed income (active)\n(A) We assess whether they engage with issuers in the context of refinancing operations to advance ESG factors beyond governance\n(B) We assess whether they engage with issuers in the context of refinancing operations to advance systemic issues\n(C) We assess whether they prioritise ESG factors beyond governance in case of credit events\n(D) We assess whether they prioritise systemic issues in case of credit events\n(2) Fixed income (passive)\n(A-D, as above) "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD166,COLUMNS(UNPRI_data!$A$6:A166)),\"\")","v":"Per fixed income asset class, proportion of AUM to which each selection practice applies when selecting external managers: \n(A) We assess whether they engage with issuers in the context of refinancing operations to advance ESG factors beyond governance\n(B) We assess whether they engage with issuers in the context of refinancing operations to advance systemic issues\n(C) We assess whether they prioritise ESG factors beyond governance in case of credit events\n(D) We assess whether they prioritise systemic issues in case of credit events\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD166,COLUMNS(UNPRI_data!$A$6:A166)),\"\")","v":"[SAM 9] will be applicable for reporting if (i) option (1) is selected in [OO 11] for \"(C) Fixed Income - Passive\" and/ or \"(D) Fixed Income - Active\", AND (ii) for the same strategy(ies), engagement is reported to be conducted via external managers in OO 09 FI [CCID OOSTW2].\nThe strategies shown in [SAM 9] will match those for which conditions (i) and (ii) above are met."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD166,COLUMNS(UNPRI_data!$A$6:A166)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD166,COLUMNS(UNPRI_data!$A$6:A166)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD167,COLUMNS(UNPRI_data!$A$6:A167)),\"\")","v":"SAM 10, Principle 1, pg 47"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD167,COLUMNS(UNPRI_data!$A$6:A167)),\"\")","v":"How does your organisation, or the investment consultant acting on your behalf, assess external managers' approaches to their sustainability outcomes as part of your selection process? (Indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.) Select from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM and (4) for none of our externally managed AUM, for each of: \n(A) We assess their track records on advancing sustainability outcomes across their assets\n(B) We assess whether they have set targets for the sustainability outcomes of their activities or are willing to incorporate our own targets\n(C) We assess how they use key levers including asset allocation, engagement and stewardship activities to advance sustainability outcomes\n(D) We assess how well they report on their progress on sustainability outcomes across their assets\n(E) Other, please specify: ____ "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD167,COLUMNS(UNPRI_data!$A$6:A167)),\"\")","v":"Proportion of AUM to which each selection practice applies when selecting external managers: \n(A) We assess their track records on advancing sustainability outcomes across their assets\n(B) We assess whether they have set targets for the sustainability outcomes of their activities or are willing to incorporate our own targets\n(C) We assess how they use key levers including asset allocation, engagement and stewardship activities to advance sustainability outcomes\n(D) We assess how well they report on their progress on sustainability outcomes across their assets\n(E) Other, please specify: ____ \n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD167,COLUMNS(UNPRI_data!$A$6:A167)),\"\")","v":"[SAM 10] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 11]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD167,COLUMNS(UNPRI_data!$A$6:A167)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD167,COLUMNS(UNPRI_data!$A$6:A167)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD168,COLUMNS(UNPRI_data!$A$6:A168)),\"\")","v":"SAM 11, Principle 1, pg 49"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD168,COLUMNS(UNPRI_data!$A$6:A168)),\"\")","v":"As part of your selection process, which documents does your organisation, or the investment consultants acting on your behalf, review to gain confidence in external managers' responsible investment practices? (Indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.) Select from (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM, and (4) for none of our externally managed AUM, for each of:\n(A) Standard client reporting, responsible investment reports or impact reports\n(B) Responsible investment methodology and its influence on past investment decisions\n(C) Historical voting and engagement activities with investees \n(D) Historical engagement activities with policymakers\n(E) Compliance manuals and portfolios to ensure universal construction rules are applied (e.g. exclusions, thematic, best-in-class definitions and thresholds)\n(F) Controversies and incidence reports\n(G) Code of conduct or codes of ethics\n(H) Other, please specify: ____ "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD168,COLUMNS(UNPRI_data!$A$6:A168)),\"\")","v":"Proportion of AUM to which each selection practice applies (review of documentation) when selecting external managers: \n(A) Standard client reporting, responsible investment reports or impact reports\n(B) Responsible investment methodology and its influence on past investment decisions\n(C) Historical voting and engagement activities with investees \n(D) Historical engagement activities with policymakers\n(E) Compliance manuals and portfolios to ensure universal construction rules are applied (e.g. exclusions, thematic, best-in-class definitions and thresholds)\n(F) Controversies and incidence reports\n(G) Code of conduct or codes of ethics\n(H) Other, please specify: ____ \n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD168,COLUMNS(UNPRI_data!$A$6:A168)),\"\")","v":"[SAM 11] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 11]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD168,COLUMNS(UNPRI_data!$A$6:A168)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD168,COLUMNS(UNPRI_data!$A$6:A168)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD169,COLUMNS(UNPRI_data!$A$6:A169)),\"\")","v":"SAM 12, Principle 4, pg 52"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD169,COLUMNS(UNPRI_data!$A$6:A169)),\"\")","v":"How did your organisation, or the investment consultants acting on your behalf, include responsible investment requirements for pooled funds in your current contracts with external managers? (Indicate the proportion of your AUM invested in pooled funds to which each of these requirements applies, regardless of when you appointed your different external managers.) Select from: (1) for all of our AUM invested in pooled funds, (2) for the majority of our AUM invested in pooled funds, (3) for a minority of our AUM invested in pooled funds or (4) for none of our AUM invested in pooled funds, for each of: \n(A) We amended or instituted side letters or equivalent legal documentation to include responsible investment requirements\n(B) We encouraged the external manager to include responsible investment requirements into the investment mandate, the investment management agreement or equivalent legal documentation"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD169,COLUMNS(UNPRI_data!$A$6:A169)),\"\")","v":"Proportion of AUM invested in pooled funds for which:\n(A) We amended or instituted side letters or equivalent legal documentation to include responsible investment requirements\n(B) We encouraged the external manager to include responsible investment requirements into the investment mandate, the investment management agreement or equivalent legal documentation\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD169,COLUMNS(UNPRI_data!$A$6:A169)),\"\")","v":"[SAM 12] will be applicable for reporting if: \nEITHER (i) option (1) is selected for any of the asset classes listed in options (A-H) in [OO 12], and >0% of externally managed AUM are reported to be invested in pooled funds in [OO 05.1], \nOR (ii) \"(A) Yes\" is selected in [OO 15]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD169,COLUMNS(UNPRI_data!$A$6:A169)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD169,COLUMNS(UNPRI_data!$A$6:A169)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD170,COLUMNS(UNPRI_data!$A$6:A170)),\"\")","v":"SAM 13, Principle 4, pg 55"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD170,COLUMNS(UNPRI_data!$A$6:A170)),\"\")","v":"When setting up segregated mandates with external managers, which responsible investment clauses did your organisation, or the investment consultants acting on your behalf, include in your current contractual agreements?\n(Indicate the proportion of your AUM invested in segregated funds to which each of these requirements applies, regardless of when you appointed your different external managers.) Select from: (1) for all of our AUM invested in segregated mandates, (2) for the majority of our AUM invested in segregated mandates, (3) for a minority of our AUM invested in segregated mandates and (4) for none of our AUM invested in segregated mandates\n(A) The manager's commitment to follow our responsible investment strategy in the management of our assets\n(B) The manager's commitment to incorporate material ESG factors into its investment and stewardship activities\n(C) Exclusion list(s)\n(D) Responsible investment communication and reporting obligations, including on stewardship activities and results\n(E) Stewardship commitments in line with the PRI's guidance and focused on seeking sustainability outcomes and prioritising common goals and collaborative action\n(F) Where applicable, commitment to fulfil a clear policy on security lending aligned with our own security lending policy or with the ICGN Securities Lending Code of Best Practice\n(G) Incentives and controls to ensure alignment of interests\n(H) Commitments on climate-related disclosure in line with internationally recognised frameworks such as the TCFD\n(I) If applicable, commitment to disclose against the EU Taxonomy\n(J) Commitment to respect human rights as defined in the OECD Guidelines for Multinational Enterprises and the UN Guiding Principles on Business and Human Rights\n(K) The manager's acknowledgement that their appointment was conditional on their fulfilment of their responsible investment obligations\n(L) Other, please specify: ____ "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD170,COLUMNS(UNPRI_data!$A$6:A170)),\"\")","v":"Proportion of AUM invested in segregated funds to which each of these requirements applies:\n(A) The manager's commitment to follow our responsible investment strategy in the management of our assets\n(B) The manager's commitment to incorporate material ESG factors into its investment and stewardship activities\n(C) Exclusion list(s)\n(D) Responsible investment communication and reporting obligations, including on stewardship activities and results\n(E) Stewardship commitments in line with the PRI's guidance and focused on seeking sustainability outcomes and prioritising common goals and collaborative action\n(F) Where applicable, commitment to fulfil a clear policy on security lending aligned with our own security lending policy or with the ICGN Securities Lending Code of Best Practice\n(G) Incentives and controls to ensure alignment of interests\n(H) Commitments on climate-related disclosure in line with internationally recognised frameworks such as the TCFD\n(I) If applicable, commitment to disclose against the EU Taxonomy\n(J) Commitment to respect human rights as defined in the OECD Guidelines for Multinational Enterprises and the UN Guiding Principles on Business and Human Rights\n(K) The manager's acknowledgement that their appointment was conditional on their fulfilment of their responsible investment obligations\n(L) Other, please specify: ____ \n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD170,COLUMNS(UNPRI_data!$A$6:A170)),\"\")","v":"[SAM 13] will be applicable for reporting if (i) option (1) is selected for any of the asset classes listed in options (A-H) in [OO 12], AND (ii) >0% of externally managed AUM are reported to be invested in segregated mandates in [OO 05.1]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD170,COLUMNS(UNPRI_data!$A$6:A170)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD170,COLUMNS(UNPRI_data!$A$6:A170)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD171,COLUMNS(UNPRI_data!$A$6:A171)),\"\")","v":"SAM 14, Principle 1, pg 59"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD171,COLUMNS(UNPRI_data!$A$6:A171)),\"\")","v":"During the reporting year, which aspects of your external manager's responsible investment practices did you, or your investment consultant acting on your behalf, monitor?\nSelect from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM or (4) for none of our externally managed AUM(1) Listed equity (active), for each of:\n(A) We monitored their alignment with our organisation's responsible investment strategy\n(B) We monitored any changes in their responsible investment–related policies, resourcing, oversight and responsibilities or investment processes\n(C) We monitored their use of ESG data, benchmarks, tools and certifications\n(D) We monitored how ESG incorporation affected investment decisions \n(E) We monitored how ESG incorporation affected the fund's financial and ESG performance\n(F) We monitored any changes in ESG risk management processes\n(G) We monitored their response to material ESG incidents\n(H) Other, please specify: ____ [Free text: small]\n2) Listed equity (passive)\n(A-H, as above)\n(3) Fixed income (active)\n(A-H, as above)\n(4) Fixed income (passive)\n(A-H, as above)\n(5) Private equity\n(A-H, as above)\n(6) Real estate\n(A-H, as above)\n(7) Infrastructure\n(A-H, as above)\n(8) Hedge funds\n(A-H, as above)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD171,COLUMNS(UNPRI_data!$A$6:A171)),\"\")","v":"For each asset class, proportion of AUM for which the following types of monitoring of your external manager's responsible investment practices occurred in the reporting year:\n(A) We monitored their alignment with our organisation's responsible investment strategy\n(B) We monitored any changes in their responsible investment–related policies, resourcing, oversight and responsibilities or investment processes\n(C) We monitored their use of ESG data, benchmarks, tools and certifications\n(D) We monitored how ESG incorporation affected investment decisions \n(E) We monitored how ESG incorporation affected the fund's financial and ESG performance\n(F) We monitored any changes in ESG risk management processes\n(G) We monitored their response to material ESG incidents\n(H) Other, please specify: ____\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD171,COLUMNS(UNPRI_data!$A$6:A171)),\"\")","v":"[SAM 14] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 13].\nThe columns shown in [SAM 14] will match those for which option (1) has been selected in [OO 13]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD171,COLUMNS(UNPRI_data!$A$6:A171)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD171,COLUMNS(UNPRI_data!$A$6:A171)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD172,COLUMNS(UNPRI_data!$A$6:A172)),\"\")","v":"SAM 15, Principle 1, pg 63"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD172,COLUMNS(UNPRI_data!$A$6:A172)),\"\")","v":"During the reporting year, which information did your organisation, or the investment consultants acting on your behalf, monitor for externally managed passive products?\nFor each of (1) Listed equity (passive) and(2) Fixed income (passive), select from:\n(A) For all ESG passive products, we monitored how the manager applied, reviewed and verified screening criteria \n(B) For all ESG passive products, we monitored how the manager rebalanced the product as a result of changes in ESG rankings, ratings or indexes\n(C) For all ESG passive products, we monitored whether they met the responsible investment claims made by their managers\n(D) For all passive products, we monitored the managers' participation in industry initiatives to enhance responsible investment\n(F) Other, please specify: ____ [Free text: small]\n(G) We did not monitor passive products"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD172,COLUMNS(UNPRI_data!$A$6:A172)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD172,COLUMNS(UNPRI_data!$A$6:A172)),\"\")","v":"[SAM 15] will be applicable for reporting if option (1) is selected for \"(A) Listed Equity - Passive\" or \"(C) Fixed Income - Passive\" in [OO 13]. \nThe columns shown in [SAM 15] will match the passive asset class(es) for which option (1) has been selected in [OO 13]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD172,COLUMNS(UNPRI_data!$A$6:A172)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD172,COLUMNS(UNPRI_data!$A$6:A172)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD173,COLUMNS(UNPRI_data!$A$6:A173)),\"\")","v":"SAM 16, Principle 1, pg 65"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD173,COLUMNS(UNPRI_data!$A$6:A173)),\"\")","v":"Provide an example of a leading practice you adopted as part of your monitoring of your external managers’ responsible investment practices in private equity, real estate and/ or infrastructure during the reporting year. (N.B. answer for each separately)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD173,COLUMNS(UNPRI_data!$A$6:A173)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD173,COLUMNS(UNPRI_data!$A$6:A173)),\"\")","v":"[SAM 16] will be applicable for reporting if option (1) is selected for \"(E) Private Equity\", \"(F) Real estate\" and/or \"(G) Infrastructure\" in [OO 13]. \nRow answer options in [SAM 16] will include Private equity, Real estate and/or Infrastructure only if they have been selected in [OO 13]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD173,COLUMNS(UNPRI_data!$A$6:A173)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD173,COLUMNS(UNPRI_data!$A$6:A173)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD174,COLUMNS(UNPRI_data!$A$6:A174)),\"\")","v":"SAM 17, Principle 1, 2, pg 67"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD174,COLUMNS(UNPRI_data!$A$6:A174)),\"\")","v":"During the reporting year, how did your organisation, or the investment consultants acting on your behalf, monitor your external managers' stewardship activities? Select from (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM or (4) for none of our externally managed AUM, for each of:\n(1) Listed equity (active)\n(A) We monitored any changes in stewardship policies and processes\t\n(B) We monitored the degree of implementation of their stewardship policy\t\n(C) We monitored their prioritisation of systemic issues\t\n(D) We monitored their prioritisation of ESG factors beyond corporate governance\t\n(E) We monitored their investment team's level of involvement in stewardship activities\t\n(F) We monitored whether stewardship actions and results were fed back into the investment process and investment decisions\t\n(G) We monitored whether they had made full use of a variety of stewardship tools to advance their stewardship priorities\t\n(H) We monitored the deployment of their escalation process in cases where initial stewardship efforts were unsuccessful\t\n(I) We monitored whether they had participated in collaborative stewardship initiatives\n(J) We monitored the degree to which they had taken an active role in their participation in collaborative stewardship initiatives\n(K) Other, please specify: ____ \n(2) Listed equity (passive)\n(A-K, as above)\n(3) Fixed income (active)\n(A-K, as above)\n(4) Fixed income (passive)\n(A-K, as above)\n(5) Private equity\n(A-K, as above)\n(6) Real estate\n(A-K, as above)\n(7) Infrastructure\n(A-K, as above)\n(8) Hedge funds\n(A-K, as above)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD174,COLUMNS(UNPRI_data!$A$6:A174)),\"\")","v":"For each asset class, proportion of AUM during the reporting year subject to each type of monitoring of the external managers' stewardship activities:\n(A) We monitored any changes in stewardship policies and processes\t\n(B) We monitored the degree of implementation of their stewardship policy\t\n(C) We monitored their prioritisation of systemic issues\t\n(D) We monitored their prioritisation of ESG factors beyond corporate governance\t\n(E) We monitored their investment team's level of involvement in stewardship activities\t\n(F) We monitored whether stewardship actions and results were fed back into the investment process and investment decisions\t\n(G) We monitored whether they had made full use of a variety of stewardship tools to advance their stewardship priorities\t\n(H) We monitored the deployment of their escalation process in cases where initial stewardship efforts were unsuccessful\t\n(I) We monitored whether they had participated in collaborative stewardship initiatives\n(J) We monitored the degree to which they had taken an active role in their participation in collaborative stewardship initiatives\n(K) Other, please specify: ____ \n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD174,COLUMNS(UNPRI_data!$A$6:A174)),\"\")","v":"[SAM 17] will be applicable for reporting if (i) option (1) is selected in [OO 13] for at least one asset class, AND (ii) for the same asset class(es), stewardship (engagement and/ or voting) is reported to be conducted via external managers in [OO 09 LE], [OO 09 FI], [OO 09 ALT], and/ or [OO 09 HF] (as applicable).\nThe asset classes shown in [SAM 17] will match those for which conditions (i) and (ii) above are met."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD174,COLUMNS(UNPRI_data!$A$6:A174)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD174,COLUMNS(UNPRI_data!$A$6:A174)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD175,COLUMNS(UNPRI_data!$A$6:A175)),\"\")","v":"SAM 18, Principle 1, 2, pg 72"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD175,COLUMNS(UNPRI_data!$A$6:A175)),\"\")","v":"During the reporting year, how did your organisation, or the investment consultants acting on your behalf, monitor your external managers' (proxy) voting activities?\nSelect from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM, or (4) for none of our externally managed AUM, for each of:\n(1) Listed equity (active)\n(A) We monitored any changes in (proxy) voting policies and processes\n(B) We monitored whether (proxy) voting decisions were consistent with the managers' stewardship priorities as stated in their policy\n(C) We monitored whether their (proxy) voting decisions prioritised advancement of stewardship priorities over other factors (e.g. maintaining access to the company)\n(D) We monitored whether their (proxy) voting track record was aligned with our stewardship approach and expectations, including whether it demonstrated the prioritisation of progress on systemic issues\n(E) We monitored the application of their security lending policy (if applicable) and whether security lending affected voting\n(F) Other, please specify: ____ [Free text: small]\n(2) Listed equity (passive)\n(A-K, as above)\n(3) Hedge funds\n(A-K, as above)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD175,COLUMNS(UNPRI_data!$A$6:A175)),\"\")","v":"For listed equity and hedge fund asset classes, proportion of AUM during the reporting year covered by each type of monitoring of external managers' (proxy) voting activities?\n(A) We monitored any changes in (proxy) voting policies and processes\n(B) We monitored whether (proxy) voting decisions were consistent with the managers' stewardship priorities as stated in their policy\n(C) We monitored whether their (proxy) voting decisions prioritised advancement of stewardship priorities over other factors (e.g. maintaining access to the company)\n(D) We monitored whether their (proxy) voting track record was aligned with our stewardship approach and expectations, including whether it demonstrated the prioritisation of progress on systemic issues\n(E) We monitored the application of their security lending policy (if applicable) and whether security lending affected voting\n(F) Other, please specify: ____ [Free text: small]\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)\n"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD175,COLUMNS(UNPRI_data!$A$6:A175)),\"\")","v":"[SAM 18] will be applicable for reporting if (i) option (1) is selected in [OO 13] for \"(A) Listed Equity - Passive\", \"(B) Listed Equity - Active\" and/ or \"(H) Hedge Funds\", AND (ii) for the same asset class(es), voting is reported to be conducted via external managers in [OO 09 LE] and/ or [OO 09 HF] (as applicable).\nThe asset classes shown in [SAM 18] will match those for which conditions (i) and (ii) above are met."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD175,COLUMNS(UNPRI_data!$A$6:A175)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD175,COLUMNS(UNPRI_data!$A$6:A175)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD176,COLUMNS(UNPRI_data!$A$6:A176)),\"\")","v":"SAM 19, Principle 1, pg 75"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD176,COLUMNS(UNPRI_data!$A$6:A176)),\"\")","v":"During the reporting year, how did your organisation, or the investment consultants acting on your behalf, monitor your external managers' progress on sustainability outcomes?\n(A) We reviewed progress on the sustainability outcomes of their activities\n(B) We reviewed how they used asset allocation individually or in partnership with others to make progress on sustainability outcomes\n(C) We reviewed how they used individual or collaborative investee engagement, including voting, to make progress on sustainability outcomes\n(D) We reviewed how they used individual or collaborative systemic stewardship, including policy engagement, to make progress on sustainability outcomes\n(E) We reviewed how they contributed to public goods (such as research) or public discourse (such as media) or collaborated with other actors to track and communicate progress against global sustainability goals\n(F) Other, please specify: ____ [Free text: small]\n(G) We did not review their progress on sustainability outcomes"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD176,COLUMNS(UNPRI_data!$A$6:A176)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD176,COLUMNS(UNPRI_data!$A$6:A176)),\"\")","v":"[SAM 19] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 13]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD176,COLUMNS(UNPRI_data!$A$6:A176)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD176,COLUMNS(UNPRI_data!$A$6:A176)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD177,COLUMNS(UNPRI_data!$A$6:A177)),\"\")","v":"SAM 20, Principle 1, pg 77"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD177,COLUMNS(UNPRI_data!$A$6:A177)),\"\")","v":"During the reporting year, how often did your organisation, or the investment consultants acting on your behalf, require your external managers to report to you on their responsible investment practices? Select from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM or (4) for none of our externally managed AUM, for each of:\n(1) Listed equity (active)\n(A) Quarterly or more often\n(B) Every six months\n(C) Annually \n(D) Less than once a year\n(E) On an ad hoc basis (e.g. whenever significant changes, incidents or ESG-linked events occur)\n(2) Listed equity (passive)\n(A-E, as above)\n(3) Fixed income (active)\n(A-E, as above)\n(4) Fixed income (passive)\n(A-E, as above)\n(5) Private equity\n(A-E, as above)\n(6) Real estate\n(A-E, as above)\n(7) Infrastructure\n(A-E, as above)\n(8) Hedge funds\n(A-E, as above)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD177,COLUMNS(UNPRI_data!$A$6:A177)),\"\")","v":"For each asset class, proportion of AUM during the reporting year subject to each required frequency of reporting by external managers to you on their responsible investment practices. Frequency of required reporting  options: (A) Quarterly or more often, (B) Every six months, (C) Annually, (D) Less than once a year and (E) On an ad hoc basis (e.g. whenever significant changes, incidents or ESG-linked events occur)\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD177,COLUMNS(UNPRI_data!$A$6:A177)),\"\")","v":"[SAM 20] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 13]. \nThe asset classes shown in [SAM 20] will match those asset classes for which option (1) has been selected in [OO 13]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD177,COLUMNS(UNPRI_data!$A$6:A177)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD177,COLUMNS(UNPRI_data!$A$6:A177)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD178,COLUMNS(UNPRI_data!$A$6:A178)),\"\")","v":"SAM 21, Principle 1, pg 81"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD178,COLUMNS(UNPRI_data!$A$6:A178)),\"\")","v":"During the reporting year, how did your organisation, or the investment consultants acting on your behalf, verify the information reported by external managers on their responsible investment practices? Select from: 1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM and (4) for none of our externally managed AUM, for each of:\n(1) Listed equity (active)\n(A) We required evidence of internal monitoring or compliance\n(B) We required evidence of external monitoring or compliance\n(C) We required that they had an independent ESG advisory board or committee\n(D) We required verification by an external, independent auditor\n(E) Other, please specify: ____ [Free text: small]\n(2) Listed equity (passive)\n(A-E, as above)\n(3) Fixed income (active)\n(A-E, as above)\n(4) Fixed income (passive)\n(A-E, as above)\n(5) Private equity\n(A-E, as above)\n(6) Real estate\n(A-E, as above)\n(7) Infrastructure\n(A-E, as above)\n(8) Hedge funds\n(A-E, as above)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD178,COLUMNS(UNPRI_data!$A$6:A178)),\"\")","v":"For each asset class, proportion of AUM during the reporting year subject to the following approaches to verify the information reported by external managers to you on their responsible investment practices. \n(A) We required evidence of internal monitoring or compliance\n(B) We required evidence of external monitoring or compliance\n(C) We required that they had an independent ESG advisory board or committee\n(D) We required verification by an external, independent auditor\n(E) Other, please specify: ____ [Free text: small]\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD178,COLUMNS(UNPRI_data!$A$6:A178)),\"\")","v":"[SAM 21] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 13]. \nThe asset classes shown in [SAM 21] will match those asset classes for which option (1) has been selected in [OO 13]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD178,COLUMNS(UNPRI_data!$A$6:A178)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD178,COLUMNS(UNPRI_data!$A$6:A178)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD179,COLUMNS(UNPRI_data!$A$6:A179)),\"\")","v":"SAM 22, Principle 1, pg 85"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD179,COLUMNS(UNPRI_data!$A$6:A179)),\"\")","v":"Which actions does your organisation, or the investment consultants acting on your behalf, include in its formal escalation process to address concerns raised during monitoring? Select for each asset class separately:\n(A) We notify the external manager about their placement on a watch list\n(B) We engage the external manager's board or investment committee\n(C) We reduce exposure with the external manager until any non-conformances have been rectified\n(D) We terminate the contract with the external manager if failings persist over a (notified) period of time and explain the reasons for the termination\n(E) Other, please specify: ____ [Free text: small]\n(F) Our organisation does not have a formal escalation process to address concerns raised by monitoring"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD179,COLUMNS(UNPRI_data!$A$6:A179)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD179,COLUMNS(UNPRI_data!$A$6:A179)),\"\")","v":"[SAM 22] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 13]. \nThe asset classes shown in [SAM 22] will match those asset classes for which column (1) has been selected in [OO 13]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD179,COLUMNS(UNPRI_data!$A$6:A179)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD179,COLUMNS(UNPRI_data!$A$6:A179)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD180,COLUMNS(UNPRI_data!$A$6:A180)),\"\")","v":"LE 1, Principle 1, pg 11"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD180,COLUMNS(UNPRI_data!$A$6:A180)),\"\")","v":"Does your organisation have a formal investment process to identify material ESG factors across listed equities? \nFor each of Internally managed listed equity sub-strategies ((1) Passive Equity, (2) Active – quantitative, (3) Active – fundamental, (4) Investment trusts (REITs and similar publicly quoted vehicles) and(5) Other, select from: \n(A) Yes, we have a formal process for identifying material ESG factors for all of our assets\n(B) Yes, we have a formal process for identifying material ESG factors for the majority of our assets\n(C) Yes, we have a formal process for identifying material ESG factors for a minority of our assets\n(D) No, we do not have a formal process. Our investment professionals identify material ESG factors at their own discretion\n(E) No, we do not have a formal process for identifying material ESG factors"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD180,COLUMNS(UNPRI_data!$A$6:A180)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD180,COLUMNS(UNPRI_data!$A$6:A180)),\"\")","v":"Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD180,COLUMNS(UNPRI_data!$A$6:A180)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD180,COLUMNS(UNPRI_data!$A$6:A180)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD181,COLUMNS(UNPRI_data!$A$6:A181)),\"\")","v":"LE 1.1, Principle 1, pg 11"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD181,COLUMNS(UNPRI_data!$A$6:A181)),\"\")","v":"How does your current investment process incorporate material ESG factors?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative,\t(3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) The investment process incorporates material governance factors\n(B) The investment process incorporates material environmental and social factors\n(C) The investment process incorporates material ESG factors beyond our organisation's typical investment time horizon\n(D) The investment process incorporates the effect of material ESG factors on revenues and business operations "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD181,COLUMNS(UNPRI_data!$A$6:A181)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD181,COLUMNS(UNPRI_data!$A$6:A181)),\"\")","v":"[LE 1.1] will be applicable for reporting if any of the options (A-D) are selected in [LE 1].\nOnly listed equity strategies for which options (A-D) are selected in [LE 1] will be visible in [LE 1.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD181,COLUMNS(UNPRI_data!$A$6:A181)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD181,COLUMNS(UNPRI_data!$A$6:A181)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD182,COLUMNS(UNPRI_data!$A$6:A182)),\"\")","v":"LE 2, Principle 1, pg 16"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD182,COLUMNS(UNPRI_data!$A$6:A182)),\"\")","v":"Do you continuously monitor a list of identified long-term ESG trends related to your listed equity assets?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative,\t(3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) We monitor long-term ESG trends for all assets\n(B) We monitor long-term ESG trends for the majority of assets\n(C) We monitor long-term ESG trends for a minority of assets\n(D) We do not continuously monitor long-term ESG trends in our investment process"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD182,COLUMNS(UNPRI_data!$A$6:A182)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD182,COLUMNS(UNPRI_data!$A$6:A182)),\"\")","v":"Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 2]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD182,COLUMNS(UNPRI_data!$A$6:A182)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD182,COLUMNS(UNPRI_data!$A$6:A182)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD183,COLUMNS(UNPRI_data!$A$6:A183)),\"\")","v":"LE 3, Principle 1, pg 18"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD183,COLUMNS(UNPRI_data!$A$6:A183)),\"\")","v":"How does your financial modelling and equity valuation process incorporate material ESG risks?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative, (3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) We incorporate governance-related risks into financial modelling and equity valuations\n(B) We incorporate environmental and social risks into financial modelling and equity valuations\n(C) We incorporate environmental and social risks related to companies' supply chains into financial modelling and equity valuations\n(D) ESG risk is incorporated into financial modelling and equity valuations at the discretion of individual investment decision-makers, and we do not track this process\n(E) We do not incorporate ESG risks into our financial modelling and equity valuations"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD183,COLUMNS(UNPRI_data!$A$6:A183)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD183,COLUMNS(UNPRI_data!$A$6:A183)),\"\")","v":"Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 3]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD183,COLUMNS(UNPRI_data!$A$6:A183)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD183,COLUMNS(UNPRI_data!$A$6:A183)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD184,COLUMNS(UNPRI_data!$A$6:A184)),\"\")","v":"LE 3.1, Principle 1, pg 20"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD184,COLUMNS(UNPRI_data!$A$6:A184)),\"\")","v":"In what proportion of cases do you incorporate the following material ESG risks into your financial modelling and equity valuation process? For each of the following, select from: (1) in all cases, (2) in the majority of cases or (3) in a minority of cases\n(1) Passive equity\n(A) We incorporate governance-related risks into financial modelling and equity valuations\n(B) We incorporate environmental and social risks into financial modelling and equity valuations\n(C) We incorporate environmental and social risks related to companies' supply chains into financial modelling and equity valuations\n(2) Active – quantitative\n(A) We incorporate governance-related risks into financial modelling and equity valuations\n(B) We incorporate environmental and social risks into financial modelling and equity valuations\n(C) We incorporate environmental and social risks related to companies' supply chains into financial modelling and equity valuations\n(3) Active – fundamental\n(A) We incorporate governance-related risks into financial modelling and equity valuations\n(B) We incorporate environmental and social risks into financial modelling and equity valuations\n(C) We incorporate environmental and social risks related to companies' supply chains into financial modelling and equity valuations\n(4) Investment trusts (REITs and similar publicly quoted vehicles)\n(A) We incorporate governance-related risks into financial modelling and equity valuations\n(B) We incorporate environmental and social risks into financial modelling and equity valuations\n(C) We incorporate environmental and social risks related to companies' supply chains into financial modelling and equity valuations\n(5) Other\n(A) We incorporate governance-related risks into financial modelling and equity valuations\n(B) We incorporate environmental and social risks into financial modelling and equity valuations\n(C) We incorporate environmental and social risks related to companies' supply chains into financial modelling and equity valuations"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD184,COLUMNS(UNPRI_data!$A$6:A184)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD184,COLUMNS(UNPRI_data!$A$6:A184)),\"\")","v":"[LE 3.1] will be applicable for reporting if any of responses (A-C) are selected in [LE 3]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD184,COLUMNS(UNPRI_data!$A$6:A184)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD184,COLUMNS(UNPRI_data!$A$6:A184)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD185,COLUMNS(UNPRI_data!$A$6:A185)),\"\")","v":"LE 4, Principle 1, pg 24"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD185,COLUMNS(UNPRI_data!$A$6:A185)),\"\")","v":"What information do you incorporate when you assess the ESG performance of companies in your financial modelling and equity valuation process?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative, (3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) We incorporate information on current performance across a range of ESG metrics\n(B) We incorporate information on historical performance across a range of ESG metrics\n(C) We incorporate information enabling performance comparison within a selected peer group across a range of ESG metrics\n(D) We incorporate information on ESG metrics that may impact or influence future corporate revenues and/or profitability \n(E) We do not incorporate ESG factors when assessing the ESG performance of companies in our financial modelling or equity valuation"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD185,COLUMNS(UNPRI_data!$A$6:A185)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD185,COLUMNS(UNPRI_data!$A$6:A185)),\"\")","v":"Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 4]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD185,COLUMNS(UNPRI_data!$A$6:A185)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD185,COLUMNS(UNPRI_data!$A$6:A185)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD186,COLUMNS(UNPRI_data!$A$6:A186)),\"\")","v":"LE 4.1, Principle 1, pg 26"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD186,COLUMNS(UNPRI_data!$A$6:A186)),\"\")","v":"In what proportion of cases do you incorporate the following information when assessing the ESG performance of companies in your financial modelling and equity valuation process? Select from: (1) in all cases, (2) in the majority of cases, or (3) in a minority of cases for each of:\n(1) Passive equity\n(A) We incorporate information on current performance across a range of ESG metrics\n(B) We incorporate information on historical performance across a range of ESG metrics\n(C) We incorporate information enabling performance comparison within a selected peer group across a range of ESG metrics\n(D) We incorporate information on ESG metrics that may impact or influence future corporate revenues and/or profitability\n(2) Active – quantitative\n(A) We incorporate information on current performance across a range of ESG metrics\n(B) We incorporate information on historical performance across a range of ESG metrics\n(C) We incorporate information enabling performance comparison within a selected peer group across a range of ESG metrics\n(D) We incorporate information on ESG metrics that may impact or influence future corporate revenues and/or profitability \n(3) Active – fundamental\n(A) We incorporate information on current performance across a range of ESG metrics\n(B) We incorporate information on historical performance across a range of ESG metrics\n(C) We incorporate information enabling performance comparison within a selected peer group across a range of ESG metrics\n(D) We incorporate information on ESG metrics that may impact or influence future corporate revenues and/or profitability\n(4) Investment trusts (REITs and similar publicly quoted vehicles)\n(A) We incorporate information on current performance across a range of ESG metrics\n(B) We incorporate information on historical performance across a range of ESG metrics\n(C) We incorporate information enabling performance comparison within a selected peer group across a range of ESG metrics\n(D) We incorporate information on ESG metrics that may impact or influence future corporate revenues and/or profitability\n(5) Other\n(A) We incorporate information on current performance across a range of ESG metrics\n(B) We incorporate information on historical performance across a range of ESG metrics\n(C) We incorporate information enabling performance comparison within a selected peer group across a range of ESG metrics\n(D) We incorporate information on ESG metrics that may impact or influence future corporate revenues and/or profitability "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD186,COLUMNS(UNPRI_data!$A$6:A186)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD186,COLUMNS(UNPRI_data!$A$6:A186)),\"\")","v":"[LE 4.1] will be applicable for reporting if any of the options (A-D) are selected in [LE 4], and the selected options (A-D) will be prefilled into [LE 4.1].\nInternally managed listed equity strategies selected in [OO 10] will be visible in [LE 4.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD186,COLUMNS(UNPRI_data!$A$6:A186)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD186,COLUMNS(UNPRI_data!$A$6:A186)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD187,COLUMNS(UNPRI_data!$A$6:A187)),\"\")","v":"LE 5, Principle 1, pg 30"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD187,COLUMNS(UNPRI_data!$A$6:A187)),\"\")","v":"Outline one best practice or innovative example where ESG factors have been incorporated into your equity selection and research process."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD187,COLUMNS(UNPRI_data!$A$6:A187)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD187,COLUMNS(UNPRI_data!$A$6:A187)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD187,COLUMNS(UNPRI_data!$A$6:A187)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD187,COLUMNS(UNPRI_data!$A$6:A187)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD188,COLUMNS(UNPRI_data!$A$6:A188)),\"\")","v":"LE 6, Principle 1, pg 31"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD188,COLUMNS(UNPRI_data!$A$6:A188)),\"\")","v":"How do ESG factors influence your portfolio construction?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative, (3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) The selection of individual assets within our portfolio is influenced by ESG factors \n(B) The holding period of individual assets within our portfolio is influenced by ESG factors \n(C) The portfolio weighting of individual assets within our portfolio or benchmark is influenced by ESG factors \n(D) The allocation of assets across multi-asset portfolios is influenced by ESG factors through the strategic asset allocation process\n(E) Other expressions of conviction, please specify: ____ [Free text: medium]\n(F) The portfolio construction or benchmark selection does not explicitly include the incorporation of ESG factors"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD188,COLUMNS(UNPRI_data!$A$6:A188)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD188,COLUMNS(UNPRI_data!$A$6:A188)),\"\")","v":"Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 6]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD188,COLUMNS(UNPRI_data!$A$6:A188)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD188,COLUMNS(UNPRI_data!$A$6:A188)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD189,COLUMNS(UNPRI_data!$A$6:A189)),\"\")","v":"LE 6.1, Principle 1, pg 33"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD189,COLUMNS(UNPRI_data!$A$6:A189)),\"\")","v":"In what proportion of cases did ESG factors influence your portfolio construction? For each of the following, select from: 1) in all cases, (2) in the majority of cases or\n(3) in a minority of cases.\n(1) Passive equity\n(A) The selection of individual assets within our portfolio is influenced by ESG factors \n(B) The holding period of individual assets within our portfolio is influenced by ESG factors \n(C) The portfolio weighting of individual assets within our portfolio or benchmark is influenced by ESG factors \n(D) The allocation of assets across multi-asset portfolios is influenced by ESG factors through the strategic asset allocation process.\n(E) Other expressions of conviction, please specify: ____ \n(2) Active – quantitative\n(A-E, as above)\n(3) Active – fundamental\n(A-E, as above)\n(4) Investment trusts (REITs and similar publicly quoted vehicles)\n(A-E, as above)\n(5) Other\n(A-E, as above)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD189,COLUMNS(UNPRI_data!$A$6:A189)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD189,COLUMNS(UNPRI_data!$A$6:A189)),\"\")","v":"[LE 6.1] will be applicable for reporting if any of the options (A-E) are selected in [LE 6], and the selected options (A-E) will be prefilled into [LE 6.1].\nInternally managed listed equity strategies selected in [OO 10] will be visible in [LE 6.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD189,COLUMNS(UNPRI_data!$A$6:A189)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD189,COLUMNS(UNPRI_data!$A$6:A189)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD190,COLUMNS(UNPRI_data!$A$6:A190)),\"\")","v":"LE 7, Principle 1, pg 38"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD190,COLUMNS(UNPRI_data!$A$6:A190)),\"\")","v":"Please provide two examples of how ESG factors have influenced weightings and tilts in either passive or active listed equity.\n(A) Example 1: ______________ [Free text: large]\n(B) Example 2: ______________ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD190,COLUMNS(UNPRI_data!$A$6:A190)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD190,COLUMNS(UNPRI_data!$A$6:A190)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD190,COLUMNS(UNPRI_data!$A$6:A190)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD190,COLUMNS(UNPRI_data!$A$6:A190)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD191,COLUMNS(UNPRI_data!$A$6:A191)),\"\")","v":"LE 8, Principle 1, pg 39"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD191,COLUMNS(UNPRI_data!$A$6:A191)),\"\")","v":"What compliance processes do you have in place to ensure that your listed equity assets subject to negative exclusionary screens meet the screening criteria?\n(A) We have an independent committee that oversees the screening implementation process, but only for our ESG/sustainability labelled funds that are subject to negative exclusionary screening\n(B) We have an independent committee that oversees the screening implementation process for all of our listed equity assets that are subject to negative exclusionary screening\n(C) We have an independent committee that verifies that we have correctly implemented pre-trade checks in our internal systems to ensure no execution is possible without their pre-clearance\n(D) Other, please specify: ____ [Free text: small]\n(E) We do not have compliance processes in place to ensure that we meet our stated negative exclusionary screens"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD191,COLUMNS(UNPRI_data!$A$6:A191)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD191,COLUMNS(UNPRI_data!$A$6:A191)),\"\")","v":"[LE 8] will be applicable for reporting if >0% is reported in [OO 6.1 LE] for options \"(B) Negative screening only\" AND/OR \"(C) A combination of positive/best-in-class and negative screening\"."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD191,COLUMNS(UNPRI_data!$A$6:A191)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD191,COLUMNS(UNPRI_data!$A$6:A191)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD192,COLUMNS(UNPRI_data!$A$6:A192)),\"\")","v":"LE 9, Principle 1, pg 41"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD192,COLUMNS(UNPRI_data!$A$6:A192)),\"\")","v":"Do your regular reviews incorporate ESG risks?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative, (3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) Our regular reviews include quantitative information on material ESG risks specific to individual listed equities\n(B) Our regular reviews include aggregated quantitative information on material ESG risks at a fund level\n(C) Our regular reviews only highlight fund holdings where ESG ratings have changed\n(D) We do not conduct regular reviews. Risk reviews of ESG factors are conducted at the discretion of the individual fund manager and vary in frequency\n(E) We do not conduct reviews"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD192,COLUMNS(UNPRI_data!$A$6:A192)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD192,COLUMNS(UNPRI_data!$A$6:A192)),\"\")","v":"Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 9]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD192,COLUMNS(UNPRI_data!$A$6:A192)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD192,COLUMNS(UNPRI_data!$A$6:A192)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD193,COLUMNS(UNPRI_data!$A$6:A193)),\"\")","v":"LE 10, Principle 1, pg 43"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD193,COLUMNS(UNPRI_data!$A$6:A193)),\"\")","v":"Do you regularly identify and incorporate ESG incidents into the investment process for your listed equity assets?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative, (3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into all of our investment decisions\n(B) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into the majority of our investment decisions\n(C) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into a minority of our investment decisions\n(D) Yes, we have an ad hoc process in place for identifying and incorporating ESG incidents \n(E) Other\n(F) We currently do not have a process in place for regularly identifying and incorporating ESG incidents into our investment decision-making"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD193,COLUMNS(UNPRI_data!$A$6:A193)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD193,COLUMNS(UNPRI_data!$A$6:A193)),\"\")","v":"Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD193,COLUMNS(UNPRI_data!$A$6:A193)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD193,COLUMNS(UNPRI_data!$A$6:A193)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD194,COLUMNS(UNPRI_data!$A$6:A194)),\"\")","v":"LE 11, Principle 1, pg 46"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD194,COLUMNS(UNPRI_data!$A$6:A194)),\"\")","v":"Provide an example of an ESG factor that your organisation incorporated into your equity valuation or fund construction and describe how that affected the returns of those assets.\n(A) Example from your active listed equity: ______ [Free text: large]\n\n(B) Example from your passive listed equity: _______ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD194,COLUMNS(UNPRI_data!$A$6:A194)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD194,COLUMNS(UNPRI_data!$A$6:A194)),\"\")","v":"A) in [LE 11] will be applicable for reporting if any of the options for active listed equity (B-E) are selected in [OO 10]. (B) in [LE 11] is applicable if option (A) for passive listed equity is selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD194,COLUMNS(UNPRI_data!$A$6:A194)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD194,COLUMNS(UNPRI_data!$A$6:A194)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD195,COLUMNS(UNPRI_data!$A$6:A195)),\"\")","v":"LE 12, Principle 1, pg 47"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD195,COLUMNS(UNPRI_data!$A$6:A195)),\"\")","v":"What percentage of your total passive listed equity assets utilise an ESG index or benchmark?\n(A) Proportion of passive listed equity assets that utilise an ESG index or benchmark: _____%"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD195,COLUMNS(UNPRI_data!$A$6:A195)),\"\")","v":"% of total passive listed equity assets that utilise an ESG index or benchmark"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD195,COLUMNS(UNPRI_data!$A$6:A195)),\"\")","v":"LE 12] will be applicable for reporting if option (A) for passive listed equity is selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD195,COLUMNS(UNPRI_data!$A$6:A195)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD195,COLUMNS(UNPRI_data!$A$6:A195)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD196,COLUMNS(UNPRI_data!$A$6:A196)),\"\")","v":"LE 13, Principle 6, pg 48"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD196,COLUMNS(UNPRI_data!$A$6:A196)),\"\")","v":"How do you ensure that clients and/or beneficiaries understand ESG screens and their implications?\nSelect from: (1) for all of our listed equity assets subject to ESG screens, (2) for the majority of our listed equity assets subject to ESG screens, (3) for a minority of our listed equity assets subject to ESG screens and (4) for none of our assets subject to ESG screens\n(A) We publish a list of ESG screens and share it on a publicly accessible platform such as a website or through fund documentation\n(B) We publish any changes in ESG screens and share them on a publicly accessible platform such as a website or through fund documentation\n(C) We outline any implications of ESG screens, such as deviation from a benchmark or impact on sector weightings, to clients and/or beneficiaries"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD196,COLUMNS(UNPRI_data!$A$6:A196)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD196,COLUMNS(UNPRI_data!$A$6:A196)),\"\")","v":"[LE 13] will be applicable for reporting if >0% is reported for any of the screening options (A), (D), (F), (G) in [OO 6 LE]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD196,COLUMNS(UNPRI_data!$A$6:A196)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD196,COLUMNS(UNPRI_data!$A$6:A196)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD197,COLUMNS(UNPRI_data!$A$6:A197)),\"\")","v":"LE 14, Principle 6, pg 50"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD197,COLUMNS(UNPRI_data!$A$6:A197)),\"\")","v":"What ESG information is covered in your regular reporting to stakeholders such as clients or beneficiaries?\nSelect from: (1) in all of our regular stakeholder reporting, (2) in the majority of our regular stakeholder reporting, (3) in a minority of our stakeholder reporting and\n(4) in none of our stakeholder reporting, for each of:\n(1) Passive equity\n(A) Our regular stakeholder reporting includes qualitative examples of engagement and/or ESG incorporation \n(B) Our regular stakeholder reporting includes quantitative ESG engagement data\n(C) Our regular stakeholder reporting includes quantitative ESG incorporation data\n(2) Active – quantitative\n(A-C, as above)\n(3) Active – fundamental\n(A-C, as above)\n(4) Investment trusts (REITs and similar publicly quoted vehicles)\n(A-C, as above)\n(5) Other\n(A-C, as above)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD197,COLUMNS(UNPRI_data!$A$6:A197)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD197,COLUMNS(UNPRI_data!$A$6:A197)),\"\")","v":"Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 14]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD197,COLUMNS(UNPRI_data!$A$6:A197)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD197,COLUMNS(UNPRI_data!$A$6:A197)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD198,COLUMNS(UNPRI_data!$A$6:A198)),\"\")","v":"LE 15, Principle 2, pg 54"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD198,COLUMNS(UNPRI_data!$A$6:A198)),\"\")","v":"Does your organisation have a publicly available (proxy) voting policy?\n(The policy may be a standalone policy, part of a stewardship policy or incorporated into a wider RI policy.)\nYes, we have a publicly available (proxy) voting policy\nAdd link(s): _______\n(If adding several links, separate them with a comma)\nYes, we have a (proxy) voting policy, but it is not publicly available\nNo, we do not have a (proxy) voting policy"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD198,COLUMNS(UNPRI_data!$A$6:A198)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD198,COLUMNS(UNPRI_data!$A$6:A198)),\"\")","v":"LE 15] will be applicable for reporting if options \"(A) Through service providers\" AND/OR \"(C) Through internal staff \" are selected for option \"(3) (Proxy) voting on active LE\" AND/OR \"(4) (Proxy) voting on passive LE\" in [OO 9 LE]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD198,COLUMNS(UNPRI_data!$A$6:A198)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD198,COLUMNS(UNPRI_data!$A$6:A198)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD199,COLUMNS(UNPRI_data!$A$6:A199)),\"\")","v":"LE 15.1, Principle 2, pg 56"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD199,COLUMNS(UNPRI_data!$A$6:A199)),\"\")","v":"What percentage of your listed equity assets does your (proxy) voting policy cover?\n(A) Actively managed listed equity covered by our voting policy\n(B) Passively managed listed equity covered by our voting policy\nSelect from:\n(1) 0%\n(2) 1–10%\n(3) 11–20% \n(4) 21–30% \n(5) 31–40% \n(6) 41–50% \n(7) 51–60% \n(8) 61–70% \n(9) 71–80% \n(10) 81–90% \n(11) 91–99% \n(12) 100%"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD199,COLUMNS(UNPRI_data!$A$6:A199)),\"\")","v":"% listed equity assets covered by (proxy) voting policy, for each of:\n(A) Actively managed listed equity covered by our voting policy\n(B) Passively managed listed equity covered by our voting policy\nN.B. don't need to state specific percentages, just nearest 10%"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD199,COLUMNS(UNPRI_data!$A$6:A199)),\"\")","v":"[LE 15.1] will be applicable for reporting if options (A) or (B) are selected in [LE 15].\n\"A\" in [LE 15.1] will be shown if >0% is reported in option \"(A) Internal\" for \"(2) Quantitative\", \"(3) Fundamental\", \"(4) Investment Trusts\", or \"(5) Other\"  in [OO 5.2 LE].\n\"B\" in [LE 15.1] will be shown if >0% is reported in option \"(A) Internal\" for \"(1) Passive\" in [OO 5.2 LE]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD199,COLUMNS(UNPRI_data!$A$6:A199)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD199,COLUMNS(UNPRI_data!$A$6:A199)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD200,COLUMNS(UNPRI_data!$A$6:A200)),\"\")","v":"LE 16, Principle 2, pg 58"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD200,COLUMNS(UNPRI_data!$A$6:A200)),\"\")","v":"Does your organisation's policy on (proxy) voting cover specific ESG factors?\n(A) Our policy includes voting guidelines on specific governance factors. Describe: ___ [Free text: small]\n(B) Our policy includes voting guidelines on specific environmental factors. Describe: ___ [Free text: small]\n(C) Our policy includes voting guidelines on specific social factors. Describe: ___ [Free text: small]\n(D) Our policy is high-level and does not cover specific ESG factors. Describe: ___ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD200,COLUMNS(UNPRI_data!$A$6:A200)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD200,COLUMNS(UNPRI_data!$A$6:A200)),\"\")","v":"LE 16] will be applicable for reporting if options (A) or (B) are selected in [LE 15]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD200,COLUMNS(UNPRI_data!$A$6:A200)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD200,COLUMNS(UNPRI_data!$A$6:A200)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD201,COLUMNS(UNPRI_data!$A$6:A201)),\"\")","v":"LE 17, Principle 2, pg 60"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD201,COLUMNS(UNPRI_data!$A$6:A201)),\"\")","v":"When you use external service providers to give voting recommendations, how do you ensure that those recommendations are consistent with your organisation's (proxy) voting policy? Select from: (1) in all cases, (2) in the majority of cases, (3) in a minority of cases or(4) in no cases, for each of:\n(A) We review service providers' controversial and high-profile voting recommendations before voting is executed\n(B) Before voting is executed, we review service providers' voting recommendations where the application of our voting policy is unclear"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD201,COLUMNS(UNPRI_data!$A$6:A201)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD201,COLUMNS(UNPRI_data!$A$6:A201)),\"\")","v":"[LE 17] will be applicable for reporting if option \"(A) Through Service Providers\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD201,COLUMNS(UNPRI_data!$A$6:A201)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD201,COLUMNS(UNPRI_data!$A$6:A201)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD202,COLUMNS(UNPRI_data!$A$6:A202)),\"\")","v":"LE 18, Principle 2, pg 61"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD202,COLUMNS(UNPRI_data!$A$6:A202)),\"\")","v":"Does your organisation have a public policy that states how voting is addressed in your securities lending programme?\n(The policy may be a standalone guideline or part of a wider RI or stewardship policy.)\n(A) We have a public policy to address voting in our securities lending programme\nAdd link(s): ____\n(If adding several links, separate them with a comma)\n(B) We have a policy to address voting in our securities lending programme, but it is not publicly available\n(C) We rely on the policy of our service provider(s)\n(D) We do not have a policy to address voting in our securities lending programme \n(E) Not applicable, we do not have a securities lending programme"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD202,COLUMNS(UNPRI_data!$A$6:A202)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD202,COLUMNS(UNPRI_data!$A$6:A202)),\"\")","v":"LE 18] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD202,COLUMNS(UNPRI_data!$A$6:A202)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD202,COLUMNS(UNPRI_data!$A$6:A202)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD203,COLUMNS(UNPRI_data!$A$6:A203)),\"\")","v":"LE 18.1, Principle 2, pg 64"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD203,COLUMNS(UNPRI_data!$A$6:A203)),\"\")","v":"How is voting addressed in your securities lending programme?\n(A) We recall all securities for voting on all ballot items\n(B) We always recall all holdings in a company for voting on ballot items deemed important (e.g. in line with specific criteria)\n(C) We always recall some securities so that we can vote on their ballot items (e.g. in line with specific criteria)\n(D) We maintain some holdings so that we can vote at any time \n(E) We recall some securities on an ad hoc basis so that we can vote on their ballot items \n(F) We empower our securities lending agent to decide when to recall securities for voting purposes\n(G) Other, please specify: ____ [Free text: small]\n(H) We do not recall our securities for voting purposes"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD203,COLUMNS(UNPRI_data!$A$6:A203)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD203,COLUMNS(UNPRI_data!$A$6:A203)),\"\")","v":"Reference to other standards: ICGN Global Stewardship Principles\n\n[LE 18.1] will be applicable for reporting if any of options (A-C) are selected in [LE 18]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD203,COLUMNS(UNPRI_data!$A$6:A203)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD203,COLUMNS(UNPRI_data!$A$6:A203)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD204,COLUMNS(UNPRI_data!$A$6:A204)),\"\")","v":"LE 18.2, Principle 2, pg 66"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD204,COLUMNS(UNPRI_data!$A$6:A204)),\"\")","v":"What exclusions do you apply to your organisation's securities lending programme?\n(A) We do not lend out shares of companies that we are engaging with either individually or as a lead or support investor in collaborative engagements\n(B) We do not lend out shares of companies if we own more than a certain percentage of them\n(C) We do not lend out shares of companies in jurisdictions that do not ban naked short selling\n(D) We never lend out all our shares of a company to ensure that we always keep voting rights in-house\n(E) Other, please specify: ____ [Free text: small]\n(F) We do not exclude any particular companies from our securities lending programme"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD204,COLUMNS(UNPRI_data!$A$6:A204)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD204,COLUMNS(UNPRI_data!$A$6:A204)),\"\")","v":"Reference to other standards: ICGN Global Stewardship Principles\n\n[LE 18.1] will be applicable for reporting if any of options (A-C) are selected in [LE 18]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD204,COLUMNS(UNPRI_data!$A$6:A204)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD204,COLUMNS(UNPRI_data!$A$6:A204)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD205,COLUMNS(UNPRI_data!$A$6:A205)),\"\")","v":"LE 19, Principle 2, pg 67"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD205,COLUMNS(UNPRI_data!$A$6:A205)),\"\")","v":"Which of the following best describes your decision-making approach regarding shareholder resolutions, or that of your service provider(s) if decision-making is delegated to them?\n(A) In the majority of cases, we support resolutions that, if passed, are expected to advance progress on the underlying ESG factors or on our stewardship priorities\n(B) In the majority of cases, we support resolutions that, if passed, are expected to advance progress on the underlying ESG factors but only if the investee company has not already committed publicly to the action requested in the proposal\n(C) In the majority of cases, we only support shareholder resolutions as an escalation tactic when other avenues for engagement with the investee company have not achieved sufficient progress\n(D) In the majority of cases, we support the recommendations of investee company management by default\n(E) In the majority of cases, we do not vote on shareholder resolutions"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD205,COLUMNS(UNPRI_data!$A$6:A205)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD205,COLUMNS(UNPRI_data!$A$6:A205)),\"\")","v":"[LE 19] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD205,COLUMNS(UNPRI_data!$A$6:A205)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD205,COLUMNS(UNPRI_data!$A$6:A205)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD206,COLUMNS(UNPRI_data!$A$6:A206)),\"\")","v":"LE 20, Principle 2, pg 70"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD206,COLUMNS(UNPRI_data!$A$6:A206)),\"\")","v":"How did your organisation or your service provider(s) pre-declare votes prior to AGMs/EGMs?\n(A) We pre-declared our voting intentions publicly through the PRI's vote declaration system\n(B) We pre-declared our voting intentions publicly (e.g. through our own website)\nLink to public disclosure: ________\n(C) We pre-declared our voting intentions publicly through the PRI's vote declaration system, including the rationale for our (proxy) voting decisions where we planned to vote against management proposals or abstain\n(D) We pre-declared our voting intentions publicly, including the rationale for our (proxy) voting decisions where we planned to vote against management proposals or abstain\nLink to public disclosure: ________\n(E) Prior to the AGM/EGM, we privately communicated our voting decision to investee companies in cases where we planned to vote against management proposals or abstain\n(F) We did not privately or publicly communicate our voting intentions\n(G) We did not cast any (proxy) votes during the reporting year"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD206,COLUMNS(UNPRI_data!$A$6:A206)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD206,COLUMNS(UNPRI_data!$A$6:A206)),\"\")","v":"[LE 20] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE]. \n\n[LE 20] cannot be completed without providing link(s) if selecting options (B) and/or (D) in [LE 20]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD206,COLUMNS(UNPRI_data!$A$6:A206)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD206,COLUMNS(UNPRI_data!$A$6:A206)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD207,COLUMNS(UNPRI_data!$A$6:A207)),\"\")","v":"LE 21, Principle 2, pg 72"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD207,COLUMNS(UNPRI_data!$A$6:A207)),\"\")","v":"Do you publicly report your (proxy) voting decisions, or those made on your behalf by your service provider(s), in a central source?\n(A) Yes, for >95% of (proxy) votes \nLink: ______\n(B) Yes, for the majority of (proxy) votes\nLink: ______\n(C) Yes, for a minority of (proxy) votes\n1) Add link and 2) explain why you only publicly disclose a minority of (proxy) voting decisions\n___________ [Free text: medium]\n(D) No, we do not publicly report our (proxy) voting decisions\nExplain why you do not publicly report your (proxy) voting decisions\n__________ [Free text: medium]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD207,COLUMNS(UNPRI_data!$A$6:A207)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD207,COLUMNS(UNPRI_data!$A$6:A207)),\"\")","v":"[LE 21] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE]. \n\n[LE 21] cannot be completed without providing link(s) and/or descriptive text for any of the options selected in [LE 21]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD207,COLUMNS(UNPRI_data!$A$6:A207)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD207,COLUMNS(UNPRI_data!$A$6:A207)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD208,COLUMNS(UNPRI_data!$A$6:A208)),\"\")","v":"LE 21.1, Principle 2, pg 74"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD208,COLUMNS(UNPRI_data!$A$6:A208)),\"\")","v":"In the majority of cases, how soon after an investee's AGM/EGM do you publish your voting decisions?\n(A) Within one month of the AGM/EGM\n(B) Within three months of the AGM/EGM\n(C) Within six months of the AGM/EGM\n(D) Within one year of the AGM/EGM\n(E) More than one year after the AGM/EGM"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD208,COLUMNS(UNPRI_data!$A$6:A208)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD208,COLUMNS(UNPRI_data!$A$6:A208)),\"\")","v":"LE 21.1] will be applicable for reporting if any of options (A-C) are selected in [LE 21]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD208,COLUMNS(UNPRI_data!$A$6:A208)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD208,COLUMNS(UNPRI_data!$A$6:A208)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD209,COLUMNS(UNPRI_data!$A$6:A209)),\"\")","v":"LE 22, Principle 2, pg 76"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD209,COLUMNS(UNPRI_data!$A$6:A209)),\"\")","v":"Did your organisation and/or the service provider(s) acting on your behalf communicate the rationale for your voting decisions?\n(A) In cases where we voted against management recommendations or abstained, the rationale was provided privately to the company\n(B) In cases where we voted against management recommendations or abstained, the rationale was disclosed publicly\n(C) In cases where we voted against management recommendations or abstained, we did not communicate the rationale\n(D) We did not vote against management or abstain"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD209,COLUMNS(UNPRI_data!$A$6:A209)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD209,COLUMNS(UNPRI_data!$A$6:A209)),\"\")","v":"[LE 22] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD209,COLUMNS(UNPRI_data!$A$6:A209)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD209,COLUMNS(UNPRI_data!$A$6:A209)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD210,COLUMNS(UNPRI_data!$A$6:A210)),\"\")","v":"LE 22.1, Principle 2, pg 78"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD210,COLUMNS(UNPRI_data!$A$6:A210)),\"\")","v":"Indicate the proportion of votes where you and/or the service provider(s) acting on your behalf communicated the rationale for your voting decisions.\nAs proportion of votes where you voted against management recommendations or abstained:\nSelect from: \n(1) 1–10% \n(2) 11–50% \n(3) 51–75% \n(4) 76–95% \n(5) >95%\n(A) In cases where we voted against management recommendations or abstained, the rationale was provided privately to the company\n(B) In cases where we voted against management recommendations or abstained, the rationale was disclosed publicly"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD210,COLUMNS(UNPRI_data!$A$6:A210)),\"\")","v":"Proportion of votes where you voted against management recommendations or abstained:\n(A) In cases where we voted against management recommendations or abstained, the rationale was provided privately to the company\n(B) In cases where we voted against management recommendations or abstained, the rationale was disclosed publicly\nFor each, select from: (1) 1–10%, (2) 11–50%, (3) 51–75%, (4) 76–95% and (5) >95%"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD210,COLUMNS(UNPRI_data!$A$6:A210)),\"\")","v":"[LE 22.1] will be applicable for reporting if any of options (A-B) are selected in [LE 22]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD210,COLUMNS(UNPRI_data!$A$6:A210)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD210,COLUMNS(UNPRI_data!$A$6:A210)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD211,COLUMNS(UNPRI_data!$A$6:A211)),\"\")","v":"LE 23, Principle 2, 5, pg 79"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD211,COLUMNS(UNPRI_data!$A$6:A211)),\"\")","v":"Did your organisation and/or the service provider(s) acting on your behalf communicate the rationale for your voting decisions when voting against a shareholder resolution proposed/filed by a PRI signatory?\n(A) In cases where we voted against a shareholder resolution proposed/filed by a PRI signatory, the rationale was disclosed publicly\n(B) In cases where we voted against a shareholder resolution proposed/filed by a PRI signatory, the rationale was not disclosed publicly\n(C) We did not vote against any shareholder resolution proposed/filed by a PRI signatory"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD211,COLUMNS(UNPRI_data!$A$6:A211)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD211,COLUMNS(UNPRI_data!$A$6:A211)),\"\")","v":"[LE 23] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD211,COLUMNS(UNPRI_data!$A$6:A211)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD211,COLUMNS(UNPRI_data!$A$6:A211)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD212,COLUMNS(UNPRI_data!$A$6:A212)),\"\")","v":"LE 23.1, Principle 2, 5, pg 80"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD212,COLUMNS(UNPRI_data!$A$6:A212)),\"\")","v":"Indicate the proportion of votes where you and/or the service provider(s) acting on your behalf communicated the rationale for your voting decisions.\nAs proportion of votes where you voted against a shareholder resolution proposed/filed by a PRI signatory:\n(A) In cases where we voted against a shareholder resolution proposed/filed by a PRI signatory, the rationale was disclosed publicly\t\n(1) 1–10% \n(2) 11–50% \n(3) 51–75% \n(4) 76–95% \n(5) >95%"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD212,COLUMNS(UNPRI_data!$A$6:A212)),\"\")","v":"Proportion of votes where the rationale was disclosed publicly when you voted against a shareholder resolution proposed/filed by a PRI signatory:\n(1) 1–10% \n(2) 11–50% \n(3) 51–75% \n(4) 76–95% \n(5) >95%"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD212,COLUMNS(UNPRI_data!$A$6:A212)),\"\")","v":"[LE 23.1] will be applicable for reporting if option (A) is selected in [LE 23]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD212,COLUMNS(UNPRI_data!$A$6:A212)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD212,COLUMNS(UNPRI_data!$A$6:A212)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD213,COLUMNS(UNPRI_data!$A$6:A213)),\"\")","v":"LE 24, Principle 2, pg 81"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD213,COLUMNS(UNPRI_data!$A$6:A213)),\"\")","v":"How are you contributing to the integrity of the end-to-end voting chain and confirmation process?\n[Free text: medium]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD213,COLUMNS(UNPRI_data!$A$6:A213)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD213,COLUMNS(UNPRI_data!$A$6:A213)),\"\")","v":"[LE 24] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD213,COLUMNS(UNPRI_data!$A$6:A213)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD213,COLUMNS(UNPRI_data!$A$6:A213)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD214,COLUMNS(UNPRI_data!$A$6:A214)),\"\")","v":"LE 25, Principle 2, pg 84"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD214,COLUMNS(UNPRI_data!$A$6:A214)),\"\")","v":"Provide examples of the most significant (proxy) voting activities that your organisation and/or service provider carried out during the reporting year.\n(A) Example 1: ______ [Free text: large]\n\n(B) Example 2: ______ [Free text: large]\n(C) Example 3: ______ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD214,COLUMNS(UNPRI_data!$A$6:A214)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD214,COLUMNS(UNPRI_data!$A$6:A214)),\"\")","v":"[LE 25] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD214,COLUMNS(UNPRI_data!$A$6:A214)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD214,COLUMNS(UNPRI_data!$A$6:A214)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD215,COLUMNS(UNPRI_data!$A$6:A215)),\"\")","v":"FI 1, Principle 1, pg 11"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD215,COLUMNS(UNPRI_data!$A$6:A215)),\"\")","v":"Does your organisation have a formal investment process to identify material ESG factors for its fixed income assets?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) Yes, we have a formal process for identifying material ESG factors for all of our assets\n(B) Yes, we have a formal process for identifying material ESG factors for the majority of our assets\n(C) Yes, we have a formal process for identifying material ESG factors for a minority of our assets\n(D) No, we do not have a formal process. Our investment professionals identify material ESG factors at their own discretion  \n(E) No, we do not have a formal process for identifying material ESG factors"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD215,COLUMNS(UNPRI_data!$A$6:A215)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD215,COLUMNS(UNPRI_data!$A$6:A215)),\"\")","v":"Fixed income sub-asset class response options displayed in [FI 1] depend on the fixed income sub-asset classes selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD215,COLUMNS(UNPRI_data!$A$6:A215)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD215,COLUMNS(UNPRI_data!$A$6:A215)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD216,COLUMNS(UNPRI_data!$A$6:A216)),\"\")","v":"FI 1.1, Principle 1, pg 14"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD216,COLUMNS(UNPRI_data!$A$6:A216)),\"\")","v":"How does your current investment process incorporate material ESG factors?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) The investment process incorporates material governance factors\n(B) The investment process incorporates material environmental and social factors\n(C) The investment process incorporates material ESG factors beyond our organisation's typical investment time horizon\n(D) The investment process incorporates the effect of material ESG factors on revenues and business operations "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD216,COLUMNS(UNPRI_data!$A$6:A216)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD216,COLUMNS(UNPRI_data!$A$6:A216)),\"\")","v":"[FI 1.1] will be applicable for reporting if any of the options (A-D) are selected in [FI 1], and only the fixed income sub-asset classes for which options (A-D) were selected in [FI 1] will be displayed in [FI 1.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD216,COLUMNS(UNPRI_data!$A$6:A216)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD216,COLUMNS(UNPRI_data!$A$6:A216)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD217,COLUMNS(UNPRI_data!$A$6:A217)),\"\")","v":"FI 2, Principle 1, pg 16"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD217,COLUMNS(UNPRI_data!$A$6:A217)),\"\")","v":"How are material ESG factors incorporated into your portfolio risk management process?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) Investment committee members, or the equivalent function/group, have a qualitative ESG veto\n(B) Companies, sectors, countries and currency are monitored for changes in ESG exposure and for breaches of risk limits\n(C) Overall exposure to specific ESG factors is measured for our portfolio construction, and sizing or hedging adjustments are made depending on individual issuers' sensitivity to these factors\n(D) Other method of incorporating ESG factors into risk management process, please specify: ____ [Free text: medium]\n(E) We do not have a process to incorporate ESG factors into our portfolio risk management"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD217,COLUMNS(UNPRI_data!$A$6:A217)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD217,COLUMNS(UNPRI_data!$A$6:A217)),\"\")","v":"Fixed income sub-asset class response options displayed in [FI 2] depend on the fixed income sub-asset classes selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD217,COLUMNS(UNPRI_data!$A$6:A217)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD217,COLUMNS(UNPRI_data!$A$6:A217)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD218,COLUMNS(UNPRI_data!$A$6:A218)),\"\")","v":"FI 2.1, Principle 1, pg 18"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD218,COLUMNS(UNPRI_data!$A$6:A218)),\"\")","v":"For what proportion of your fixed income assets are material ESG factors incorporated into your portfolio risk management process?\nPlease select from: (1) for all of our assets, (2) for the majority of our assets and(3) for a minority of our assets, for each of:\n(1) SSA\n(A) Investment committee members, or the equivalent function/group, have a qualitative ESG veto\n(B) Companies, sectors, countries and currency are monitored for changes in ESG exposure and for breaches of risk limits\n(C) Overall exposure to specific ESG factors is measured for our portfolio construction, and sizing or hedging adjustments are made depending on individual issuers' sensitivity to these factors\n(D) Other method of incorporating ESG factors into risk management process, please specify: ____ \n(2) Corporate\n(3) Securitised\n(4) Private debt\n"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD218,COLUMNS(UNPRI_data!$A$6:A218)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD218,COLUMNS(UNPRI_data!$A$6:A218)),\"\")","v":"FI 2.1] will be applicable for reporting if any of the options (A-D) are selected in [FI 2], and only the fixed income sub-asset classes for which options (A-D) were selected in [FI 2] will be displayed in [FI 2.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD218,COLUMNS(UNPRI_data!$A$6:A218)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD218,COLUMNS(UNPRI_data!$A$6:A218)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD219,COLUMNS(UNPRI_data!$A$6:A219)),\"\")","v":"FI 3, Principle 1, pg 22"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD219,COLUMNS(UNPRI_data!$A$6:A219)),\"\")","v":"How do you incorporate the evolution of ESG factors into your fixed income asset valuation process?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) We incorporate it into the forecast of cash flow, revenues and profitability \n(B) We anticipate how the evolution of ESG factors may change the ESG profile of the debt issuer \n(C) We do not incorporate the evolution of ESG factors into our fixed income asset valuation process"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD219,COLUMNS(UNPRI_data!$A$6:A219)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD219,COLUMNS(UNPRI_data!$A$6:A219)),\"\")","v":"Fixed income sub-asset class response options displayed in [FI 3] depend on the fixed income sub-asset classes selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD219,COLUMNS(UNPRI_data!$A$6:A219)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD219,COLUMNS(UNPRI_data!$A$6:A219)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD220,COLUMNS(UNPRI_data!$A$6:A220)),\"\")","v":"FI 3.1, Principle 1, pg 24"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD220,COLUMNS(UNPRI_data!$A$6:A220)),\"\")","v":"In what proportion of cases do you incorporate the evolution of ESG factors into your fixed income asset valuation process?\nPlease select from: (1) All cases, (2) Majority of cases (3) Minority of cases , for each of: \n(1) SSA\n(A) We incorporate it into the forecast of cash flow, revenues and profitability \n(B) We anticipate how the evolution of ESG factors may change the ESG profile of the debt issuer \n(2) Corporate\n(A) We incorporate it into the forecast of cash flow, revenues and profitability \n(B) We anticipate how the evolution of ESG factors may change the ESG profile of the debt issuer \n(3) Securitised\n(A) We incorporate it into the forecast of cash flow, revenues and profitability \n(B) We anticipate how the evolution of ESG factors may change the ESG profile of the debt issuer \n(4) Private debt\n(A) We incorporate it into the forecast of cash flow, revenues and profitability \n(B) We anticipate how the evolution of ESG factors may change the ESG profile of the debt issuer "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD220,COLUMNS(UNPRI_data!$A$6:A220)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD220,COLUMNS(UNPRI_data!$A$6:A220)),\"\")","v":"[FI 3.1] will be applicable for reporting if any of the options (A-B) are selected in [FI 3], and only the fixed income sub-asset classes for which options (A-B) were selected in [FI 3] will be displayed in [FI 3.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD220,COLUMNS(UNPRI_data!$A$6:A220)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD220,COLUMNS(UNPRI_data!$A$6:A220)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD221,COLUMNS(UNPRI_data!$A$6:A221)),\"\")","v":"FI 4, Principle 1, pg 27"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD221,COLUMNS(UNPRI_data!$A$6:A221)),\"\")","v":"Provide an example of an ESG factor that your organisation incorporated into your fixed income valuation or portfolio construction and describe how that affected the returns of those assets.\n(A) Example from your active management strategies: ______ [Free text: large]\n\n(B) Example from your passive management strategies: _______ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD221,COLUMNS(UNPRI_data!$A$6:A221)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD221,COLUMNS(UNPRI_data!$A$6:A221)),\"\")","v":"Option (A) in [FI 4] will be applicable for reporting if in [OO 5.2 FI] >0% is reported for any of the following options: \"(D) Active - SSA\", \"(E) Active - Corporate\", \"(F) Active - Securitised\", \"(G) Private Debt\" AND any fixed income sub-asset class is selected in [OO 10].\nOption (B) in [FI 4] will be applicable for reporting if in [OO 5.2 FI] >0% is reported for any of the following options: \"(A) Passive - SSA\", \"(B) Passive - Corporate\", \"(C) Passive - Securitised\" AND any fixed income sub-asset class is selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD221,COLUMNS(UNPRI_data!$A$6:A221)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD221,COLUMNS(UNPRI_data!$A$6:A221)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD222,COLUMNS(UNPRI_data!$A$6:A222)),\"\")","v":"FI 5, Principle 1, pg 29"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD222,COLUMNS(UNPRI_data!$A$6:A222)),\"\")","v":"How do ESG factors influence your portfolio construction?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) The selection of individual assets within our portfolio is influenced by ESG factors \n(B) The holding period of individual assets within our portfolio is influenced by ESG factors \n(C) The portfolio weighting of individual assets within our portfolio or benchmark is influenced by ESG factors \n(D) The allocation of assets across multi-asset portfolios is influenced by ESG factors through the strategic asset allocation process\n(E) Other expressions of conviction, please specify: ____ [Free text: medium]\n(F) The portfolio construction or benchmark selection does not explicitly include the incorporation of ESG factors"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD222,COLUMNS(UNPRI_data!$A$6:A222)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD222,COLUMNS(UNPRI_data!$A$6:A222)),\"\")","v":"Fixed income sub-asset class response options displayed in [FI 5] depend on the fixed income sub-asset classes selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD222,COLUMNS(UNPRI_data!$A$6:A222)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD222,COLUMNS(UNPRI_data!$A$6:A222)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD223,COLUMNS(UNPRI_data!$A$6:A223)),\"\")","v":"FI 5.1, Principle 1, pg 31"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD223,COLUMNS(UNPRI_data!$A$6:A223)),\"\")","v":"In what proportion of cases do ESG factors influence your portfolio construction? \nSelect from: (1) in all cases, (2) in the majority of cases or(3) in a minority of cases for each of:\n(1) SSA\n(A) The selection of individual assets within our portfolio is influenced by ESG factors \n(B) The holding period of individual assets within our portfolio is influenced by ESG factors \n(C) The portfolio weighting of individual assets within our portfolio or benchmark is influenced by ESG factors \n(D) The allocation of assets across multi-asset portfolios is influenced by ESG factors through the strategic asset allocation process\n(E) Other expressions of conviction, please specify: ____ [Free text: medium]\n(2) Corporate\n(A-E, as above)\n(3) Securitised\n(A-E, as above)\n(4) Private debt\n(A-E, as above)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD223,COLUMNS(UNPRI_data!$A$6:A223)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD223,COLUMNS(UNPRI_data!$A$6:A223)),\"\")","v":"FI 5.1] will be applicable for reporting if any of the options (A-E) are selected in [FI 5], and only the fixed income sub-asset classes for which options (A-E) were selected in [FI 5] will be displayed in [FI 5.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD223,COLUMNS(UNPRI_data!$A$6:A223)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD223,COLUMNS(UNPRI_data!$A$6:A223)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD224,COLUMNS(UNPRI_data!$A$6:A224)),\"\")","v":"FI 6, Principle 1, pg 35"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD224,COLUMNS(UNPRI_data!$A$6:A224)),\"\")","v":"Please provide two examples of how ESG factors have influenced weightings and tilts in either passive or active fixed income.\n(A) Example 1: ______________ [Free text: large]\n\n(B) Example 2: ______________ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD224,COLUMNS(UNPRI_data!$A$6:A224)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD224,COLUMNS(UNPRI_data!$A$6:A224)),\"\")","v":"[FI 6] will be applicable for reporting if options \"(F) Fixed Income - SSA\", AND/OR \"(G) Fixed Income - Corporate\", AND/OR \"(H) Fixed Income - Securitised\" are selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD224,COLUMNS(UNPRI_data!$A$6:A224)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD224,COLUMNS(UNPRI_data!$A$6:A224)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD225,COLUMNS(UNPRI_data!$A$6:A225)),\"\")","v":"FI 7, Principle 1, pg 37"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD225,COLUMNS(UNPRI_data!$A$6:A225)),\"\")","v":"When assessing issuers'/borrowers' credit quality, how does your organisation incorporate material ESG risks in the majority of cases?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) In the majority of cases, we incorporate material governance-related risks \n(B) In addition to incorporating governance-related risks, in the majority of cases we also incorporate material environmental and social risks \n(C) We do not incorporate material ESG risks for the majority of our credit quality assessments of issuers/borrowers"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD225,COLUMNS(UNPRI_data!$A$6:A225)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD225,COLUMNS(UNPRI_data!$A$6:A225)),\"\")","v":"Fixed income sub-asset class response options displayed in [FI 7] depend on the fixed income sub-asset classes selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD225,COLUMNS(UNPRI_data!$A$6:A225)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD225,COLUMNS(UNPRI_data!$A$6:A225)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD226,COLUMNS(UNPRI_data!$A$6:A226)),\"\")","v":"FI 8, Principle 1, pg 39"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD226,COLUMNS(UNPRI_data!$A$6:A226)),\"\")","v":"In the majority of cases, how do you assess the relative ESG performance of a borrower within a peer group as part of your investment process?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised), Select from:\n(A) We use the relative ESG performance of a borrower to adjust the internal credit assessments of borrowers by modifying forecasted financials and future cash flow estimates\n(B) We use the relative ESG performance of a borrower to make relative sizing decisions in portfolio construction\n(C) We use the relative ESG performance of a borrower to screen for outliers when comparing credit spreads to ESG relative performance within a similar peer group\n(D) We consider the ESG performance of a borrower only on a standalone basis and do not compare it within peer groups of other benchmarks \n(E) We do not have an internal ESG performance assessment methodology"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD226,COLUMNS(UNPRI_data!$A$6:A226)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD226,COLUMNS(UNPRI_data!$A$6:A226)),\"\")","v":"FI 8] will be applicable for reporting if options \"(F) Fixed Income - SSA\", AND/OR \"(G) Fixed Income - Corporate\", AND/OR \"(H) Fixed Income - Securitised\" are selected in [OO 10], and will display the selected fixed income sub-asset classes in [FI 8]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD226,COLUMNS(UNPRI_data!$A$6:A226)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD226,COLUMNS(UNPRI_data!$A$6:A226)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD227,COLUMNS(UNPRI_data!$A$6:A227)),\"\")","v":"FI 9, Principle 1, pg 41"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD227,COLUMNS(UNPRI_data!$A$6:A227)),\"\")","v":"For your corporate fixed income, does your organisation have a framework that differentiates ESG risks by issuer country and sector?\n(A) Yes, it differentiates ESG risks by country/region (for example, local governance and labour practices)\n(B) Yes, it differentiates ESG risks by sector\n(C) No, we do not have a framework that differentiates ESG risks by issuer country/region and sector"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD227,COLUMNS(UNPRI_data!$A$6:A227)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD227,COLUMNS(UNPRI_data!$A$6:A227)),\"\")","v":"[FI 9] will be applicable for reporting if \"(G) Fixed Income - Corporate\" is selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD227,COLUMNS(UNPRI_data!$A$6:A227)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD227,COLUMNS(UNPRI_data!$A$6:A227)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD228,COLUMNS(UNPRI_data!$A$6:A228)),\"\")","v":"FI 9.1, Principle 1, pg 42"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD228,COLUMNS(UNPRI_data!$A$6:A228)),\"\")","v":"For what proportion of your corporate fixed income assets do you apply your framework for differentiating risks by issuer country/sector?\nFor each of:\n(A) We differentiate ESG risks by country/region (for example, local governance and labour practices)\n(B) We differentiate ESG risks by sector\nSelect from: (1) for all of our corporate fixed income assets,(2) for the majority of our corporate fixed income assets or (3) for a minority of our corporate fixed income assets"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD228,COLUMNS(UNPRI_data!$A$6:A228)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD228,COLUMNS(UNPRI_data!$A$6:A228)),\"\")","v":"[FI 9.1] will be applicable for reporting if any of options (A-B) are selected in [FI 9], and selected options (A-B) will prefill into [FI 9.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD228,COLUMNS(UNPRI_data!$A$6:A228)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD228,COLUMNS(UNPRI_data!$A$6:A228)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD229,COLUMNS(UNPRI_data!$A$6:A229)),\"\")","v":"FI 10, Principle 1, pg 44"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD229,COLUMNS(UNPRI_data!$A$6:A229)),\"\")","v":"Indicate how your organisation incorporates ESG factors when selecting private debt investments during the due diligence phase.\n(A) We use a qualitative ESG checklist\n(B) We assess quantitative ESG data, such as energy consumption, carbon footprint and gender diversity\n(C) We require that the investment has its own ESG policy\n(D) We hire specialised third parties for additional ESG assessments\n(E) We require the review and sign-off of our ESG due diligence process by our investment committee, or the equivalent function\n(F) Other method of incorporating ESG into the selection of private debt during due diligence, please specify: ____ [Free text: medium]\n(G) We do not incorporate ESG factors when selecting private debt during the due diligence phase"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD229,COLUMNS(UNPRI_data!$A$6:A229)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD229,COLUMNS(UNPRI_data!$A$6:A229)),\"\")","v":"[FI 10] will be applicable for reporting if \"(I) Fixed Income - Private Debt\" is selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD229,COLUMNS(UNPRI_data!$A$6:A229)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD229,COLUMNS(UNPRI_data!$A$6:A229)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD230,COLUMNS(UNPRI_data!$A$6:A230)),\"\")","v":"FI 10.1, Principle 1, pg 46"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD230,COLUMNS(UNPRI_data!$A$6:A230)),\"\")","v":"In what proportion of cases do you incorporate ESG factors when selecting private debt investment during the due diligence phase?\nSelect from: (1) in all cases,(2) in the majority of cases\tor (3) in a minority of cases for each of:\n(A) We use a qualitative ESG checklist\n(B) We assess quantitative ESG data, such as energy consumption, carbon footprint and gender diversity\n(C) We require that the investment has its own ESG policy\n(D) We hire specialised third parties for additional ESG assessments\n(E) We require the review and sign off of our ESG due diligence process by our investment committee, or the equivalent function\n(F) Other method of incorporating ESG into the selection of private debt during due diligence, please specify: ____ [Free text: medium]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD230,COLUMNS(UNPRI_data!$A$6:A230)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD230,COLUMNS(UNPRI_data!$A$6:A230)),\"\")","v":"[FI 10.1] will be applicable for reporting if any of options (A-F) are selected in [FI 10], and selected options (A-F) will prefill into [FI 10.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD230,COLUMNS(UNPRI_data!$A$6:A230)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD230,COLUMNS(UNPRI_data!$A$6:A230)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD231,COLUMNS(UNPRI_data!$A$6:A231)),\"\")","v":"FI 11, Principle 1, pg 48"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD231,COLUMNS(UNPRI_data!$A$6:A231)),\"\")","v":"How do you incorporate ESG factors into the financial analysis of securitised products?\n(A) We analyse ESG risks and returns for both the issuer or debtor and the underlying collateral or asset pool\n(B) We perform ESG analysis that covers the issuer or debtor only\n(C) We perform ESG analysis that covers the underlying collateral or asset pool only\n(D) We do not incorporate ESG factors into the financial analysis of securitised products"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD231,COLUMNS(UNPRI_data!$A$6:A231)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD231,COLUMNS(UNPRI_data!$A$6:A231)),\"\")","v":"[FI 11] will be applicable for reporting if “(H) Fixed Income – Securitised” is selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD231,COLUMNS(UNPRI_data!$A$6:A231)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD231,COLUMNS(UNPRI_data!$A$6:A231)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD232,COLUMNS(UNPRI_data!$A$6:A232)),\"\")","v":"FI 12, Principle 1, pg 50"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD232,COLUMNS(UNPRI_data!$A$6:A232)),\"\")","v":"Do your regular reviews incorporate ESG risks?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) Our regular reviews include quantitative information on material ESG risks specific to individual fixed income assets\n(B) Our regular reviews include aggregated quantitative information on material ESG risks at a fund level\n(C) Our regular reviews only highlight fund holdings where ESG ratings have changed\n(D) We do not conduct regular reviews. Risk reviews of ESG factors are conducted at the discretion of the individual fund manager and vary in frequency\n(E) We do not conduct reviews that incorporate ESG risks"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD232,COLUMNS(UNPRI_data!$A$6:A232)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD232,COLUMNS(UNPRI_data!$A$6:A232)),\"\")","v":"Fixed income sub-asset class response options displayed in [FI 12] depend on the fixed income sub-asset classes selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD232,COLUMNS(UNPRI_data!$A$6:A232)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD232,COLUMNS(UNPRI_data!$A$6:A232)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD233,COLUMNS(UNPRI_data!$A$6:A233)),\"\")","v":"FI 13, Principle 1, pg 52"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD233,COLUMNS(UNPRI_data!$A$6:A233)),\"\")","v":"Do you regularly identify and incorporate ESG incidents into the investment process for your fixed income assets?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into all of our investment decisions\n(B) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into the majority of our investment decisions\n(C) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into a minority of our investment decisions\n(D) Yes, we have an ad hoc process in place for identifying and incorporating ESG incidents \n(E) We do not have a process in place for regularly identifying and incorporating ESG incidents into our investment decision-making"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD233,COLUMNS(UNPRI_data!$A$6:A233)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD233,COLUMNS(UNPRI_data!$A$6:A233)),\"\")","v":"Fixed income sub-asset class response options displayed in [FI 13] depend on the fixed income sub-asset classes selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD233,COLUMNS(UNPRI_data!$A$6:A233)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD233,COLUMNS(UNPRI_data!$A$6:A233)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD234,COLUMNS(UNPRI_data!$A$6:A234)),\"\")","v":"FI 14, Principle 1, pg 54"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD234,COLUMNS(UNPRI_data!$A$6:A234)),\"\")","v":"In the majority of cases, how does your investment process account for differing time horizons of holdings and how they may affect ESG factors?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised), Select from:\n(A) We take into account current risks\n(B) We take into account medium-term risks\n(C) We take into account long-term risks\n(D) We do not take into account differing time horizons of holdings and how they may affect ESG factors"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD234,COLUMNS(UNPRI_data!$A$6:A234)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD234,COLUMNS(UNPRI_data!$A$6:A234)),\"\")","v":"[FI 14] will be applicable for reporting if options \"(F) Fixed Income - SSA\", AND/OR \"(G) Fixed Income - Corporate\", AND/OR \"(H) Fixed Income - Securitised\" are selected in [OO 10], and will display the selected fixed income sub-asset classes in [FI 14]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD234,COLUMNS(UNPRI_data!$A$6:A234)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD234,COLUMNS(UNPRI_data!$A$6:A234)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD235,COLUMNS(UNPRI_data!$A$6:A235)),\"\")","v":"FI 15, Principle 1, pg 56"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD235,COLUMNS(UNPRI_data!$A$6:A235)),\"\")","v":"Do you continuously monitor a list of identified long-term ESG trends related to your fixed income assets?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) We monitor long-term ESG trends for all of our assets\n(B) We monitor long-term ESG trends for the majority of our assets\n(C) We monitor long-term ESG trends for a minority of our assets\n(D) We do not continuously monitor long-term ESG trends in our investment process"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD235,COLUMNS(UNPRI_data!$A$6:A235)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD235,COLUMNS(UNPRI_data!$A$6:A235)),\"\")","v":"Fixed income sub-asset class response options displayed in [FI 15] depend on the fixed income sub-asset classes selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD235,COLUMNS(UNPRI_data!$A$6:A235)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD235,COLUMNS(UNPRI_data!$A$6:A235)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD236,COLUMNS(UNPRI_data!$A$6:A236)),\"\")","v":"FI 16, Principle 1, pg 58"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD236,COLUMNS(UNPRI_data!$A$6:A236)),\"\")","v":"What percentage of your total passive fixed income assets utilise an ESG index or benchmark?\n(A) Proportion of passive fixed income assets that utilise an ESG index or benchmark: _____%"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD236,COLUMNS(UNPRI_data!$A$6:A236)),\"\")","v":"Proportion of passive fixed income assets that utilise an ESG index or benchmark"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD236,COLUMNS(UNPRI_data!$A$6:A236)),\"\")","v":"[FI 16] will be applicable for reporting if the two conditions below are met:\n1. Signatory indicates in OO [05.2 FI] that they have >0% internal allocation in \"(1) Passive - SSA\", AND/OR \"(2) Passive - Corporate\", AND/OR \"(3) Passive - Securitised\" AND\n2. Signatory indicates in [OO 10] that they incorporate ESG for at least one of the fixed income sub-asset classes that were selected in [OO 05.2 FI].  "},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD236,COLUMNS(UNPRI_data!$A$6:A236)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD236,COLUMNS(UNPRI_data!$A$6:A236)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD237,COLUMNS(UNPRI_data!$A$6:A237)),\"\")","v":"FI 17, Principle 1-6, pg 60"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD237,COLUMNS(UNPRI_data!$A$6:A237)),\"\")","v":"Describe any leading responsible investment practices that you have adopted for some or all of your fixed income assets.\n(A) Securitised ______________ [Free text: large]\n(B) SSA ______________ [Free text: large]\n(C) Corporate ______________ [Free text: large]\n(D) Private debt ______________ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD237,COLUMNS(UNPRI_data!$A$6:A237)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD237,COLUMNS(UNPRI_data!$A$6:A237)),\"\")","v":"Fixed income sub-asset class response options displayed in [FI 17] depend on the fixed income sub-asset classes selected in [OO 10]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD237,COLUMNS(UNPRI_data!$A$6:A237)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD237,COLUMNS(UNPRI_data!$A$6:A237)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD238,COLUMNS(UNPRI_data!$A$6:A238)),\"\")","v":"FI 18, Principle 1, pg 62"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD238,COLUMNS(UNPRI_data!$A$6:A238)),\"\")","v":"What proportion of your total thematic investments are labelled green bonds, social bonds and/or sustainability bonds by the issuers in accordance with the four ICMA Social/Green Bond Principles.\n(A) Proportion of green/SDG bonds linked to environmental goals: _____%\n(B) Proportion of social/SDG bonds linked to social goals: _____%\n(C) Proportion of sustainability/SDG bonds (i.e. combination of green and social bonds linked to multiple SDG categories): _____%\n(D) Proportion of other bond labels used: _____%"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD238,COLUMNS(UNPRI_data!$A$6:A238)),\"\")","v":"Proportion of  total thematic investments that are labelled:\n(A) green/SDG bonds linked to environmental goals: _____%\n(B) social/SDG bonds linked to social goals: _____%\n(C)  sustainability/SDG bonds (i.e. combination of green and social bonds linked to multiple SDG categories): _____%\n(D)other bond labels used: _____% \nThe total percentage reported in [FI 18] must add up to 100%."},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD238,COLUMNS(UNPRI_data!$A$6:A238)),\"\")","v":"Reference to other standards: International Capital Markets Association (ICMA) Social/Green Bond Principles\n[FI 18] will be applicable for reporting if >0% is reported for any of the options (B), (E), (F), (G) in [OO 6 FI]. \n"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD238,COLUMNS(UNPRI_data!$A$6:A238)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD238,COLUMNS(UNPRI_data!$A$6:A238)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD239,COLUMNS(UNPRI_data!$A$6:A239)),\"\")","v":"FI 18.1, Principle 3, pg 63"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD239,COLUMNS(UNPRI_data!$A$6:A239)),\"\")","v":"What proportion of your social, green and/or sustainability labelled bonds has been subject to an independent review arranged by the issuer?\nAs proportion of your total social, green and/or sustainability labelled bonds, select from \n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%\nfor each of:\n(A) Second-party opinion \n(B) Third-party assurance \n(C) Green bond rating\n(D) Climate Bonds Certification according to the Climate Bonds Standard"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD239,COLUMNS(UNPRI_data!$A$6:A239)),\"\")","v":"Proportion of social, green and/or sustainability labelled bonds that has been subject to an independent review arranged by the issuer, for each of:\n(A) Second-party opinion \n(B) Third-party assurance \n(C) Green bond rating\n(D) Climate Bonds Certification according to the Climate Bonds Standard\n(N.B. exact percentage not needed, select from (1) 0, (2) 1–10%, (3) 11–50%, (4) 51–75%, or (5) >75%)"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD239,COLUMNS(UNPRI_data!$A$6:A239)),\"\")","v":"Reference to other standards: International Capital Markets Association (ICMA) Social/Green Bond Principles\n[FI 18.1] will be applicable for reporting if >0% is reported for any of the options (A-C) in [FI 18]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD239,COLUMNS(UNPRI_data!$A$6:A239)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD239,COLUMNS(UNPRI_data!$A$6:A239)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD240,COLUMNS(UNPRI_data!$A$6:A240)),\"\")","v":"FI 19, Principle 1, pg 65"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD240,COLUMNS(UNPRI_data!$A$6:A240)),\"\")","v":"How do you determine which non-labelled thematic bonds to invest in?\n(A) By reviewing the bond's use of proceeds \n(B) By reviewing companies' ESG targets \n(C) By reviewing companies' progress towards achieving ESG targets\n(D) We do not invest in non-labelled thematic bonds"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD240,COLUMNS(UNPRI_data!$A$6:A240)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD240,COLUMNS(UNPRI_data!$A$6:A240)),\"\")","v":"[FI 19] will be applicable for reporting if >0% is reported for any of the options (B), (E), (F), (G) in [OO 6 FI]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD240,COLUMNS(UNPRI_data!$A$6:A240)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD240,COLUMNS(UNPRI_data!$A$6:A240)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD241,COLUMNS(UNPRI_data!$A$6:A241)),\"\")","v":"FI 20, Principle 1, 2, 6, pg 66"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD241,COLUMNS(UNPRI_data!$A$6:A241)),\"\")","v":"What action do you take in the majority of cases where proceeds of a thematic bond issuer are not allocated to the original plan?\n(A) We engage with the issuer \n(B) We alert regulators \n(C) We alert thematic bond certification agencies\n(D) We sell the security\n(E) We publicly disclose the breach\n(F) We blacklist the issuer\n(G) Other action, please specify: ____ [Free text: small]\n(H) We do not take any specific actions when proceeds from bond issuers are not allocated in accordance with the original plan"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD241,COLUMNS(UNPRI_data!$A$6:A241)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD241,COLUMNS(UNPRI_data!$A$6:A241)),\"\")","v":"[FI 20] will be applicable for reporting if >0% is reported for any of the options (B), (E), (F), (G) in [OO 6 FI]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD241,COLUMNS(UNPRI_data!$A$6:A241)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD241,COLUMNS(UNPRI_data!$A$6:A241)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD242,COLUMNS(UNPRI_data!$A$6:A242)),\"\")","v":"FI 21, Principle 6, pg 68"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD242,COLUMNS(UNPRI_data!$A$6:A242)),\"\")","v":"How do you ensure that clients and/or beneficiaries understand ESG screens and their implications?\nSelect from: (1) for all of our fixed income assets subject to ESG screens, (2) for the majority of our fixed income assets subject to ESG screens, (3) for a minority of our fixed income assets subject to ESG screens or (4) for none of our assets subject to ESG screens, for each of:\n(A) We publish a list of ESG screens and share it on a publicly accessible platform such as a website or through fund documentation\nVoluntary URL link(s) to list of ESG screens: _______\n(B) We publish any changes in ESG screens and share it on a publicly accessible platform such as a website or through fund documentation\nVoluntary URL link(s) to ESG screen changes: _______\n(C) We outline any implications of ESG screens, such as deviation from a benchmark or impact on sector weightings, to clients and/or beneficiaries"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD242,COLUMNS(UNPRI_data!$A$6:A242)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD242,COLUMNS(UNPRI_data!$A$6:A242)),\"\")","v":"[FI 21] will be applicable for reporting if >0% is reported for any of the options (A), (D), (F), (G) in [OO 6 FI]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD242,COLUMNS(UNPRI_data!$A$6:A242)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD242,COLUMNS(UNPRI_data!$A$6:A242)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD243,COLUMNS(UNPRI_data!$A$6:A243)),\"\")","v":"FI 22, Principle 2, pg 70"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD243,COLUMNS(UNPRI_data!$A$6:A243)),\"\")","v":"At which stages does your organisation engage with issuers/borrowers?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) At the pre-issuance/pre-deal stage\n(B) At the pre-investment stage\n(C) During the holding period \n(D) At the refinancing stage \n(E) When issuers/borrowers default"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD243,COLUMNS(UNPRI_data!$A$6:A243)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD243,COLUMNS(UNPRI_data!$A$6:A243)),\"\")","v":"[FI 22] will be applicable for reporting if options \"(A) Through service providers\" AND/OR \"(C) Through internal staff\" are selected for any of the fixed income sub-asset classes in [OO 09 FI]. \nRegardless of whether the fixed income sub-asset classes selected in [OO 09 FI] are passive or active, they will appear in [FI 22] as \"(1) Securitised\", \"(2) SSA\", \"(3) Corporate\" and \"(4) Private debt\"."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD243,COLUMNS(UNPRI_data!$A$6:A243)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD243,COLUMNS(UNPRI_data!$A$6:A243)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD244,COLUMNS(UNPRI_data!$A$6:A244)),\"\")","v":"FI 22.1, Principle 2, pg 72"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD244,COLUMNS(UNPRI_data!$A$6:A244)),\"\")","v":"Describe your approach to engagement.\nEngagement approach per fixed income asset type or general description for all your fixed income engagement:\n(A) Description of engagement approach for all of our fixed income: ______________ [Free text: large]\n(B) Description of engagement approach for our securitised fixed income: ______________ [Free text: large]\n(C) Description of engagement approach for our SSA fixed income: ______________ [Free text: large]\n(D) Description of engagement approach for our corporate fixed income: ______________ [Free text: large]\n(E) Description of engagement approach for our private debt fixed income: ______________ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD244,COLUMNS(UNPRI_data!$A$6:A244)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD244,COLUMNS(UNPRI_data!$A$6:A244)),\"\")","v":"[FI 22.1] will be applicable for reporting if any of response options (A-E) are selected for any fixed income sub-asset classes in [FI 22]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD244,COLUMNS(UNPRI_data!$A$6:A244)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD244,COLUMNS(UNPRI_data!$A$6:A244)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD245,COLUMNS(UNPRI_data!$A$6:A245)),\"\")","v":"FI 23, Principle 2, pg 74"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD245,COLUMNS(UNPRI_data!$A$6:A245)),\"\")","v":"For the majority of your sovereign bond engagements, which non-issuer stakeholders do you engage with to promote your engagement objectives?\n(A) Non-ruling parties\n(B) Originators and primary dealers\n(C) Index and ESG data providers\n(D) Multinational companies/state-owned enterprises (SOEs)\n(E) Supranational organisations\n(F) Credit rating agencies (CRAs)\n(G) Business associations\n(H) Media\n(I) NGOs, think tanks and academics\n(J) Other non-issuer stakeholders, please specify: ____ [Free text: small]\n(K) We do not engage with any of the above stakeholders for the majority of our sovereign bond engagements"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD245,COLUMNS(UNPRI_data!$A$6:A245)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD245,COLUMNS(UNPRI_data!$A$6:A245)),\"\")","v":"[FI 23] will be applicable for reporting if \"(A) Through service providers\" AND/OR \"(C) Through internal staff\" are selected for \"(1) Passive - SSA\" AND/OR \"(4) Active - SSA\" in [OO 09 FI]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD245,COLUMNS(UNPRI_data!$A$6:A245)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD245,COLUMNS(UNPRI_data!$A$6:A245)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD246,COLUMNS(UNPRI_data!$A$6:A246)),\"\")","v":"PE 1, Principle 1-6, pg 9"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD246,COLUMNS(UNPRI_data!$A$6:A246)),\"\")","v":"What private equity–specific ESG guidelines are currently covered in your organisation's responsible investment policies?\n(A) Guidelines on how we adapt our ESG approach for the different sectors and geographies we invest in\n(B) Guidelines on how we adapt our ESG approach for the different strategies and company stages we invest in (e.g. venture capital, buy-out, distressed etc.)\n(C) Guidelines on screening investments\n(D) Guidelines on minimum ESG due diligence requirements\n(E) Guidelines on our approach to ESG integration into 100-day plans (or equivalent) and long-term value creation efforts  \n(F) Guidelines on our approach to monitoring ESG risks, opportunities and incidents\n(G) Guidelines on our approach to ESG reporting\n(H) Identification of individuals or a group with ultimate responsibility for ESG\n(I) Our policies do not cover private equity–specific ESG guidelines"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD246,COLUMNS(UNPRI_data!$A$6:A246)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD246,COLUMNS(UNPRI_data!$A$6:A246)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD246,COLUMNS(UNPRI_data!$A$6:A246)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD246,COLUMNS(UNPRI_data!$A$6:A246)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD247,COLUMNS(UNPRI_data!$A$6:A247)),\"\")","v":"PE 2, Principle 1, 4, pg 11"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD247,COLUMNS(UNPRI_data!$A$6:A247)),\"\")","v":"For all of your funds that you closed during the reporting year, what type of formal responsible investment commitments did you make in Limited Partnership Agreements (LPAs) or side letters? \nIf you did not close any funds during this reporting year, refer to the last reporting year in which you did close funds.)\n(A) We incorporated responsible investment commitments in LPAs as a standard, default procedure\n(B) We added responsible investment commitments in LPAs upon client request\n(C) We added responsible investment commitments in side letters upon client request\n(D) We did not make any formal responsible investment commitments for the relevant reporting year\n(E) Not applicable as we have never raised funds\n(F) Not applicable as we have not raised funds in the last 5 years"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD247,COLUMNS(UNPRI_data!$A$6:A247)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD247,COLUMNS(UNPRI_data!$A$6:A247)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD247,COLUMNS(UNPRI_data!$A$6:A247)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD247,COLUMNS(UNPRI_data!$A$6:A247)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD248,COLUMNS(UNPRI_data!$A$6:A248)),\"\")","v":"PE 3, Principle 1, pg 12"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD248,COLUMNS(UNPRI_data!$A$6:A248)),\"\")","v":"During the reporting year, how did you conduct ESG materiality analysis for your potential private equity investments? Select from: 1) for all of our potential private equity investments, (2) for the majority of our potential private equity investments, (3) for a minority of our potential private equity investments and (4) for none of our potential private equity investments, for each of:\n(A) We assessed materiality at the portfolio company level, as each case is unique\n(B) We performed a mix of industry-level and portfolio company–level materiality analysis\n(C) We assessed materiality at the industry level only"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD248,COLUMNS(UNPRI_data!$A$6:A248)),\"\")","v":"Proportion of potential private equity investments subject to each type of ESG materiality analysis during the reporting year\n(A) We assessed materiality at the portfolio company level, as each case is unique\n(B) We performed a mix of industry-level and portfolio company–level materiality analysis\n(C) We assessed materiality at the industry level only\n[N.B. only need to state: Select from: for all of our potential private equity investments, for the majority of our potential private equity investments, for a minority of our potential private equity investments or for none of our potential private equity investments."},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD248,COLUMNS(UNPRI_data!$A$6:A248)),\"\")","v":"[PE 3.1] will be applicable for reporting if answers (1), (2) and/or (3) are selected for any of options (A–C) in [PE 3]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD248,COLUMNS(UNPRI_data!$A$6:A248)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD248,COLUMNS(UNPRI_data!$A$6:A248)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD249,COLUMNS(UNPRI_data!$A$6:A249)),\"\")","v":"PE 3.1, Principle 1, pg 15"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD249,COLUMNS(UNPRI_data!$A$6:A249)),\"\")","v":"During the reporting year, what tools, standards and data did you use in your ESG materiality analysis of potential private equity investments?\n(A) We used GRI Standards to inform our private equity materiality analysis\n(B) We used SASB to inform our private equity materiality analysis\n(C) We used environmental and social issues detailed in the IFC Performance Standards (or other similar standards) in our private equity materiality analysis \n(D) We used climate risk disclosures such as the TCFD recommendations (or other climate risk analysis tools) to inform our private equity materiality analysis \n(E) We used geopolitical and macro-economic considerations in our private equity materiality analysis\n(F) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD249,COLUMNS(UNPRI_data!$A$6:A249)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD249,COLUMNS(UNPRI_data!$A$6:A249)),\"\")","v":"PE 3.1] will be applicable for reporting if answers (1), (2) and/or (3) are selected for any of options (A–C) in [PE 3]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD249,COLUMNS(UNPRI_data!$A$6:A249)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD249,COLUMNS(UNPRI_data!$A$6:A249)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD250,COLUMNS(UNPRI_data!$A$6:A250)),\"\")","v":"PE 4, Principle 1, pg 17"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD250,COLUMNS(UNPRI_data!$A$6:A250)),\"\")","v":"During the reporting year, how did ESG factors affect the selection of your private equity investments?\nSelect from: (1) for all of our private equity investments selected, (2) for the majority of our private equity investments selected, (3) for a minority of our private equity investments selected or (4) for none of our private equity investments selected, for each of:\n(A) ESG factors helped identify risks\n(B) ESG factors were discussed by the investment committee (or equivalent)\n(C) ESG factors helped identify remedial actions for our 100-day plans (or equivalent)\n(D) ESG factors helped identify opportunities for value creation\n(E) ESG factors led to the abandonment of potential investments\n(F) ESG factors impacted investments in terms of price offered and/or paid by having an effect on revenue assumptions\n(G) ESG factors impacted investments in terms of price offered and/or paid by having an effect on CAPEX assumptions\n(H) ESG factors impacted investments in terms of price offered and/or paid by having an effect on OPEX assumptions\n(I) ESG factors impacted investments in terms of price offered and/or paid by having an effect on the cost of capital or discount rate assumptions\n(J) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD250,COLUMNS(UNPRI_data!$A$6:A250)),\"\")","v":"Proportion of private equity investment during the reporting year selected using each of:\n(A) ESG factors helped identify risks\n(B) ESG factors were discussed by the investment committee (or equivalent)\n(C) ESG factors helped identify remedial actions for our 100-day plans (or equivalent)\n(D) ESG factors helped identify opportunities for value creation\n(E) ESG factors led to the abandonment of potential investments\n(F) ESG factors impacted investments in terms of price offered and/or paid by having an effect on revenue assumptions\n(G) ESG factors impacted investments in terms of price offered and/or paid by having an effect on CAPEX assumptions\n(H) ESG factors impacted investments in terms of price offered and/or paid by having an effect on OPEX assumptions\n(I) ESG factors impacted investments in terms of price offered and/or paid by having an effect on the cost of capital or discount rate assumptions\n(J) Other, please specify: ____ [Free text: small]\n how did ESG factors affect the selection of your private equity investments?\n(N.B. don't need specific percentages; simply disclose: (1) for all of our private equity investments selected, (2) for the majority of our private equity investments selected, (3) for a minority of our private equity investments selected or (4) for none of our private equity investments selected)"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD250,COLUMNS(UNPRI_data!$A$6:A250)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD250,COLUMNS(UNPRI_data!$A$6:A250)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD250,COLUMNS(UNPRI_data!$A$6:A250)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD251,COLUMNS(UNPRI_data!$A$6:A251)),\"\")","v":"PE 5, Principle 1, pg 20"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD251,COLUMNS(UNPRI_data!$A$6:A251)),\"\")","v":"Once material ESG factors have been identified, what processes do you use to conduct due diligence on these factors for potential investments?\nSelect from (1) for all of our potential private equity investments, (2) for the majority of our potential private equity investments, (3) for a minority of our potential private equity investments or (4) for none of our potential private equity investments, for each of: \n(A) We do a high-level/desktop review against an ESG checklist for initial red flags\n(B) We send detailed ESG questionnaires to target companies\n(C) We hire third-party consultants to do technical due diligence on specific issues\n(D) We conduct site visits and in-depth interviews with management and personnel\n(E) We incorporate actions based on the risks and opportunities identified in the due diligence process into the 100-day plan (or equivalent)\n(F) We incorporate ESG due diligence findings in all of our relevant investment process documentation in the same manner as for other key due diligence (e.g.  commercial, accounting and legal)\n(G) Our investment committee (or an equivalent decision-making body) is ultimately responsible for ensuring all ESG due diligence is completed in the same manner as for other key due diligence (e.g. commercial, accounting and legal)\n(H) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD251,COLUMNS(UNPRI_data!$A$6:A251)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD251,COLUMNS(UNPRI_data!$A$6:A251)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD251,COLUMNS(UNPRI_data!$A$6:A251)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD251,COLUMNS(UNPRI_data!$A$6:A251)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD252,COLUMNS(UNPRI_data!$A$6:A252)),\"\")","v":"PE 6, Principle 1, pg 22"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD252,COLUMNS(UNPRI_data!$A$6:A252)),\"\")","v":"During the reporting year, did you track one or more core ESG KPIs across all your private equity investments?\n(A) Yes, we tracked environmental KPIs\n(B) Yes, we tracked social KPIs \n(C) Yes, we tracked governance KPIs\n(D) We did not track ESG KPIs across our private equity investments"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD252,COLUMNS(UNPRI_data!$A$6:A252)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD252,COLUMNS(UNPRI_data!$A$6:A252)),\"\")","v":"PE 6.1] will be applicable for reporting if any options (A–C) are selected in [PE 6]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD252,COLUMNS(UNPRI_data!$A$6:A252)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD252,COLUMNS(UNPRI_data!$A$6:A252)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD253,COLUMNS(UNPRI_data!$A$6:A253)),\"\")","v":"PE 6.1, Principle 1, pg 25"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD253,COLUMNS(UNPRI_data!$A$6:A253)),\"\")","v":"Provide examples of the core ESG KPIs you tracked across all of your private equity investments. (Up to 10)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD253,COLUMNS(UNPRI_data!$A$6:A253)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD253,COLUMNS(UNPRI_data!$A$6:A253)),\"\")","v":"[PE 6.1] will be applicable for reporting if any options (A–C) are selected in [PE 6]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD253,COLUMNS(UNPRI_data!$A$6:A253)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD253,COLUMNS(UNPRI_data!$A$6:A253)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD254,COLUMNS(UNPRI_data!$A$6:A254)),\"\")","v":"PE 7, Principle 1, pg 27"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD254,COLUMNS(UNPRI_data!$A$6:A254)),\"\")","v":"For the majority of the core KPIs that you tracked, how did you set targets across your private equity investments?\n(A) We set targets to achieve incremental improvements based on past performance\n(B) We set targets using industry benchmarks/standards\n(C) We set targets against global benchmarks or thresholds (e.g. on climate change and/or the SDGs)\n(D) We did not set targets for the core ESG KPIs that we tracked\n(E) We did not set targets as we don't track core ESG KPIs"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD254,COLUMNS(UNPRI_data!$A$6:A254)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD254,COLUMNS(UNPRI_data!$A$6:A254)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD254,COLUMNS(UNPRI_data!$A$6:A254)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD254,COLUMNS(UNPRI_data!$A$6:A254)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD255,COLUMNS(UNPRI_data!$A$6:A255)),\"\")","v":"PE 8, Principle 1, 2, pg 28"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD255,COLUMNS(UNPRI_data!$A$6:A255)),\"\")","v":"What processes do you have in place to support meeting your ESG targets for your private equity investments?\nSelect from: \n(1) for all of our private equity investments\n(2) for the majority of our private equity investments\n(3) for a minority of our private equity investments\n(4) for none of our private equity investments\nfor each of: \n(A) We use operational-level benchmarks to assess and analyse the performance of portfolio companies against sector performance\n(B) We implement international best practice standards such as the IFC Performance Standards to guide ongoing assessment and analysis\n(C) We implement certified environmental management systems across our portfolio\n(D) We make sufficient budget available to ensure that the systems and procedures needed to achieve the target are put in place\n(E) We hire external verification services to audit performance, systems and procedures\n(F) We develop minimum health and safety standards \n(G) We conduct ongoing engagement with all key stakeholders at the portfolio company level (e.g. local communities, NGOs, governments and end-users)\n(H) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD255,COLUMNS(UNPRI_data!$A$6:A255)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD255,COLUMNS(UNPRI_data!$A$6:A255)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD255,COLUMNS(UNPRI_data!$A$6:A255)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD255,COLUMNS(UNPRI_data!$A$6:A255)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD256,COLUMNS(UNPRI_data!$A$6:A256)),\"\")","v":"PE 8.1, Principle 1, 2, pg 32"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD256,COLUMNS(UNPRI_data!$A$6:A256)),\"\")","v":"Describe up to two processes that you put in place during the reporting year to support meeting your ESG targets.\nProcesses to support meeting ESG targets\n(A) Process 1 ____ [Free text: large]\n(B) Process 2 ____ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD256,COLUMNS(UNPRI_data!$A$6:A256)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD256,COLUMNS(UNPRI_data!$A$6:A256)),\"\")","v":"[PE 8.1] will be applicable for reporting if answers (1), (2) and/or (3) are selected for any of options (A–H) in [PE 8]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD256,COLUMNS(UNPRI_data!$A$6:A256)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD256,COLUMNS(UNPRI_data!$A$6:A256)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD257,COLUMNS(UNPRI_data!$A$6:A257)),\"\")","v":"PE 9, Principle 1, 2, pg 33"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD257,COLUMNS(UNPRI_data!$A$6:A257)),\"\")","v":"Describe ESG risks and opportunities that you integrate into your 100-day plans, including who is accountable for their successful completion and how the process is monitored."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD257,COLUMNS(UNPRI_data!$A$6:A257)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD257,COLUMNS(UNPRI_data!$A$6:A257)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD257,COLUMNS(UNPRI_data!$A$6:A257)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD257,COLUMNS(UNPRI_data!$A$6:A257)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD258,COLUMNS(UNPRI_data!$A$6:A258)),\"\")","v":"PE 10, Principle 1, 2, pg 34"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD258,COLUMNS(UNPRI_data!$A$6:A258)),\"\")","v":"Post-investment, how do you manage material ESG-related risks and opportunities to create value during the holding period of your investments?\nSelect from: \n(1) for all of our private equity investments\n(2) for the majority of our private equity investments\n(3) for a minority of our private equity investments\n(4) for none of our private equity investments\nFor each of:\n(A) We develop company-specific ESG action plans based on pre-investment research, due diligence and materiality findings\n(B) We adjust our ESG action plans regularly based on performance monitoring findings\n(C) We hire external advisors to provide support with specific ESG value creation opportunities\n(D) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD258,COLUMNS(UNPRI_data!$A$6:A258)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD258,COLUMNS(UNPRI_data!$A$6:A258)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD258,COLUMNS(UNPRI_data!$A$6:A258)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD258,COLUMNS(UNPRI_data!$A$6:A258)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD259,COLUMNS(UNPRI_data!$A$6:A259)),\"\")","v":"PE 11, Principle 2, pg 36"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD259,COLUMNS(UNPRI_data!$A$6:A259)),\"\")","v":"Describe how your long-term ESG action plans are currently defined, implemented and monitored."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD259,COLUMNS(UNPRI_data!$A$6:A259)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD259,COLUMNS(UNPRI_data!$A$6:A259)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD259,COLUMNS(UNPRI_data!$A$6:A259)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD259,COLUMNS(UNPRI_data!$A$6:A259)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD260,COLUMNS(UNPRI_data!$A$6:A260)),\"\")","v":"PE 12, Principle 1, 2, pg 40"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD260,COLUMNS(UNPRI_data!$A$6:A260)),\"\")","v":"How do you ensure that adequate ESG-related competence exists at the portfolio company level?\nSelect from:\n(1) for all of our private equity investments\n(2) for the majority of our private equity investments\n(3) for a minority of our private equity investments\n(4) for none of our private equity investments\nFor each of: \n(A) We assign the board responsibility for ESG matters\n(B) We mandate that material ESG matters are discussed by the board at least once a year\n(C) We provide training on ESG aspects and management best practices relevant to the portfolio company to C-suite executives only\n(D) We provide training on ESG aspects and management best practices relevant to the portfolio company to employees (excl. C-suite executives)\n(E) We support the portfolio company in developing and implementing its ESG strategy\n(F) We support portfolio companies by finding external ESG expertise (e.g. consultants or auditors)\n(G) We share best practices across portfolio companies (e.g. educational sessions or implementation of environmental and social management systems)\n(H) We include incentives to improve ESG performance in management remuneration schemes\n(I) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD260,COLUMNS(UNPRI_data!$A$6:A260)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD260,COLUMNS(UNPRI_data!$A$6:A260)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD260,COLUMNS(UNPRI_data!$A$6:A260)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD260,COLUMNS(UNPRI_data!$A$6:A260)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD261,COLUMNS(UNPRI_data!$A$6:A261)),\"\")","v":"PE 12.1, Principle 1, 2, pg 7"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD261,COLUMNS(UNPRI_data!$A$6:A261)),\"\")","v":"Describe up to two initiatives taken as part of your ESG competence-building efforts during the reporting year.\nESG competence-building initiatives\n(A) Initiative 1 ____ [Free text: large]\n(B) Initiative 2 ____ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD261,COLUMNS(UNPRI_data!$A$6:A261)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD261,COLUMNS(UNPRI_data!$A$6:A261)),\"\")","v":"[PE 12.1] will be applicable for reporting if answers (1), (2) and/or (3) are selected for any of options (A–I) in [PE 12]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD261,COLUMNS(UNPRI_data!$A$6:A261)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD261,COLUMNS(UNPRI_data!$A$6:A261)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD262,COLUMNS(UNPRI_data!$A$6:A262)),\"\")","v":"PE 13, Principle 4, 6, pg 41"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD262,COLUMNS(UNPRI_data!$A$6:A262)),\"\")","v":"During the reporting year, what responsible investment information has your organisation shared with potential buyers of private equity investments?\nSelect from:\n(1) for all of our private equity investments\n(2) for the majority of our private equity investments\n(3) for a minority of our private equity investments\n(4) for none of our private equity investments\nFor each of:\n(A) We shared our firm's high-level commitment to responsible investment (e.g. that we are a PRI signatory)\n(B) We shared a description of what industry and asset class standards our firm aligns with (e.g. TCFD or GRESB)\n(C) We shared our firm's responsible investment policy (at minimum, a summary of key aspects and firm-specific approach)\n(D) We shared our firm's ESG risk assessment methodology (topics covered, in-house and/or with external support)\n(E) We shared the outcome of our latest ESG risk assessment on the asset or portfolio company \n(F) We shared key ESG performance data on the asset or portfolio company being sold\n(G) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD262,COLUMNS(UNPRI_data!$A$6:A262)),\"\")","v":"Proportion of PE investment s for which responsible investment information has been shared with potential buyers during the reporting year:\nFor each of:\n(A) We shared our firm's high-level commitment to responsible investment (e.g. that we are a PRI signatory)\n(B) We shared a description of what industry and asset class standards our firm aligns with (e.g. TCFD or GRESB)\n(C) We shared our firm's responsible investment policy (at minimum, a summary of key aspects and firm-specific approach)\n(D) We shared our firm's ESG risk assessment methodology (topics covered, in-house and/or with external support)\n(E) We shared the outcome of our latest ESG risk assessment on the asset or portfolio company \n(F) We shared key ESG performance data on the asset or portfolio company being sold\n(G) Other, please specify: ____ [Free text: small]\n[don't need specific percentages, only: (1) for all of our private equity investments, (2) for the majority of our private equity investments, (3) for a minority of our private equity investments and (4) for none of our private equity investments]"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD262,COLUMNS(UNPRI_data!$A$6:A262)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD262,COLUMNS(UNPRI_data!$A$6:A262)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD262,COLUMNS(UNPRI_data!$A$6:A262)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD263,COLUMNS(UNPRI_data!$A$6:A263)),\"\")","v":"PE 14, Principle 6, pg 44"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD263,COLUMNS(UNPRI_data!$A$6:A263)),\"\")","v":"During the reporting year, how did you report on core ESG data and targets to your investors or beneficiaries?\n(A) We reported in aggregate through a publicly disclosed sustainability report\n(B) We reported in aggregate through formal reporting to investors or beneficiaries\n(C) We reported on the portfolio company level through formal reporting to investors or beneficiaries\n(D) We reported through a limited partners advisory committee\n(E) We reported back at digital or physical events or meetings with investors or beneficiaries \n(F) We did ad hoc or informal reporting on serious ESG incidents\n(G) Other, please specify: ____ [Free text: small]\n(H) We did not report on core ESG data and targets to our investors or beneficiaries during the reporting year"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD263,COLUMNS(UNPRI_data!$A$6:A263)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD263,COLUMNS(UNPRI_data!$A$6:A263)),\"\")","v":"Reference to other standards:\tOECD Responsible Business Conduct for Institutional Investors recommendations, ICGN Global Stewardship Principles"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD263,COLUMNS(UNPRI_data!$A$6:A263)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD263,COLUMNS(UNPRI_data!$A$6:A263)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD264,COLUMNS(UNPRI_data!$A$6:A264)),\"\")","v":"INF 1, Principle 1-6, pg 10"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD264,COLUMNS(UNPRI_data!$A$6:A264)),\"\")","v":"What infrastructure-specific ESG guidelines are currently covered in your organisation's responsible investment policies?\n(A) Guidelines on how we adapt our ESG approach for each infrastructure sector we invest in \n(B) Guidelines on our ESG approach to new construction\n(C) Guidelines on our ESG approach to standing investments or operating assets\n(D) Guidelines on our engagement approach related to workforce\n(E) Guidelines on our engagement approach related to third-party operators\n(F) Guidelines on our engagement approach related to contractors\n(G) Guidelines on our engagement approach related to other external stakeholders (e.g. government, local communities and end-users)\n(H) Our policies do not cover infrastructure-specific ESG guidelines"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD264,COLUMNS(UNPRI_data!$A$6:A264)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD264,COLUMNS(UNPRI_data!$A$6:A264)),\"\")","v":"Option (B) in [INF 1] will be applicable for reporting if \"(B) New construction\" is >0% in [OO 31].\nOption (C) in [INF 1] will be applicable for reporting if \"(A) Standing investments / operating assets\" is >0% in [OO 31].\nOption (E) in [INF 1] will be applicable for reporting if \"(B) By third party infrastructure operators that we appoint\" is >0% in [OO 32]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD264,COLUMNS(UNPRI_data!$A$6:A264)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD264,COLUMNS(UNPRI_data!$A$6:A264)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD265,COLUMNS(UNPRI_data!$A$6:A265)),\"\")","v":"INF 2, Principle 1, 4, pg 12"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD265,COLUMNS(UNPRI_data!$A$6:A265)),\"\")","v":"For all of your funds that you closed during the reporting year, what type of formal responsible investment commitments did you make in Limited Partnership Agreements (LPAs) or side letters?  (If you did not close any funds during this reporting year, refer to the last reporting year in which you did close funds.)\n(A) We incorporated responsible investment commitments in LPAs as a standard, default procedure\n(B) We added responsible investment commitments in LPAs upon client request\n(C) We added responsible investment commitments in side letters upon client request\n(D) We did not make any formal responsible investment commitments for the relevant reporting year\n(E) Not applicable as we have never raised funds\n(F) Not applicable as we have not raised funds in the last 5 years"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD265,COLUMNS(UNPRI_data!$A$6:A265)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD265,COLUMNS(UNPRI_data!$A$6:A265)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD265,COLUMNS(UNPRI_data!$A$6:A265)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD265,COLUMNS(UNPRI_data!$A$6:A265)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD266,COLUMNS(UNPRI_data!$A$6:A266)),\"\")","v":"INF 3, Principle 1, pg 14"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD266,COLUMNS(UNPRI_data!$A$6:A266)),\"\")","v":"During the reporting year, how did you conduct ESG materiality analysis for your potential infrastructure investments?  \nFor each of:\n(1) for all of our potential infrastructure investments\n(2) for the majority of our potential infrastructure investments\n(3) for a minority of our potential infrastructure investments\n(4) for none of our potential infrastructure investments\nSelect from:\n(A) We assessed materiality at the asset level, as each case is unique\n(B) We performed a mix of industry-level and asset-level materiality analysis\n(C) We assessed materiality at the industry level only"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD266,COLUMNS(UNPRI_data!$A$6:A266)),\"\")","v":"see disclosure requirements"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD266,COLUMNS(UNPRI_data!$A$6:A266)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD266,COLUMNS(UNPRI_data!$A$6:A266)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD266,COLUMNS(UNPRI_data!$A$6:A266)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD267,COLUMNS(UNPRI_data!$A$6:A267)),\"\")","v":"INF 3.1, Principle 1, pg 16"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD267,COLUMNS(UNPRI_data!$A$6:A267)),\"\")","v":"During the reporting year, what tools, standards and data did you use in your ESG materiality analysis of potential infrastructure investments? \n(A) We used GRI Standards to inform our infrastructure materiality analysis\n(B) We used SASB to inform our infrastructure materiality analysis\n(C) We used GRESB Materiality Assessment (RC7) or similar in our infrastructure materiality analysis \n(D) We used environmental and social issues detailed in the IFC Performance Standards (or other similar standards) in our infrastructure materiality analysis \n(E) We used climate risk disclosures such as the TCFD recommendations (or other climate risk analysis tools) to inform our infrastructure materiality analysis \n(F) We used geopolitical and macro-economic considerations in our infrastructure materiality analysis\n(G) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD267,COLUMNS(UNPRI_data!$A$6:A267)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD267,COLUMNS(UNPRI_data!$A$6:A267)),\"\")","v":"[INF 3.1] will be applicable for reporting if options (1), (2) and/or (3) are selected for any of options (A–C) in [INF 3]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD267,COLUMNS(UNPRI_data!$A$6:A267)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD267,COLUMNS(UNPRI_data!$A$6:A267)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD268,COLUMNS(UNPRI_data!$A$6:A268)),\"\")","v":"INF 4, Principle 1, pg 18"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD268,COLUMNS(UNPRI_data!$A$6:A268)),\"\")","v":"During the reporting year, how did ESG factors affect the selection of your infrastructure investments? \nSelect from:\n(1) for all of our infrastructure investments selected\n(2) for the majority of our infrastructure investments selected\n(3) for a minority of our infrastructure investments selected\n(4) for none of our infrastructure investments selected\nFor each of:\n(A) ESG factors helped identify risks\n(B) ESG factors were discussed by the investment committee (or equivalent)\n(C) ESG factors helped identify remedial actions for our 100-day plans (or equivalent)\n(D) ESG factors helped identify opportunities for value creation\n(E) ESG factors led to the abandonment of potential investments\n(F) ESG factors impacted investments in terms of price offered and/or paid by having an effect on revenue assumptions\n(G) ESG factors impacted investments in terms of price offered and/or paid by having an effect on CAPEX assumptions\n(H) ESG factors impacted investments in terms of price offered and/or paid by having an effect on OPEX assumptions\n(I) ESG factors impacted investments in terms of price offered and/or paid by having an effect on the cost of capital or discount rate assumptions\n(J) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD268,COLUMNS(UNPRI_data!$A$6:A268)),\"\")","v":"see disclosure requirements"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD268,COLUMNS(UNPRI_data!$A$6:A268)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD268,COLUMNS(UNPRI_data!$A$6:A268)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD268,COLUMNS(UNPRI_data!$A$6:A268)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD269,COLUMNS(UNPRI_data!$A$6:A269)),\"\")","v":"INF 5, Principle 1, pg 21"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD269,COLUMNS(UNPRI_data!$A$6:A269)),\"\")","v":"Once material ESG factors have been identified, what processes do you use to conduct due diligence on these factors for potential investments? \nSelect from:\n(1) for all of our potential infrastructure investments\n(2) for the majority of our potential infrastructure investments\n(3) for a minority of our potential infrastructure investments\n(4) for none of our potential infrastructure investments\nFor each of:\n(A) We do a high-level/desktop review against an ESG checklist for initial red flags\n(B) We send detailed ESG questionnaires to target companies\n(C) We hire third-party consultants to do technical due diligence on specific issues\n(D) We conduct site visits and in-depth interviews with management and personnel\n(E) We incorporate actions based on the risks and opportunities identified in the due diligence process into the 100-day plan (or equivalent)\n(F) We incorporate ESG due diligence findings in all of our relevant investment process documentation in the same manner as for other key due diligence (e.g. commercial, accounting and legal)\n(G) Our investment committee (or an equivalent decision-making body) is ultimately responsible for ensuring all ESG due diligence is completed in the same manner as for other key due diligence (e.g. commercial, accounting and legal)\n(H) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD269,COLUMNS(UNPRI_data!$A$6:A269)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD269,COLUMNS(UNPRI_data!$A$6:A269)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD269,COLUMNS(UNPRI_data!$A$6:A269)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD269,COLUMNS(UNPRI_data!$A$6:A269)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD270,COLUMNS(UNPRI_data!$A$6:A270)),\"\")","v":"INF 6, Principle 1,4, pg 24"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD270,COLUMNS(UNPRI_data!$A$6:A270)),\"\")","v":"During the reporting year, how did you include ESG factors in all of your selections of external operators? (If you did not select external operators during the reporting year, report on the most recent year in which you selected external/third-party infrastructure operators.)\n(A) We requested information from potential operators on their overall approach to ESG\n(B) We requested track records and examples from potential operators on how they manage ESG factors\n(C) We requested information from potential operators on their engagement process(es) with stakeholders\n(D) We requested documentation from potential operators on their responsible procurement and/or contractor practices (including responsibilities, approach and incentives)\n(E) Other, please specify: ____ [Free text: small]\n(F) We did not include ESG factors in our selection of external operators"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD270,COLUMNS(UNPRI_data!$A$6:A270)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD270,COLUMNS(UNPRI_data!$A$6:A270)),\"\")","v":"[INF 6] will be applicable for reporting if \"(B) by third party infrastructure operators that we appoint\" is >0% in [OO 32]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD270,COLUMNS(UNPRI_data!$A$6:A270)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD270,COLUMNS(UNPRI_data!$A$6:A270)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD271,COLUMNS(UNPRI_data!$A$6:A271)),\"\")","v":"INF 7, Principle 1,4, pg 26"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD271,COLUMNS(UNPRI_data!$A$6:A271)),\"\")","v":"How did you include ESG factors in the appointment of your current external operators?\nSelect from:\n(1) for all of our external operators\n(2) for the majority of our external operators\n(3) for a minority of our external operators\n(4) for none of our external operators\nFor each of: \n(A) We set clear and detailed expectations for incorporating ESG factors into all relevant elements of infrastructure asset management \n(B) We set clear ESG reporting requirements\n(C) We set clear ESG performance targets\n(D) We set incentives related to ESG targets\n(E) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD271,COLUMNS(UNPRI_data!$A$6:A271)),\"\")","v":"see disclosure requirements"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD271,COLUMNS(UNPRI_data!$A$6:A271)),\"\")","v":"[INF 7] will be applicable for reporting if \"(B) by third party infrastructure operators that we appoint\" is >0% in [OO 32]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD271,COLUMNS(UNPRI_data!$A$6:A271)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD271,COLUMNS(UNPRI_data!$A$6:A271)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD272,COLUMNS(UNPRI_data!$A$6:A272)),\"\")","v":"INF 8, Principle 1,4, pg 29"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD272,COLUMNS(UNPRI_data!$A$6:A272)),\"\")","v":"How do you include ESG factors in the monitoring of external operators?\nSelect from: (1) for all of our external operators\n(2) for the majority of our external operators\n(3) for a minority of our external operators\n(4) for none of our external operators\n(A) We monitor performance against quantitative and/or qualitative environmental targets\n(B) We monitor performance against quantitative and/or qualitative social targets\n(C) We monitor performance against quantitative and/or qualitative governance targets\n(D) We have regular discussions about ESG factors with all relevant stakeholders\n(E) We conduct a performance review of key staff based on ESG alignment linked to KPIs and a financial incentive structure\n(F) We have internal/external parties conduct site visits at least once a year \n(G) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD272,COLUMNS(UNPRI_data!$A$6:A272)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD272,COLUMNS(UNPRI_data!$A$6:A272)),\"\")","v":"Reference to other standards\tGRESB 2020 Infrastructure Asset Assessment: SE2 (Management: Stakeholder Engagement)\n[INF 8] will be applicable for reporting if \"(B) by third party infrastructure operators that we appoint\" is >0% in [OO 32].\n"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD272,COLUMNS(UNPRI_data!$A$6:A272)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD272,COLUMNS(UNPRI_data!$A$6:A272)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD273,COLUMNS(UNPRI_data!$A$6:A273)),\"\")","v":"INF 9, Principle 1, pg 32"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD273,COLUMNS(UNPRI_data!$A$6:A273)),\"\")","v":"During the reporting year, did you track one or more core ESG KPIs across all your infrastructure investments?\n(A) Yes, we tracked environmental KPIs\n(B) Yes, we tracked social KPIs \n(C) Yes, we tracked governance KPIs\n(D) We did not track ESG KPIs across our infrastructure investments"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD273,COLUMNS(UNPRI_data!$A$6:A273)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD273,COLUMNS(UNPRI_data!$A$6:A273)),\"\")","v":"Reference to other standards:\tGRESB 2020 Infrastructure Asset Assessment: RM3.1, RM3.2 and RM3.3\n"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD273,COLUMNS(UNPRI_data!$A$6:A273)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD273,COLUMNS(UNPRI_data!$A$6:A273)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD274,COLUMNS(UNPRI_data!$A$6:A274)),\"\")","v":"INF 9.1, Principle 1, pg 34"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD274,COLUMNS(UNPRI_data!$A$6:A274)),\"\")","v":"Provide examples of the core ESG KPIs you tracked across all of your infrastructure investments. (up to 10)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD274,COLUMNS(UNPRI_data!$A$6:A274)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD274,COLUMNS(UNPRI_data!$A$6:A274)),\"\")","v":"Reference to other standards: GRESB 2020 Infrastructure Asset Assessment: RM3.1, RM3.2 and RM3.3\n\n[INF 9.1] will be applicable for reporting if any options (A–C) are selected in [INF 9]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD274,COLUMNS(UNPRI_data!$A$6:A274)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD274,COLUMNS(UNPRI_data!$A$6:A274)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD275,COLUMNS(UNPRI_data!$A$6:A275)),\"\")","v":"INF 10, Principle 1, pg 36"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD275,COLUMNS(UNPRI_data!$A$6:A275)),\"\")","v":"For the majority of the core KPIs that you tracked, how did you set targets across your infrastructure investments?\n(A) We set targets to achieve incremental improvements based on past performance\n(B) We set targets using industry benchmarks or standards\n(C) We set targets against global benchmarks or thresholds (e.g. on climate change and/or the SDGs)\n(D) We did not set targets for the core ESG KPIs that we track\n(E) We did not set targets as we don't track core ESG KPIs"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD275,COLUMNS(UNPRI_data!$A$6:A275)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD275,COLUMNS(UNPRI_data!$A$6:A275)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD275,COLUMNS(UNPRI_data!$A$6:A275)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD275,COLUMNS(UNPRI_data!$A$6:A275)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD276,COLUMNS(UNPRI_data!$A$6:A276)),\"\")","v":"INF 11, Principle 1, 2, pg 38"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD276,COLUMNS(UNPRI_data!$A$6:A276)),\"\")","v":"What processes do you have in place to support meeting your ESG targets for your infrastructure investments?\nSelect from:\n(1) for all of our infrastructure investments\n(2) for the majority of our infrastructure investments\n(3) for a minority of our infrastructure investments\n(4) for none of our infrastructure investments\nFor each of:\n(A) We use operational-level benchmarks to assess and analyse the performance of assets against sector performance\n(B) We implement international best practice standards such as the IFC Performance Standards to guide ongoing assessment and analysis\n(C) We implement certified environmental and social management systems across our portfolio\n(D) We make sufficient budget available to ensure that the systems and procedures needed to achieve the target are put in place\n(E) We hire external verification services to audit performance, systems and procedures\n(F) We collaborate and engage with our external operators to develop action plans to achieve targets\n(G) We develop minimum health and safety standards \n(H) We conduct ongoing engagement with all key stakeholders (e.g. local communities, NGOs, governments and end-users)\n(I) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD276,COLUMNS(UNPRI_data!$A$6:A276)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD276,COLUMNS(UNPRI_data!$A$6:A276)),\"\")","v":"Option (F) in [INF 11] will be applicable for reporting if \"(B) by third party infrastructure operators that we appoint\" is >0% in [OO 32]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD276,COLUMNS(UNPRI_data!$A$6:A276)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD276,COLUMNS(UNPRI_data!$A$6:A276)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD277,COLUMNS(UNPRI_data!$A$6:A277)),\"\")","v":"INF 11.1, Principle 1, 2, pg 41"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD277,COLUMNS(UNPRI_data!$A$6:A277)),\"\")","v":"Describe up to two processes that you put in place during the reporting year to support meeting your ESG targets.\nProcesses to support meeting ESG targets\n(A) Process 1 _____ [Free text: large]\n(B) Process 2 _____ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD277,COLUMNS(UNPRI_data!$A$6:A277)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD277,COLUMNS(UNPRI_data!$A$6:A277)),\"\")","v":"[INF 11.1] will be applicable for reporting if options (1), (2) and/or (3) are selected for any of options (A–I) in [INF 11]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD277,COLUMNS(UNPRI_data!$A$6:A277)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD277,COLUMNS(UNPRI_data!$A$6:A277)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD278,COLUMNS(UNPRI_data!$A$6:A278)),\"\")","v":"INF 12, Principle 1, 2, pg 42"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD278,COLUMNS(UNPRI_data!$A$6:A278)),\"\")","v":"Post-investment, how do you manage material ESG-related risks and opportunities to create value during the holding period of your investments?\nSelect from:\n(1) for all of our infrastructure investments\n(2) for the majority of our infrastructure investments\n(3) for a minority of our infrastructure investments\n(4) for none of our infrastructure investments\nFor each of:\n(A) We develop company-specific ESG action plans based on pre-investment research, due diligence and materiality findings\n(B) We adjust our ESG action plans regularly based on performance monitoring findings\n(C) We hire external advisors to provide support with specific ESG value creation opportunities\n(D) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD278,COLUMNS(UNPRI_data!$A$6:A278)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD278,COLUMNS(UNPRI_data!$A$6:A278)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD278,COLUMNS(UNPRI_data!$A$6:A278)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD278,COLUMNS(UNPRI_data!$A$6:A278)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD279,COLUMNS(UNPRI_data!$A$6:A279)),\"\")","v":"INF 13, Principle 2, pg 44"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD279,COLUMNS(UNPRI_data!$A$6:A279)),\"\")","v":"Describe how your long-term ESG action plans are currently defined, implemented and monitored."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD279,COLUMNS(UNPRI_data!$A$6:A279)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD279,COLUMNS(UNPRI_data!$A$6:A279)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD279,COLUMNS(UNPRI_data!$A$6:A279)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD279,COLUMNS(UNPRI_data!$A$6:A279)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD280,COLUMNS(UNPRI_data!$A$6:A280)),\"\")","v":"INF 14, Principle 1,2, pg 45"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD280,COLUMNS(UNPRI_data!$A$6:A280)),\"\")","v":"How do you ensure that adequate ESG-related competence exists at the asset level?\nSelect from:\n(1) for all of our infrastructure investments\n(2) for the majority of our infrastructure investments\n(3) for a minority of our infrastructure investments\n(4) for none of our infrastructure investments\nFor each of:\n(A) We assign the board responsibility for ESG matters\n(B) We mandate that material ESG matters are discussed by the board at least once a year\n(C) We provide training on ESG aspects and management best practices relevant to the asset to C-suite executives only\n(D) We provide training on ESG aspects and management best practices relevant to the asset to employees (excl. C-suite executives)\n(E) We support the asset in developing and implementing its ESG strategy\n(F) We support the asset by finding external ESG expertise (e.g. consultants or auditors)\n(G) We share best practices across assets (e.g. educational sessions, implementation of environmental and social management systems)\n(H) We include incentives to improve ESG performance in management remuneration schemes\n(I) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD280,COLUMNS(UNPRI_data!$A$6:A280)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD280,COLUMNS(UNPRI_data!$A$6:A280)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD280,COLUMNS(UNPRI_data!$A$6:A280)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD280,COLUMNS(UNPRI_data!$A$6:A280)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD281,COLUMNS(UNPRI_data!$A$6:A281)),\"\")","v":"INF 14.1, Principle 1,2, pg 48"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD281,COLUMNS(UNPRI_data!$A$6:A281)),\"\")","v":"Describe up to two initiatives taken as part of your ESG competence-building efforts during the reporting year.\nESG competence-building initiatives\n(A) Initiative 1 ____ [Free text: large]\n(B) Initiative 2 ____ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD281,COLUMNS(UNPRI_data!$A$6:A281)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD281,COLUMNS(UNPRI_data!$A$6:A281)),\"\")","v":"[INF 14.1] will be applicable for reporting if options (1), (2) and/or (3) are selected for any of options (A–I) in [INF 14]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD281,COLUMNS(UNPRI_data!$A$6:A281)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD281,COLUMNS(UNPRI_data!$A$6:A281)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD282,COLUMNS(UNPRI_data!$A$6:A282)),\"\")","v":"INF 15, Principle 4,6, pg 49"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD282,COLUMNS(UNPRI_data!$A$6:A282)),\"\")","v":"During the reporting year, what responsible investment information has your organisation shared with potential buyers of infrastructure investments?\nSelect from:\n(1) for all of our infrastructure investments\n(2) for the majority of our infrastructure investments\n(3) for a minority of our infrastructure investments\n(4) for none of our infrastructure investments\nFor each of:\n(A) We shared our firm's high-level commitment to responsible investment (e.g. that we are a PRI signatory)\n(B) We shared a description of what industry and asset class standards our firm aligns with (e.g. TCFD or GRESB)\n(C) We shared our firm's responsible investment policy (at minimum, a summary of key aspects and firm-specific approach)\n(D) We shared our firm's ESG risk assessment methodology (topics covered, in-house and/or with external support)\n(E) We shared the outcome of our latest ESG risk assessment on the asset or portfolio company\n(F) We shared key ESG performance data on the asset or portfolio company being sold\n(G) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD282,COLUMNS(UNPRI_data!$A$6:A282)),\"\")","v":"see disclosure requirements"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD282,COLUMNS(UNPRI_data!$A$6:A282)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD282,COLUMNS(UNPRI_data!$A$6:A282)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD282,COLUMNS(UNPRI_data!$A$6:A282)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD283,COLUMNS(UNPRI_data!$A$6:A283)),\"\")","v":"INF 16, Principle 6, pg 52"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD283,COLUMNS(UNPRI_data!$A$6:A283)),\"\")","v":"During the reporting year, how did you report on core ESG data and targets to your investors or beneficiaries?\n(A) We reported in aggregate through a publicly disclosed sustainability report\n(B) We reported in aggregate through formal reporting to investors or beneficiaries\n(C) We reported on the asset level through formal reporting to investors or beneficiaries\n(D) We reported through a limited partners advisory committee\n(E) We reported back at digital or physical events or meetings with investors or beneficiaries\n(F) We did adhoc or informal reporting on serious ESG incidents\n(G) Other, please specify: ____ [Free text: small]\n(H) We did not report on core ESG data and targets to our investors or beneficiaries during the reporting year"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD283,COLUMNS(UNPRI_data!$A$6:A283)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD283,COLUMNS(UNPRI_data!$A$6:A283)),\"\")","v":"Reference to other standards:\t\nOECD Responsible Business Conduct for Institutional Investors recommendations\nICGN Global Stewardship Principles"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD283,COLUMNS(UNPRI_data!$A$6:A283)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD283,COLUMNS(UNPRI_data!$A$6:A283)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD284,COLUMNS(UNPRI_data!$A$6:A284)),\"\")","v":"RE 1, Principle 1 to 6, pg 10"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD284,COLUMNS(UNPRI_data!$A$6:A284)),\"\")","v":"What real estate–specific ESG guidelines are currently covered in your organisation's responsible investment policies?\n(A) Guidelines on our ESG approach to real estate depending on use (e.g. retail, education etc.)\n(B) Guidelines on our ESG approach to new construction\n(C) Guidelines on our ESG approach to major renovations\n(D) Guidelines on our ESG approach to standing real estate investments\n(E) Guidelines on our engagement approach related to property managers \n(F) Guidelines on our engagement approach related to tenants\n(G) Guidelines on our engagement approach related to construction contractors\n(H) Guidelines on excluding certain tenants based on responsible investment considerations\n(I) Our policies do not cover real estate-specific ESG guidelines"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD284,COLUMNS(UNPRI_data!$A$6:A284)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD284,COLUMNS(UNPRI_data!$A$6:A284)),\"\")","v":"Option (B) in [RE 1] will be applicable for reporting if \"(B) New construction\" is >0% in [OO 24].\nOption (C) in [RE 1] will be applicable for reporting if \"(C) Major renovation\" is >0% in [OO 24].\nOption (D) in [RE 1] will be applicable for reporting if \"(A) Standing investments \" is >0% in [OO 24].\nOption (E) in [RE 1] will be applicable for reporting if \"(B) By external property managers that our organisation appoints\" is >0% in [OO 26].\nOption (F) in [RE 1] will be applicable for reporting if \"(D) By tenant(s) with operational control\" is >0% in [OO 26].\nOption (G) in [RE 1] will be applicable for reporting if \"(B) New construction\" is >0% in [OO 24].\nOption (H) in [RE 1] will be applicable for reporting if \"(D) By tenant(s) with operational control\" is >0% in [OO 26"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD284,COLUMNS(UNPRI_data!$A$6:A284)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD284,COLUMNS(UNPRI_data!$A$6:A284)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD285,COLUMNS(UNPRI_data!$A$6:A285)),\"\")","v":"RE 2, Principle 1, 4, pg 12"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD285,COLUMNS(UNPRI_data!$A$6:A285)),\"\")","v":"For all of your funds that you closed during the reporting year, what type of formal responsible investment commitments did you make in Limited Partnership Agreements (LPAs) or side letters? \n(If you did not close any funds during this reporting year, refer to the last reporting year in which you did close funds.)\n(A) We incorporated responsible investment commitments in LPAs as a standard, default procedure\n(B) We added responsible investment commitments in LPAs upon client request\n(C) We added responsible investment commitments in side letters upon client request\n(D) We did not make any formal responsible investment commitments for the relevant reporting year\n(E) Not applicable as we have never raised funds\n(F) Not applicable as we have not raised funds in the last 5 years"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD285,COLUMNS(UNPRI_data!$A$6:A285)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD285,COLUMNS(UNPRI_data!$A$6:A285)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD285,COLUMNS(UNPRI_data!$A$6:A285)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD285,COLUMNS(UNPRI_data!$A$6:A285)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD286,COLUMNS(UNPRI_data!$A$6:A286)),\"\")","v":"RE 3, Principle 1, pg 14"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD286,COLUMNS(UNPRI_data!$A$6:A286)),\"\")","v":"During the reporting year, how did you conduct ESG materiality analysis for your potential real estate investments?\nSelect from:\n(1) for all of our potential real estate investments\n(2) for the majority of our potential real estate investments\n(3) for a minority of our potential real estate investments\n(4) for none of our potential real estate investments\nFor each of:\n(A) We assessed materiality at the asset level, as each case is unique\n(B) We performed a mix of property type and asset-level materiality analysis\n(C) We assessed materiality according to property type only"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD286,COLUMNS(UNPRI_data!$A$6:A286)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD286,COLUMNS(UNPRI_data!$A$6:A286)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD286,COLUMNS(UNPRI_data!$A$6:A286)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD286,COLUMNS(UNPRI_data!$A$6:A286)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD287,COLUMNS(UNPRI_data!$A$6:A287)),\"\")","v":"RE 3.1, Principle 1, pg 16"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD287,COLUMNS(UNPRI_data!$A$6:A287)),\"\")","v":"During the reporting year, what tools, standards and data did you use in your ESG materiality analysis of potential real estate investments?\n(A) We used GRI Standards to inform our real estate materiality analysis\n(B) We used SASB to inform our real estate materiality analysis\n(C) We used climate risk disclosures such as the TCFD recommendations (or other climate risk analysis tools) to inform our real estate materiality analysis \n(D) We used geopolitical and macro-economic considerations in our real estate materiality analysis\n(E) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD287,COLUMNS(UNPRI_data!$A$6:A287)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD287,COLUMNS(UNPRI_data!$A$6:A287)),\"\")","v":"[RE 3.1] will be applicable for reporting if options (1), (2) and/or (3) are selected for any of options (A–C) in [RE 3]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD287,COLUMNS(UNPRI_data!$A$6:A287)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD287,COLUMNS(UNPRI_data!$A$6:A287)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD288,COLUMNS(UNPRI_data!$A$6:A288)),\"\")","v":"RE 4, Principle 1, pg 18"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD288,COLUMNS(UNPRI_data!$A$6:A288)),\"\")","v":"During the reporting year, how did ESG factors affect the selection of your real estate investments?\nSelect from:\n(1) for all of our potential real estate investments\n(2) for the majority of our potential real estate investments\n(3) for a minority of our potential real estate investments\n(4) for none of our potential real estate investments\nFor each of:\n(A) ESG factors helped identify risks\n(B) ESG factors were discussed by the investment committee (or equivalent)\nI ESG factors helped identify remedial actions for our 100-day plans (or equivalent)\n(D) ESG factors helped identify opportunities for value creation\nI ESG factors led to the abandonment of potential investments\n(F) ESG factors impacted investments in terms of price offered and/or paid by having an effect on revenue assumptions\n(G) ESG factors impacted investments in terms of price offered and/or paid by having an effect on CAPEX assumptions\n(H) ESG factors impacted investments in terms of price offered and/or paid by having an effect on OPEX assumptions\n(I) ESG factors impacted investments in terms of price offered and/or paid by having an effect on the cost of capital or discount rate assumptions\n(J) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD288,COLUMNS(UNPRI_data!$A$6:A288)),\"\")","v":"see disclosure requirements"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD288,COLUMNS(UNPRI_data!$A$6:A288)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD288,COLUMNS(UNPRI_data!$A$6:A288)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD288,COLUMNS(UNPRI_data!$A$6:A288)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD289,COLUMNS(UNPRI_data!$A$6:A289)),\"\")","v":"RE 5, Principle 1, pg 21"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD289,COLUMNS(UNPRI_data!$A$6:A289)),\"\")","v":"Once material ESG factors have been identified, what processes do you use to conduct due diligence on these factors for potential investments?\nSelect from:\n(1) for all of our potential real estate investments\n(2) for the majority of our potential real estate investments\n(3) for a minority of our potential real estate investments\n(4) for none of our potential real estate investments\nFor each of:\n(A) We do a high-level/desktop review against an ESG checklist for initial red flags\n(B) We send detailed ESG questionnaires to target companies\n(C) We hire third-party consultants to do technical due diligence on specific issues\n(D) We conduct site visits and in-depth interviews with management and personnel\n(E) We incorporate actions based on the risks and opportunities identified in the due diligence process into our post-investment plans\n(F) We incorporate ESG due diligence findings in all of our relevant investment process documentation in the same manner as for other key due diligence (e.g.  commercial, accounting and legal)\n(G) Our investment committee (or an equivalent decision-making body) is ultimately responsible for ensuring all ESG due diligence is completed in the same manner as for other key due diligence (e.g. commercial, accounting and legal)\n(H) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD289,COLUMNS(UNPRI_data!$A$6:A289)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD289,COLUMNS(UNPRI_data!$A$6:A289)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD289,COLUMNS(UNPRI_data!$A$6:A289)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD289,COLUMNS(UNPRI_data!$A$6:A289)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD290,COLUMNS(UNPRI_data!$A$6:A290)),\"\")","v":"RE 6, Principle 1, 4, pg 24"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD290,COLUMNS(UNPRI_data!$A$6:A290)),\"\")","v":"During the reporting year, how did you include ESG factors in all of your selections of external property managers?\n(If you did not select external property managers during the reporting year, report on the most recent year in which you selected external property managers.)\n(A) We requested information from potential managers on their overall approach to ESG\n(B) We requested track records and examples from potential managers on how they manage ESG factors\n(C) We requested information from potential managers on their engagement process(es) with stakeholders\n(D) We requested documentation from potential managers on their responsible procurement practices (including responsibilities, approach and incentives)\n(E) We requested the assessment of current and planned availability and aggregation of metering data from potential managers\n(F) Other, please specify: ____ [Free text: small]\n(G) We did not include ESG factors in our selection of external property managers"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD290,COLUMNS(UNPRI_data!$A$6:A290)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD290,COLUMNS(UNPRI_data!$A$6:A290)),\"\")","v":"Reference to other standards: GRESB 2020 Real Estate Assessment: SE6 (Stakeholder Engagement section)\n\n[RE 6] will be applicable for reporting if \"(B) By external property managers that our organisation appoints\" is >0% in [OO 26].\n"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD290,COLUMNS(UNPRI_data!$A$6:A290)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD290,COLUMNS(UNPRI_data!$A$6:A290)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD291,COLUMNS(UNPRI_data!$A$6:A291)),\"\")","v":"RE 7, Principle 1, 4, pg 26"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD291,COLUMNS(UNPRI_data!$A$6:A291)),\"\")","v":"How did you include ESG factors in the appointment of your current external property managers?\nSelect from:\n(1) for all of our external property managers\n(2) for the majority of our external property managers \n(3) for a minority of our external property managers\n(4) for none of our external property managers\nFor each of:\n(A) We set dedicated ESG procedures in all relevant property management phases\n(B) We set clear ESG reporting requirements\n(C) We set clear ESG performance targets\n(D) We set incentives related to ESG targets\n(E) We included responsible investment clauses in property management contracts\n(F) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD291,COLUMNS(UNPRI_data!$A$6:A291)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD291,COLUMNS(UNPRI_data!$A$6:A291)),\"\")","v":"Reference to other standards:\tGRESB 2020 Real Estate Assessment: SE6 (Stakeholder Engagement section)\n[RE 7] will be applicable for reporting if \"(B) By external property managers that our organisation appoints\" is >0% in [OO 26]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD291,COLUMNS(UNPRI_data!$A$6:A291)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD291,COLUMNS(UNPRI_data!$A$6:A291)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD292,COLUMNS(UNPRI_data!$A$6:A292)),\"\")","v":"RE 8, Principle 1, 4, pg 29"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD292,COLUMNS(UNPRI_data!$A$6:A292)),\"\")","v":"How do you include ESG factors in the monitoring of external property managers?\nSelect from:\n(1) for all of our external property managers\n(2) for the majority of our external property managers\n(3) for a minority of our external property managers\n(4) for none of our external property managers\nFor each of:\n(A) We monitor performance against quantitative and/or qualitative environmental targets\n(B) We monitor performance against quantitative and/or qualitative social targets\n(C) We monitor performance against quantitative and/or qualitative governance targets\n(D) We monitor progress reports on engagement with tenants\n(E) We require formal reporting on an annual basis as a minimum\n(F) We have regular discussions about ESG factors with all relevant stakeholders\n(G) We conduct a performance review of key staff based on ESG alignment linked to KPIs and a financial incentive structure\n(H) We have internal/external parties conduct site visits at least once a year\n(I) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD292,COLUMNS(UNPRI_data!$A$6:A292)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD292,COLUMNS(UNPRI_data!$A$6:A292)),\"\")","v":"Reference to other standards: GRESB 2020 Real Estate Assessment: SE7.1 (Stakeholder Engagement section)\nRE 8] will be applicable for reporting if \"(B) By external property managers that our organisation appoints\" is >0% in [OO 26]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD292,COLUMNS(UNPRI_data!$A$6:A292)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD292,COLUMNS(UNPRI_data!$A$6:A292)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD293,COLUMNS(UNPRI_data!$A$6:A293)),\"\")","v":"RE 9, Principle 1, pg 32"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD293,COLUMNS(UNPRI_data!$A$6:A293)),\"\")","v":"What sustainability requirements do you currently have in place for all development projects and major renovations?\n(A) We require the management of waste by diverting construction and demolition materials from disposal\n(B) We require the management of waste by diverting reusable vegetation, rocks and soil from disposal\n(C) We require the minimisation of light pollution to the surrounding community\n(D) We require the minimisation of noise pollution to the surrounding community\n(E) We require the performance of an environmental site assessment\n(F) We require the protection of the air quality during construction\n(G) We require the protection and restoration of the habitat and soils disturbed during construction and/or during previous development\n(H) We require the protection of surface and ground water and aquatic ecosystems by controlling and retaining construction pollutants\n(I) We require the constant monitoring of health and safety at the construction site\n(J) Other, please specify: ____ [Free text: small]\n(K) We do not have sustainability requirements in place for development projects and major renovations"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD293,COLUMNS(UNPRI_data!$A$6:A293)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD293,COLUMNS(UNPRI_data!$A$6:A293)),\"\")","v":"Reference to other standards: GRESB 2020 Real Estate Assessment: DRE3 (Sustainable site design/development requirements), DSE2.1 (Development: Stakeholder \n[RE 9] will be applicable for reporting if \"(B) New construction\" and/or \"(C) Major renovation\" is >0% in [OO 24]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD293,COLUMNS(UNPRI_data!$A$6:A293)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD293,COLUMNS(UNPRI_data!$A$6:A293)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD294,COLUMNS(UNPRI_data!$A$6:A294)),\"\")","v":"RE 10, Principle 1, pg 34"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD294,COLUMNS(UNPRI_data!$A$6:A294)),\"\")","v":"What minimum building requirements do you have in place for development projects and major renovations?\nPlease select from: \n(1) for all development projects and major renovations\n(2) for the majority of our development projects and major renovations\n(3) for a minority of our development projects and major renovations\n(4) for none of our development projects and major renovations\nFor each of:\n(A) We require the implementation of the latest available metering and IoT technology \n(B) We require that the building be able to obtain a recognised green building certification for new buildings\n(C) We require the use of certified (or labelled) sustainable building materials\n(D) We require the installation of renewable energy technologies where feasible\n(E) We require that development projects and major renovations become net-zero carbon emitters within five years of completion of the construction\n(F) We require water conservation measures\n(G) We require common occupant health and well-being measures\n(H) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD294,COLUMNS(UNPRI_data!$A$6:A294)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD294,COLUMNS(UNPRI_data!$A$6:A294)),\"\")","v":"Reference to other standards:\nGRESB 2020 Real Estate Assessment:\nDMA 1 – Development: Materials (Materials selection requirements)\nDMA 2.1 – Development: Materials (Life cycle assessments)\nDEN 2.1 – Development: Energy (On-site renewable energy)\nDEN 2.2 – Development: Energy (Net-zero carbon design and standards)\nDWT 1 – Development: Water (Water conservation strategy)\nDSE 1 – Development: Stakeholder Engagement (Health and well-being)\n[RE 10] will be applicable for reporting if \"(B) New construction\" and/or \"(C) Major renovation\" is >0% in [OO 24]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD294,COLUMNS(UNPRI_data!$A$6:A294)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD294,COLUMNS(UNPRI_data!$A$6:A294)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD295,COLUMNS(UNPRI_data!$A$6:A295)),\"\")","v":"RE 11, Principle 1, pg 37"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD295,COLUMNS(UNPRI_data!$A$6:A295)),\"\")","v":"During the reporting year, what ESG building performance data did you collect for your real estate assets?\nSelect from: \n(1) for all of our real estate assets\n(2) for the majority of our real estate assets\n(3) for the minority of our real estate assets\n(4) for none of our real estate assets\nFor each of:\nThrough metering\n(A) Electricity consumption \n(B) Water consumption\n(C) Waste production\nThrough another method\n(A) Electricity consumption \n(B) Water consumption\n(C) Waste production"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD295,COLUMNS(UNPRI_data!$A$6:A295)),\"\")","v":"see disclosure requirements"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD295,COLUMNS(UNPRI_data!$A$6:A295)),\"\")","v":"Reference to other standards\tGRESB 2020 Real Estate Assessment:\nEN1 – Performance: Energy (Energy consumption)\nWT1 – Performance: Water (Water use)\nWS1 – Performance: Waste (Waste management)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD295,COLUMNS(UNPRI_data!$A$6:A295)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD295,COLUMNS(UNPRI_data!$A$6:A295)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD296,COLUMNS(UNPRI_data!$A$6:A296)),\"\")","v":"RE 12, Principle 1, pg 40"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD296,COLUMNS(UNPRI_data!$A$6:A296)),\"\")","v":"For the majority of the core KPIs that you tracked, how did you set targets across your real estate investments?\n(A) We set targets to achieve incremental improvements based on past performance\n(B) We set targets using industry benchmarks/standards\n(C) We set targets against global benchmarks or thresholds (e.g. on climate change and/or the SDGs)\n(D) We did not set targets for the core ESG KPIs that we tracked\n(E) We did not set targets as we don't track core ESG KPIs"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD296,COLUMNS(UNPRI_data!$A$6:A296)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD296,COLUMNS(UNPRI_data!$A$6:A296)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD296,COLUMNS(UNPRI_data!$A$6:A296)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD296,COLUMNS(UNPRI_data!$A$6:A296)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD297,COLUMNS(UNPRI_data!$A$6:A297)),\"\")","v":"RE 13, Principle 1, 2, pg 42"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD297,COLUMNS(UNPRI_data!$A$6:A297)),\"\")","v":"What processes do you have in place to support meeting your ESG targets for your real estate investments?\nSelect from:\n(1) for all of our real estate investments\n(2) for the majority of our real estate investments\n(3) for a minority of our real estate investments\n(4) for none of our real estate investments\nFor each of:\n(A) We use operational-level benchmarks to assess and analyse the performance of assets against sector performance\n(B) We implement certified environmental and social management systems across our portfolio\n(C) We make sufficient budget available to ensure that the systems and procedures needed to achieve the target are put in place\n(D) We hire external verification services to audit performance, systems and procedures\n(E) We collaborate and engage with our external property managers to develop action plans to achieve targets\n(F) We develop minimum health and safety standards \n(G) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD297,COLUMNS(UNPRI_data!$A$6:A297)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD297,COLUMNS(UNPRI_data!$A$6:A297)),\"\")","v":"Option (E) in [RE 13] will be applicable for reporting if \"(B) By external property managers that our organisation appoints\" is >0% in [OO 26]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD297,COLUMNS(UNPRI_data!$A$6:A297)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD297,COLUMNS(UNPRI_data!$A$6:A297)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD298,COLUMNS(UNPRI_data!$A$6:A298)),\"\")","v":"RE 13.1, Principle 1, 2, pg 44"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD298,COLUMNS(UNPRI_data!$A$6:A298)),\"\")","v":"Describe up to two processes that you put in place during the reporting year to support meeting your ESG targets.\nProcesses to support meeting ESG targets\n(A) Process 1 ________ [Free text: large]\n(B) Process 2 ________ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD298,COLUMNS(UNPRI_data!$A$6:A298)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD298,COLUMNS(UNPRI_data!$A$6:A298)),\"\")","v":"[RE 13.1] will be applicable for reporting if options (1), (2) and/or (3) are selected for any of options (A–G) in [RE 13]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD298,COLUMNS(UNPRI_data!$A$6:A298)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD298,COLUMNS(UNPRI_data!$A$6:A298)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD299,COLUMNS(UNPRI_data!$A$6:A299)),\"\")","v":"RE 14, Principle 1, 2, pg 45"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD299,COLUMNS(UNPRI_data!$A$6:A299)),\"\")","v":"Post-investment, how do you manage material ESG-related risks and opportunities to create value during the holding period of your investments?\nSelect from:\n(1) for all of our real estate investments\n(2) for the majority of our real estate investments\n(3) for a minority of our real estate investments\n(4) for none of our real estate investments\nFor each of:\n(A) We develop property-specific ESG action plans based on pre-investment research, due diligence and materiality findings\n(B) We adjust our ESG action plans regularly based on performance monitoring findings\n(C) We hire external advisors to provide support with specific ESG value creation opportunities\n(D) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD299,COLUMNS(UNPRI_data!$A$6:A299)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD299,COLUMNS(UNPRI_data!$A$6:A299)),\"\")","v":"Reference to other standards\tGRESB 2020 Real Estate Assessment: RM3.1 and 3.2"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD299,COLUMNS(UNPRI_data!$A$6:A299)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD299,COLUMNS(UNPRI_data!$A$6:A299)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD300,COLUMNS(UNPRI_data!$A$6:A300)),\"\")","v":"RE 15, Principle 1, 2, pg 47"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD300,COLUMNS(UNPRI_data!$A$6:A300)),\"\")","v":"Describe how your long-term ESG action plans are currently defined, implemented and monitored."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD300,COLUMNS(UNPRI_data!$A$6:A300)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD300,COLUMNS(UNPRI_data!$A$6:A300)),\"\")","v":"Reference to other standards\tGRESB 2020 Real Estate Assessment: RM3.1 and 3.2"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD300,COLUMNS(UNPRI_data!$A$6:A300)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD300,COLUMNS(UNPRI_data!$A$6:A300)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD301,COLUMNS(UNPRI_data!$A$6:A301)),\"\")","v":"RE 16, Principle 1, pg 48"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD301,COLUMNS(UNPRI_data!$A$6:A301)),\"\")","v":"What proportion of your real estate assets have obtained an ESG/RI certification or label?\n(A) All of our real estate assets have obtained an ESG/RI certification or label\n(B) The majority of our real estate assets have obtained an ESG/RI certification or label\n(C) A minority of our real estate assets have obtained an ESG/RI certification or label\n(D) None of our real estate assets have obtained an ESG/RI certification or label"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD301,COLUMNS(UNPRI_data!$A$6:A301)),\"\")","v":"see disclosure requirements"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD301,COLUMNS(UNPRI_data!$A$6:A301)),\"\")","v":"Reference to other standards: GRESB 2020 Real Estate Assessment: BC1.1, 1.2 and 2 – Performance: Building Certifications (Building Certifications)"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD301,COLUMNS(UNPRI_data!$A$6:A301)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD301,COLUMNS(UNPRI_data!$A$6:A301)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD302,COLUMNS(UNPRI_data!$A$6:A302)),\"\")","v":"RE 17, Principle 1, 2, pg 50"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD302,COLUMNS(UNPRI_data!$A$6:A302)),\"\")","v":"How does your property manager engage with tenants? \n(If you are a property manager, please report on your direct tenant engagement.)\nSelect from: \n(1) for all of our buildings or properties\n(2) for the majority of our buildings or properties\n(3) for a minority of our buildings or properties\n(4) for none of our buildings or properties For each of:\nTenants with operational control\n(A) We engage with real estate tenants through organising tenant events focused on increasing sustainability awareness, ESG training and guidance\n(B) We engage with real estate tenants on energy and water consumption and/or waste production\n(C) We engage with real estate tenants by offering green leases\n(D) We engage with real estate tenants through identifying collaboration opportunities that support net-zero targets\n(E) We engage with real estate tenants by offering shared financial benefits from equipment upgrades\n(F) Other, please specify: ____ [Free text: small]\nTenants without operational control\n(A) We engage with real estate tenants through organising tenant events focused on increasing sustainability awareness, ESG training and guidance\n(B) We engage with real estate tenants on energy and water consumption and/or waste production\n(C) We engage with real estate tenants by offering green leases\n(D) We engage with real estate tenants through identifying collaboration opportunities that support net-zero targets\n(E) We engage with real estate tenants by offering shared financial benefits from equipment upgrades\n(F) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD302,COLUMNS(UNPRI_data!$A$6:A302)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD302,COLUMNS(UNPRI_data!$A$6:A302)),\"\")","v":"Reference to other standards\tGRESB 2020 Real Estate Assessment: TC1 and TC4 – Performance: Tenants & Community (Tenants/Occupiers)\n\nSection [Tenants with operational control] in [RE 17] will be applicable for reporting if (D) is >0% in [OO 26].\nSection [Tenants without operational control] in [RE 17] will be applicable for reporting if (A), (B), (C) is >0% in [OO 26]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD302,COLUMNS(UNPRI_data!$A$6:A302)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD302,COLUMNS(UNPRI_data!$A$6:A302)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD303,COLUMNS(UNPRI_data!$A$6:A303)),\"\")","v":"RE 18, Principle 4,6, pg 53"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD303,COLUMNS(UNPRI_data!$A$6:A303)),\"\")","v":"During the reporting year, what responsible investment information has your organisation shared with potential buyers of real estate investments?\nSelect from:\n(1) for all of our real estate investments\n(2) for the majority of our real estate investments\n(3) for a minority of our real estate investments\n(4) for none of our real estate investments\nFor each of:\n(A) We shared our firm's high-level commitment to responsible investment (e.g. that we are a PRI signatory)\n(B) We shared a description of what industry and asset class standards our firm aligns with (e.g. TCFD, GRESB)\n(C) We shared our firm's responsible investment policy (at minimum, a summary of key aspects and firm-specific approach)\n(D) We shared our firm's ESG risk assessment methodology (topics covered, in-house and/or with external support)\n(E) We shared the outcome of our latest ESG risk assessment on the property(s)\n(F) We shared key ESG performance data on the property(s) being sold\n(G) Other, please specify: ____ [Free text: small]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD303,COLUMNS(UNPRI_data!$A$6:A303)),\"\")","v":"see disclosure requirements"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD303,COLUMNS(UNPRI_data!$A$6:A303)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD303,COLUMNS(UNPRI_data!$A$6:A303)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD303,COLUMNS(UNPRI_data!$A$6:A303)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD304,COLUMNS(UNPRI_data!$A$6:A304)),\"\")","v":"RE 19, Principle 6, pg 56"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD304,COLUMNS(UNPRI_data!$A$6:A304)),\"\")","v":"During the reporting year, how did you report on core ESG data and targets to your investors or beneficiaries?\n(A) We reported in aggregate through a publicly disclosed sustainability report\n(B) We reported in aggregate through formal reporting to investors or beneficiaries\n(C) We reported at the property level through formal reporting to investors or beneficiaries\n(D) We reported through a limited partners advisory committee\n(E) We reported back at digital or physical events or meetings with investors or beneficiaries\n(F) We did ad hoc or informal reporting on serious ESG incidents\n(G) Other, please specify: ____ [Free text: small]\n(H) We did not report on core ESG data and targets to our investors or beneficiaries during the reporting year"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD304,COLUMNS(UNPRI_data!$A$6:A304)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD304,COLUMNS(UNPRI_data!$A$6:A304)),\"\")","v":"Reference to other standards:\t\nOECD Responsible Business Conduct for Institutional Investors recommendations\nICGN Global Stewardship Principles"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD304,COLUMNS(UNPRI_data!$A$6:A304)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD304,COLUMNS(UNPRI_data!$A$6:A304)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD305,COLUMNS(UNPRI_data!$A$6:A305)),\"\")","v":"HF 1, Principle 1,4,6, pg 10"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD305,COLUMNS(UNPRI_data!$A$6:A305)),\"\")","v":"What activities and/or relationships are covered by your organisation's responsible investment policy(ies) and practices for your hedge fund assets?\n(A) Our ESG requirements of prime brokers\n(B) Our ESG requirements with administrators and custodians\n(C) Our ESG requirements regarding (proxy) voting service providers (or other third-party providers)\n(D) How breaches in our responsible investment policy are communicated with external parties and clients\n(E) How ESG is incorporated into our long and/or short exposures \n(F) How ESG is incorporated into our derivatives exposure\n(G) Whether sectors, issuers, equities and/or asset types are avoided due to ESG factors \n(H) How we engage with underlying investees, issuers or real assets \n(I) Our policies do not cover activities and/or relationships for our hedge fund assets"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD305,COLUMNS(UNPRI_data!$A$6:A305)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD305,COLUMNS(UNPRI_data!$A$6:A305)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD305,COLUMNS(UNPRI_data!$A$6:A305)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD305,COLUMNS(UNPRI_data!$A$6:A305)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD306,COLUMNS(UNPRI_data!$A$6:A306)),\"\")","v":"HF 2, Principle 1, pg 12"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD306,COLUMNS(UNPRI_data!$A$6:A306)),\"\")","v":"Does your organisation have a formal investment process to identify material ESG factors across your hedge fund strategies? For each hedge fund strategy ((1) Multi-strategy, (2) Long/short equity, (3) Long/short credit,  (4) Distressed, special situations and event-driven fundamental, (5) Structured credit, (6) Global macro, (7) Commodity trading advisor and (8) Other), select from:\n(A) Yes, we have a formal process for identifying material ESG factors for all of our assets\n(B) Yes, we have a formal process for identifying material ESG factors for the majority of our assets\n(C) Yes, we have a formal process for identifying material ESG factors for a minority of our assets\n(D) No, we do not have a formal process for identifying material ESG factors"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD306,COLUMNS(UNPRI_data!$A$6:A306)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD306,COLUMNS(UNPRI_data!$A$6:A306)),\"\")","v":"Internally managed hedge fund strategies selected in [OO 10] will be visible in [HF 2]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD306,COLUMNS(UNPRI_data!$A$6:A306)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD306,COLUMNS(UNPRI_data!$A$6:A306)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD307,COLUMNS(UNPRI_data!$A$6:A307)),\"\")","v":"HF 2.1, Principle 1, pg 15"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD307,COLUMNS(UNPRI_data!$A$6:A307)),\"\")","v":"How does your current investment process incorporate material ESG factors? For each hedge fund strategy ((1) Multi-strategy, (2) Long/short equity, (3) Long/short credit,  (4) Distressed, special situations and event-driven fundamental, (5) Structured credit, (6) Global macro, (7) Commodity trading advisor and (8) Other), select from:\n(A) The investment process incorporates material governance factors\n(B) The investment process incorporates material environmental and social factors \n(C) The investment process incorporates material ESG factors beyond our organisation's typical investment time horizon\n(D) The investment process incorporates the type of ESG factors and how they affect the shape of the risk profile on underlying exposures"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD307,COLUMNS(UNPRI_data!$A$6:A307)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD307,COLUMNS(UNPRI_data!$A$6:A307)),\"\")","v":"[HF 2.1] will be applicable for reporting if any of the options (A-C) are selected in [HF 2]. \nOnly hedge fund strategies for which options (A-C) are selected in [HF 2] will be visible in [HF 2.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD307,COLUMNS(UNPRI_data!$A$6:A307)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD307,COLUMNS(UNPRI_data!$A$6:A307)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD308,COLUMNS(UNPRI_data!$A$6:A308)),\"\")","v":"HF 3, Principle 1, pg 17"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD308,COLUMNS(UNPRI_data!$A$6:A308)),\"\")","v":"How do you incorporate long-term ESG trends into your investment activities?\n(A) We use long-term ESG trends to identify opportunities that influence our sector exposure\n(B) We use long-term ESG trends to identify risks that influence our sector exposure\n(C) We use long-term ESG trends as part of our research process to identify investment opportunities\n(D) We use long-term ESG trends as part of our risk management process to manage investment positions\n(E) We use long-term ESG trends as part of our portfolio construction\n(F) We use long-term ESG trends to inform the development of our hedging strategies\n(G) We do not continuously monitor long-term ESG trends in our investment process"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD308,COLUMNS(UNPRI_data!$A$6:A308)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD308,COLUMNS(UNPRI_data!$A$6:A308)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD308,COLUMNS(UNPRI_data!$A$6:A308)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD308,COLUMNS(UNPRI_data!$A$6:A308)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD309,COLUMNS(UNPRI_data!$A$6:A309)),\"\")","v":"HF 3.1, Principle 1, pg 19"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD309,COLUMNS(UNPRI_data!$A$6:A309)),\"\")","v":"For what proportion of assets do you incorporate long-term ESG trends into your investment process?\n(A) We monitor long-term ESG trends for all of our assets\n(B) We monitor long-term ESG trends for the majority of our assets\n(C) We monitor long-term ESG trends for a minority of our assets"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD309,COLUMNS(UNPRI_data!$A$6:A309)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD309,COLUMNS(UNPRI_data!$A$6:A309)),\"\")","v":"HF 3.1] will be applicable for reporting if any of the options (A-F) are selected in [HF 3]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD309,COLUMNS(UNPRI_data!$A$6:A309)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD309,COLUMNS(UNPRI_data!$A$6:A309)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD310,COLUMNS(UNPRI_data!$A$6:A310)),\"\")","v":"HF 4, Principle 1, pg 20"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD310,COLUMNS(UNPRI_data!$A$6:A310)),\"\")","v":"How does your investment research incorporate material ESG risks and opportunities into the selection of equities, credit or other individual assets? For each hedge fund strategy ((1) Multi-strategy, (2) Long/short equity, (3) Long/short credit,  (4) Distressed, special situations and event-driven fundamental, (5) Structured credit, (6) Global macro, (7) Commodity trading advisor and (8) Other), select from:\n(A) We incorporate governance-related risks and opportunities that may affect the products and services delivered by companies or issuers\n(B) We incorporate environmental and social risks and opportunities that may affect the products and services delivered by companies or issuers\n(C) We incorporate environmental and social risks and opportunities that may arise from how companies or issuers undertake their operations\n(D) We incorporate environmental and social risks and opportunities linked to a company's or issuer's supply chain\n(E) We incorporate environmental and social risks and opportunities into our investment research and decision-making for other asset types or financial instruments\n(F) Other, please specify: ____ [Free text: small]\n(G) Our strategy does not invest in individual or single assets "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD310,COLUMNS(UNPRI_data!$A$6:A310)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD310,COLUMNS(UNPRI_data!$A$6:A310)),\"\")","v":"Internally managed hedge fund strategies selected in [OO 10] will be visible in [HF 4]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD310,COLUMNS(UNPRI_data!$A$6:A310)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD310,COLUMNS(UNPRI_data!$A$6:A310)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD311,COLUMNS(UNPRI_data!$A$6:A311)),\"\")","v":"HF 4.1, Principle 1, pg 23"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD311,COLUMNS(UNPRI_data!$A$6:A311)),\"\")","v":"In what proportion of cases do you incorporate the following material ESG risks and opportunities into the selection of equities, credit or other individual assets?\nSelect from:\n(1) in all cases\n(2) in the majority of cases\n(3) in a minority of cases\nFor each of:\n(1) Multi-strategy\n(A) We incorporate governance-related risks and opportunities that may affect the products and services delivered by companies or issuers\n(B) We incorporate environmental and social risks and opportunities that may affect the products and services delivered by companies or issuers\n(C) We incorporate environmental and social risks and opportunities that may arise from how companies or issuers undertake their operations\n(D) We incorporate environmental and social risks and opportunities linked to a company's or issuer's supply chain\n(E) We incorporate environmental and social risks and opportunities into our investment research and decision-making for other asset types or financial instruments\n(F) Other [as specified]\n(2) Long/short equity  \n(A-F, as above)\n(3) Long/short credit\n(A-F, as above)\n(4) Distressed, special situations and event-driven fundamental \n(A-F, as above)\n(5) Structured credit\n(A-F, as above)\n(6) Global macro\n(A-F, as above)\n(7) Commodity trading advisor\n(A-F, as above)\n(8) Other\n(A-F, as above)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD311,COLUMNS(UNPRI_data!$A$6:A311)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD311,COLUMNS(UNPRI_data!$A$6:A311)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD311,COLUMNS(UNPRI_data!$A$6:A311)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD311,COLUMNS(UNPRI_data!$A$6:A311)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD312,COLUMNS(UNPRI_data!$A$6:A312)),\"\")","v":"HF 5, Principle 1, pg 28"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD312,COLUMNS(UNPRI_data!$A$6:A312)),\"\")","v":"For cases where you invest directly in commodities or in financial instruments related to commodities, provide an example of how you integrate ESG factors into research and investment in this asset type."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD312,COLUMNS(UNPRI_data!$A$6:A312)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD312,COLUMNS(UNPRI_data!$A$6:A312)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD312,COLUMNS(UNPRI_data!$A$6:A312)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD312,COLUMNS(UNPRI_data!$A$6:A312)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD313,COLUMNS(UNPRI_data!$A$6:A313)),\"\")","v":"HF 6, Principle 1, pg 29"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD313,COLUMNS(UNPRI_data!$A$6:A313)),\"\")","v":"How do ESG factors influence your portfolio construction? For each hedge fund strategy ((1) Multi-strategy, (2) Long/short equity, (3) Long/short credit,  (4) Distressed, special situations and event-driven fundamental, (5) Structured credit, (6) Global macro, (7) Commodity trading advisor and (8) Other), select from:\n(A) The selection of individual assets within our portfolio is influenced by ESG factors \n(B) The holding period of individual assets within our portfolio is influenced by ESG factors \n(C) The portfolio weighting of individual assets within our portfolio is influenced by ESG factors \n(D) The selection of a specific benchmark is influenced by ESG factors \n(E) The construction of short positions is influenced by ESG factors\n(F) Other expressions of conviction, please specify: ____ [Free text: medium]\n(G) The portfolio construction or benchmark selection does not explicitly include the incorporation of ESG factors"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD313,COLUMNS(UNPRI_data!$A$6:A313)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD313,COLUMNS(UNPRI_data!$A$6:A313)),\"\")","v":"Internally managed hedge fund strategies selected in [OO 10] will be visible in [HF 6]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD313,COLUMNS(UNPRI_data!$A$6:A313)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD313,COLUMNS(UNPRI_data!$A$6:A313)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD314,COLUMNS(UNPRI_data!$A$6:A314)),\"\")","v":"HF 6.1, Principle 1, pg 32"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD314,COLUMNS(UNPRI_data!$A$6:A314)),\"\")","v":"In what proportion of cases did ESG factors influence your portfolio construction?\nSelect from:\n(1) in all cases\n(2) in the majority of cases\n(3) in a minority of cases\nFor each of:\n(1) Multi-strategy\n(A) The selection of individual assets within our portfolio is influenced by ESG factors \n(B) The holding period of individual assets within our portfolio is influenced by ESG factors \n(C) The portfolio weighting of individual assets within our portfolio is influenced by ESG factors \n(D) The selection of a specific benchmark is influenced by ESG factors \n(E) The construction of short positions is influenced by ESG factors\n(F) Other expressions of conviction [as specified]\n(2) Long/short equity  \n(A-F, as above)\n(3) Long/short credit\n(A-F, as above)\n(4) Distressed, special situations and event-driven fundamental \n(A-F, as above)\n(5) Structured credit\n(A-F, as above)\n(6) Global macro\n(A-F, as above)\n(7) Commodity trading advisor\n(A-F, as above)\n(8) Other\n(A-F, as above)"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD314,COLUMNS(UNPRI_data!$A$6:A314)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD314,COLUMNS(UNPRI_data!$A$6:A314)),\"\")","v":"HF 6.1] will be applicable for reporting if any of the options (A-F) are selected in [HF 6]. \nOnly hedge fund strategies for which options (A-F) are selected in [HF 6] will be visible in [HF 6.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD314,COLUMNS(UNPRI_data!$A$6:A314)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD314,COLUMNS(UNPRI_data!$A$6:A314)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD315,COLUMNS(UNPRI_data!$A$6:A315)),\"\")","v":"HF 7, Principle 1, pg 37"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD315,COLUMNS(UNPRI_data!$A$6:A315)),\"\")","v":"Please explain how your approach to incorporating ESG data into investment decision-making and portfolio construction differs from long-only funds."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD315,COLUMNS(UNPRI_data!$A$6:A315)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD315,COLUMNS(UNPRI_data!$A$6:A315)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD315,COLUMNS(UNPRI_data!$A$6:A315)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD315,COLUMNS(UNPRI_data!$A$6:A315)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD316,COLUMNS(UNPRI_data!$A$6:A316)),\"\")","v":"HF 8, Principle 1, pg 38"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD316,COLUMNS(UNPRI_data!$A$6:A316)),\"\")","v":"How does your assessment of emerging and potential ESG risks influence your investment strategy?  For each hedge fund strategy ((1) Multi-strategy, (2) Long/short equity, (3) Long/short credit,  (4) Distressed, special situations and event-driven fundamental, (5) Structured credit, (6) Global macro, (7) Commodity trading advisor and (8) Other), select from:\n(A) Emerging and potential ESG risks influence our research, valuation and portfolio weightings of fixed income assets \n(B) Emerging and potential ESG risks influence our research, valuation and portfolio weightings of listed equities\n(C) Emerging and potential ESG risks influence our hedging strategies\n(D) Emerging and potential ESG risks influence our research, valuation and portfolio weightings of other asset types or financial instruments\n(E) Other, please specify: ____ [Free text: medium]\n(F) We do not assess emerging and potential ESG risks"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD316,COLUMNS(UNPRI_data!$A$6:A316)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD316,COLUMNS(UNPRI_data!$A$6:A316)),\"\")","v":"Internally managed hedge fund strategies selected in [OO 10] will be visible in [HF 8]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD316,COLUMNS(UNPRI_data!$A$6:A316)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD316,COLUMNS(UNPRI_data!$A$6:A316)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD317,COLUMNS(UNPRI_data!$A$6:A317)),\"\")","v":"HF 9, Principle 1, pg 41"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD317,COLUMNS(UNPRI_data!$A$6:A317)),\"\")","v":"Please provide two examples of how ESG factors have influenced weightings and portfolio construction in each of your main hedge fund strategies."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD317,COLUMNS(UNPRI_data!$A$6:A317)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD317,COLUMNS(UNPRI_data!$A$6:A317)),\"\")","v":"Internally managed hedge fund strategies selected in [OO 10] will be visible in [HF 9]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD317,COLUMNS(UNPRI_data!$A$6:A317)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD317,COLUMNS(UNPRI_data!$A$6:A317)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD318,COLUMNS(UNPRI_data!$A$6:A318)),\"\")","v":"HF 10, Principle 1, pg 43"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD318,COLUMNS(UNPRI_data!$A$6:A318)),\"\")","v":"What compliance processes do you have in place to ensure that your assets subject to negative exclusionary screens meet the screening criteria?\n(A) We have an independent committee that oversees the screening implementation process, but only for our ESG/sustainability labelled funds that are subject to negative exclusionary screening\n(B) We have an independent committee that oversees the screening implementation process for all of our assets that are subject to negative exclusionary screening\n(C) We have an independent committee that verifies that we have correctly implemented pre-trade checks in our internal systems to ensure no execution is possible without their pre-clearance\n(D) Other, please specify: ____ [Free text: small]\n(E) We do not have compliance processes in place to ensure that we meet our stated negative exclusionary screens"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD318,COLUMNS(UNPRI_data!$A$6:A318)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD318,COLUMNS(UNPRI_data!$A$6:A318)),\"\")","v":"Reference to other standards\tOECD Responsible Business Conduct for Institutional Investors\n\n[HF 10] will be applicable for reporting if \"(A) Yes\" is reported in [OO 6 HF].\n"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD318,COLUMNS(UNPRI_data!$A$6:A318)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD318,COLUMNS(UNPRI_data!$A$6:A318)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD319,COLUMNS(UNPRI_data!$A$6:A319)),\"\")","v":"HF 11, Principle 1, pg 45"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD319,COLUMNS(UNPRI_data!$A$6:A319)),\"\")","v":"Do your regular reviews incorporate ESG risks? \nFor each hedge fund strategy ((1) Multi-strategy, (2) Long/short equity, (3) Long/short credit,  (4) Distressed, special situations and event-driven fundamental, (5) Structured credit, (6) Global macro, (7) Commodity trading advisor and (8) Other), select from:\n(A) Our regular reviews include quantitative information on material ESG risks specific to individual securities\n(B) Our regular reviews include aggregated quantitative information on material ESG risks at a fund level\n(C) Our regular reviews only highlight fund holdings where ESG ratings have changed\n(D) We do not conduct regular reviews. Risk reviews of ESG factors are conducted at the discretion of the individual fund manager and vary in frequency\n(E) We do not conduct regular reviews of ESG risks"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD319,COLUMNS(UNPRI_data!$A$6:A319)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD319,COLUMNS(UNPRI_data!$A$6:A319)),\"\")","v":"Internally managed hedge fund strategies selected in [OO 10] will be visible in [HF 11]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD319,COLUMNS(UNPRI_data!$A$6:A319)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD319,COLUMNS(UNPRI_data!$A$6:A319)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD320,COLUMNS(UNPRI_data!$A$6:A320)),\"\")","v":"HF 12, Principle 1, pg 47"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD320,COLUMNS(UNPRI_data!$A$6:A320)),\"\")","v":"Do you regularly identify and incorporate ESG incidents into the investment process for your hedge fund assets?\n(A) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into all of our investment decisions \n(B) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into the majority of our investment decisions\n(C) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into a minority of our investment decisions\n(D) Yes, we have an ad hoc process in place for identifying and incorporating ESG incidents \n(E) Other, please specify: ____ [Free text: small]\n(F) We currently do not have a process in place for regularly identifying and incorporating ESG incidents into our investment decision-making"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD320,COLUMNS(UNPRI_data!$A$6:A320)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD320,COLUMNS(UNPRI_data!$A$6:A320)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD320,COLUMNS(UNPRI_data!$A$6:A320)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD320,COLUMNS(UNPRI_data!$A$6:A320)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD321,COLUMNS(UNPRI_data!$A$6:A321)),\"\")","v":"HF 13, Principle 6, pg 48"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD321,COLUMNS(UNPRI_data!$A$6:A321)),\"\")","v":"For your hedge fund financial products, what do you report to clients and/or other stakeholders?\nSelect from:\n(1) for public reporting on hedge funds, including ESG hedge funds \n(2) for all client and/or other stakeholder reporting on hedge funds, including ESG hedge funds\n(3) for all client and/or other stakeholder reporting on ESG hedge funds\n(4) we do not report this information to clients and/or other stakeholders\nFor each of:\n(A) Our regular stakeholder reporting includes qualitative examples of engagement and/or ESG incorporation \n(B) Our regular stakeholder reporting includes quantitative ESG engagement data\n(C) Our regular stakeholder reporting includes quantitative ESG incorporation data"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD321,COLUMNS(UNPRI_data!$A$6:A321)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD321,COLUMNS(UNPRI_data!$A$6:A321)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD321,COLUMNS(UNPRI_data!$A$6:A321)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD321,COLUMNS(UNPRI_data!$A$6:A321)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD322,COLUMNS(UNPRI_data!$A$6:A322)),\"\")","v":"HF 14, Principle 1, pg 51"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD322,COLUMNS(UNPRI_data!$A$6:A322)),\"\")","v":"Please provide an example of how ESG information or data has been used to inform and develop long or short strategies or positions.\n(A) Example from your long strategies or positions______ [Free text: large]\n(B) Example from your short strategies or positions: ______ [Free text: large]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD322,COLUMNS(UNPRI_data!$A$6:A322)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD322,COLUMNS(UNPRI_data!$A$6:A322)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD322,COLUMNS(UNPRI_data!$A$6:A322)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD322,COLUMNS(UNPRI_data!$A$6:A322)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD323,COLUMNS(UNPRI_data!$A$6:A323)),\"\")","v":"HF 15, Principle 2, pg 52"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD323,COLUMNS(UNPRI_data!$A$6:A323)),\"\")","v":"Please provide an example of how your approach to stewardship in your portfolios might differ from that of long-only managers."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD323,COLUMNS(UNPRI_data!$A$6:A323)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD323,COLUMNS(UNPRI_data!$A$6:A323)),\"\")","v":"[HF 15] will be applicable for reporting if options \"(A) Through service providers\" AND/OR \"(C) Through internal staff\" AND/OR \"(D) Collaboratively\" is selected for option \"(1) Engagement \" AND/OR \"(2) (Proxy) voting \" in [OO 9 HF]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD323,COLUMNS(UNPRI_data!$A$6:A323)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD323,COLUMNS(UNPRI_data!$A$6:A323)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD324,COLUMNS(UNPRI_data!$A$6:A324)),\"\")","v":"HF 16, Principle 2, pg 53"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD324,COLUMNS(UNPRI_data!$A$6:A324)),\"\")","v":"Does your organisation have a public policy that states how voting is addressed in your securities lending programme?\n(The policy may be a standalone guideline or part of a wider RI or stewardship policy.)\n(A) We have a public policy to address voting in our securities lending programme\nAdd link(s): ____\n(If adding several links, separate them with a comma)\n(B) We have a policy to address voting in our securities lending programme, but it is not publicly available\n(C) We rely on the policy of our service provider(s)\n(D) We do not have a policy to address voting in our securities lending programme \n(E) Not applicable, we do not have a securities lending programme"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD324,COLUMNS(UNPRI_data!$A$6:A324)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD324,COLUMNS(UNPRI_data!$A$6:A324)),\"\")","v":"Reference to other standards: ICGN Global Stewardship Principles\n\n[HF 16] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD324,COLUMNS(UNPRI_data!$A$6:A324)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD324,COLUMNS(UNPRI_data!$A$6:A324)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD325,COLUMNS(UNPRI_data!$A$6:A325)),\"\")","v":"HF 16.1, Principle 2, pg 55"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD325,COLUMNS(UNPRI_data!$A$6:A325)),\"\")","v":"How is voting addressed in your securities lending programme?\n(A) We recall all securities for voting on all ballot items\n(B) We always recall all holdings in a company for voting on ballot items deemed important (e.g. in line with specific criteria)\n(C) We always recall some securities so that we can vote on their ballot items (e.g. in line with specific criteria)\n(D) We maintain some holdings so that we can vote at any time \n(E) We recall some securities on an ad hoc basis so that we can vote on their ballot items \n(F) We empower our securities lending agent to decide when to recall securities for voting purposes\n(G) Other, please specify: ____ [Free text: small]\n(H) We do not recall our securities for voting purposes"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD325,COLUMNS(UNPRI_data!$A$6:A325)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD325,COLUMNS(UNPRI_data!$A$6:A325)),\"\")","v":"Reference to other standards:\tICGN Global Stewardship Principles\n\n[HF 16.1] will be applicable for reporting if any of options (A-C) are selected in [HF 16]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD325,COLUMNS(UNPRI_data!$A$6:A325)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD325,COLUMNS(UNPRI_data!$A$6:A325)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD326,COLUMNS(UNPRI_data!$A$6:A326)),\"\")","v":"HF 17, Principle 2, pg 57"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD326,COLUMNS(UNPRI_data!$A$6:A326)),\"\")","v":"When you use external service providers to give voting recommendations, how do you ensure that those recommendations are consistent with your organisation's (proxy) voting policy?\nSelect from: \n(1) in all cases\n(2) in the majority of cases\n(3) in a minority of cases\n(4) in no cases\nFor each of:\n(A) We review service providers' controversial and high-profile voting recommendations before voting is executed\n(B) Before voting is executed, we review service providers' voting recommendations where the application of our voting policy is unclear"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD326,COLUMNS(UNPRI_data!$A$6:A326)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD326,COLUMNS(UNPRI_data!$A$6:A326)),\"\")","v":"[HF 17] will be applicable for reporting if option \"(A) Through service providers\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD326,COLUMNS(UNPRI_data!$A$6:A326)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD326,COLUMNS(UNPRI_data!$A$6:A326)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD327,COLUMNS(UNPRI_data!$A$6:A327)),\"\")","v":"HF 18, Principle 2, pg 59"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD327,COLUMNS(UNPRI_data!$A$6:A327)),\"\")","v":"Provide examples of the most significant (proxy) voting activities that your organisation and/or service provider carried out during the reporting year."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD327,COLUMNS(UNPRI_data!$A$6:A327)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD327,COLUMNS(UNPRI_data!$A$6:A327)),\"\")","v":"HF 18] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD327,COLUMNS(UNPRI_data!$A$6:A327)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD327,COLUMNS(UNPRI_data!$A$6:A327)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD328,COLUMNS(UNPRI_data!$A$6:A328)),\"\")","v":"HF 19, Principle 2, pg 61"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD328,COLUMNS(UNPRI_data!$A$6:A328)),\"\")","v":"How did your organisation or your service provider(s) pre-declare votes prior to AGMs/EGMs?\n(A) We pre-declared our voting intentions publicly through the PRI's vote declaration system\n(B) We pre-declared our voting intentions publicly (e.g. through our own website)\nLink to public disclosure: ________\n(C) We pre-declared our voting intentions publicly through the PRI's vote declaration system, including the rationale for our (proxy) voting decisions where we planned to vote against management proposals or abstain\n(D) We pre-declared our voting intentions publicly, including the rationale for our (proxy) voting decisions where we planned to vote against management proposals or abstain\nLink to public disclosure: ________\n(E) Prior to the AGM/EGM, we privately communicated our voting decision to investee companies in cases where we planned to vote against management proposals or abstain\n(F) We did not privately or publicly communicate our voting intentions\n(G) We did not cast any (proxy) votes during the reporting year"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD328,COLUMNS(UNPRI_data!$A$6:A328)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD328,COLUMNS(UNPRI_data!$A$6:A328)),\"\")","v":"[HF 19] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF]. \n[HF 19] cannot be completed without providing link(s) if selecting options (B) and/or (D) in [HF 19]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD328,COLUMNS(UNPRI_data!$A$6:A328)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD328,COLUMNS(UNPRI_data!$A$6:A328)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD329,COLUMNS(UNPRI_data!$A$6:A329)),\"\")","v":"HF 20, Principle 2, 6, pg 63"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD329,COLUMNS(UNPRI_data!$A$6:A329)),\"\")","v":"Do you publicly report your (proxy) voting decisions, or those made on your behalf by your service provider(s), in a central source?\n(A) Yes, for >95% of (proxy) votes \nLink: ______\n(B) Yes, for the majority of (proxy) votes\nLink: ______\n(C) Yes, for a minority of (proxy) votes\n1) Add link, and 2) Explain why you only publicly disclose a minority of (proxy) voting decisions\n___________ [Free text: medium]\n(D) No, we do not publicly report our (proxy) voting decisions\nExplain why you do not publicly report your (proxy) voting decisions\n__________ [Free text: medium]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD329,COLUMNS(UNPRI_data!$A$6:A329)),\"\")","v":"see disclosure requirements"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD329,COLUMNS(UNPRI_data!$A$6:A329)),\"\")","v":"[HF 20] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF]. \n[HF 20] cannot be completed without providing link(s) and/or descriptive text for any of the options selected in [HF 20]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD329,COLUMNS(UNPRI_data!$A$6:A329)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD329,COLUMNS(UNPRI_data!$A$6:A329)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD330,COLUMNS(UNPRI_data!$A$6:A330)),\"\")","v":"HF 20.1, Principle 2, 6, pg 65"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD330,COLUMNS(UNPRI_data!$A$6:A330)),\"\")","v":"In the majority of cases, how soon after an investee's AGM/EGM do you publish your voting decisions?\n(A) Within one month of the AGM/EGM\n(B) Within three months of the AGM/EGM\n(C) Within six months of the AGM/EGM\n(D) Within one year of the AGM/EGM\n(E) More than one year after the AGM/EGM"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD330,COLUMNS(UNPRI_data!$A$6:A330)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD330,COLUMNS(UNPRI_data!$A$6:A330)),\"\")","v":"[HF 20.1] will be applicable for reporting if any of options (A-C) are selected in [HF 20]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD330,COLUMNS(UNPRI_data!$A$6:A330)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD330,COLUMNS(UNPRI_data!$A$6:A330)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD331,COLUMNS(UNPRI_data!$A$6:A331)),\"\")","v":"HF 21, Principle 2,  pg 67"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD331,COLUMNS(UNPRI_data!$A$6:A331)),\"\")","v":"Did your organisation and/or the service provider(s) acting on your behalf communicate the rationale for your voting decisions?\n(A) In cases where we voted against management recommendations or abstained, the rationale was provided privately to the company\n(B) In cases where we voted against management recommendations or abstained, the rationale was disclosed publicly\n(C) In cases where we voted against management recommendations or abstained, we did not communicate the rationale\n(D) We did not vote against management or abstain"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD331,COLUMNS(UNPRI_data!$A$6:A331)),\"\")","v":"see disclosure requirements"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD331,COLUMNS(UNPRI_data!$A$6:A331)),\"\")","v":"[HF 21] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD331,COLUMNS(UNPRI_data!$A$6:A331)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD331,COLUMNS(UNPRI_data!$A$6:A331)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD332,COLUMNS(UNPRI_data!$A$6:A332)),\"\")","v":"HF 21.1, Principle 2,  pg 68"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD332,COLUMNS(UNPRI_data!$A$6:A332)),\"\")","v":"Indicate the proportion of votes where you and/or the service provider(s) acting on your behalf communicated the rationale for your voting decisions.\nAs proportion of votes where you voted against management recommendations or abstained:\nSelect from:\n(1) 1–10% \n(2) 11–50% \n(3) 51–75% \n(4) 76–95% \n(5) >95%\nFor each of:\n(A) In cases where we voted against management recommendations or abstained, the rationale was provided privately to the company\n(B) In cases where we voted against management recommendations or abstained, the rationale was disclosed publicly"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD332,COLUMNS(UNPRI_data!$A$6:A332)),\"\")","v":"see disclosure requirements"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD332,COLUMNS(UNPRI_data!$A$6:A332)),\"\")","v":"[HF 21.1] will be applicable for reporting if any of options (A-B) are selected in [HF 21]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD332,COLUMNS(UNPRI_data!$A$6:A332)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD332,COLUMNS(UNPRI_data!$A$6:A332)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD333,COLUMNS(UNPRI_data!$A$6:A333)),\"\")","v":"HF 22, Principle 2,  pg 70"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD333,COLUMNS(UNPRI_data!$A$6:A333)),\"\")","v":"Did your organisation and/or the service provider(s) acting on your behalf communicate the rationale for your voting decisions when voting against a shareholder resolution proposed/filed by a PRI signatory?\n(A) In cases where we voted against a shareholder resolution proposed/filed by a PRI signatory, the rationale was disclosed publicly\n(B) In cases where we voted against a shareholder resolution proposed/filed by a PRI signatory, the rationale was not disclosed publicly\n(C) We did not vote against any shareholder resolution proposed/filed by a PRI signatory"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD333,COLUMNS(UNPRI_data!$A$6:A333)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD333,COLUMNS(UNPRI_data!$A$6:A333)),\"\")","v":"[HF 22] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD333,COLUMNS(UNPRI_data!$A$6:A333)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD333,COLUMNS(UNPRI_data!$A$6:A333)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD334,COLUMNS(UNPRI_data!$A$6:A334)),\"\")","v":"HF 22.1, Principle 2,  pg 71"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD334,COLUMNS(UNPRI_data!$A$6:A334)),\"\")","v":"Indicate the proportion of votes where you and/or the service provider(s) acting on your behalf communicated the rationale for your voting decisions. As proportion of votes where you voted against a shareholder resolution proposed/filed by a PRI signatory:\n(A) In cases where we voted against a shareholder resolution proposed/filed by a PRI signatory, the rationale was disclosed publicly, select from:\n(1) 1–10% \n(2) 11–50% \n(3) 51–75% \n(4) 76–95% \n(5) >95%"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD334,COLUMNS(UNPRI_data!$A$6:A334)),\"\")","v":"see disclosure requirements"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD334,COLUMNS(UNPRI_data!$A$6:A334)),\"\")","v":"[HF 22.1] will be applicable for reporting if option (A) is selected in [HF 22]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD334,COLUMNS(UNPRI_data!$A$6:A334)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD334,COLUMNS(UNPRI_data!$A$6:A334)),\"\")","v":"Mandatory but not legal requirement"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD335,COLUMNS(UNPRI_data!$A$6:A335)),\"\")","v":"SO 1, Principle 1, pg 10"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD335,COLUMNS(UNPRI_data!$A$6:A335)),\"\")","v":"Has your organisation chosen to shape any specific sustainability outcomes?\nYes\nNo"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD335,COLUMNS(UNPRI_data!$A$6:A335)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD335,COLUMNS(UNPRI_data!$A$6:A335)),\"\")","v":"Reference to other standards: UN Sustainable Development Goals (SDGs)\nDependent on\t[SO 1] will be applicable for reporting if any of the answer options (A-H) are selected in [ISP 45]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD335,COLUMNS(UNPRI_data!$A$6:A335)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD335,COLUMNS(UNPRI_data!$A$6:A335)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD336,COLUMNS(UNPRI_data!$A$6:A336)),\"\")","v":"SO 1.1, Principle 1, pg 12"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD336,COLUMNS(UNPRI_data!$A$6:A336)),\"\")","v":"If your organisation has not chosen to shape any sustainability outcomes, please explain why."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD336,COLUMNS(UNPRI_data!$A$6:A336)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD336,COLUMNS(UNPRI_data!$A$6:A336)),\"\")","v":"[SO 1.1] will be applicable for reporting if \"No\" is selected in [SO 1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD336,COLUMNS(UNPRI_data!$A$6:A336)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD336,COLUMNS(UNPRI_data!$A$6:A336)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD337,COLUMNS(UNPRI_data!$A$6:A337)),\"\")","v":"SO 2, Principle 1, pg 13"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD337,COLUMNS(UNPRI_data!$A$6:A337)),\"\")","v":"Please list up to 10 of the specific sustainability outcomes that your organisation has chosen to shape."},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD337,COLUMNS(UNPRI_data!$A$6:A337)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD337,COLUMNS(UNPRI_data!$A$6:A337)),\"\")","v":"Reference to other standards:\nSDG goals and targets\nParis Agreement\nUN Guiding Principles on Business and Human Rights\nOECD Guidelines for Multinational Enterprises, including guidance on Responsible Business Conduct for Institutional Investors\n\n[SO 2] will be applicable for reporting if \"Yes\" is selected in [SO 1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD337,COLUMNS(UNPRI_data!$A$6:A337)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD337,COLUMNS(UNPRI_data!$A$6:A337)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD338,COLUMNS(UNPRI_data!$A$6:A338)),\"\")","v":"SO 3, Principle 1, pg 16"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD338,COLUMNS(UNPRI_data!$A$6:A338)),\"\")","v":"Have you set any targets for your sustainability outcomes? Indicate how many targets you have set for each sustainability outcome.\nFor each Sustainability Outcome [pre-filled with answers to SO 2], select from: \n(1) No target\n(2) One target\n(3) Two or more targets"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD338,COLUMNS(UNPRI_data!$A$6:A338)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD338,COLUMNS(UNPRI_data!$A$6:A338)),\"\")","v":"[SO 3] will be applicable for reporting if any response is provided in [SO 2].\n[SO 3] rows will be pre-filled with the responses provided in [SO 2]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD338,COLUMNS(UNPRI_data!$A$6:A338)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD338,COLUMNS(UNPRI_data!$A$6:A338)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD339,COLUMNS(UNPRI_data!$A$6:A339)),\"\")","v":"SO 3.1, Principle 1, pg 18"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD339,COLUMNS(UNPRI_data!$A$6:A339)),\"\")","v":"For each sustainability outcome, name and provide a brief description of up to two of your targets and list the metrics or key performance indicators (KPIs) associated with them, the targets' deadlines and the percentage of your assets under management to which the targets apply. For each Sustainability Outcome  [pre-filled with answers to SO 2], provide:(1) Target name,(2) Target description, (3) KPIs/metrics,(4) Target deadline: Year, (5) Coverage: % of assets under management"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD339,COLUMNS(UNPRI_data!$A$6:A339)),\"\")","v":"For each Sustainability outcome [see SO 2], provide KPIs/metrics, target deadline year, and coverage (% of assets under management), for up to two targets."},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD339,COLUMNS(UNPRI_data!$A$6:A339)),\"\")","v":"[SO 3.1] will be applicable for reporting if answers (2) or (3) are selected for any row in [SO 3].\n[SO 3.1] rows will be pre-filled with the sustainability outcomes for which answer options (2) or (3) were selected in [SO 3]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD339,COLUMNS(UNPRI_data!$A$6:A339)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD339,COLUMNS(UNPRI_data!$A$6:A339)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD340,COLUMNS(UNPRI_data!$A$6:A340)),\"\")","v":"SO 4, Principle 1, pg 20"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD340,COLUMNS(UNPRI_data!$A$6:A340)),\"\")","v":"Which global goals (or other references) did your organisation use to determine your sustainability outcomes targets? Explain whether you have derived your target from global goals, e.g. by translating a global goal into a target at the national, regional, sub-national, sectoral or sub-sectoral level. Alternatively, explain why you have set your target independently from global goals. Answer for each target [pre-filled with answers to SO 3.1] under each Sustainability Outcome  [pre-filled with answers to SO 2] "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD340,COLUMNS(UNPRI_data!$A$6:A340)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD340,COLUMNS(UNPRI_data!$A$6:A340)),\"\")","v":"[SO 4] will be applicable for reporting if any target name is provided in [SO 3.1].\n[SO 4] rows will be pre-filled with the outcome and target names provided in [SO 2] and [SO 3]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD340,COLUMNS(UNPRI_data!$A$6:A340)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD340,COLUMNS(UNPRI_data!$A$6:A340)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD341,COLUMNS(UNPRI_data!$A$6:A341)),\"\")","v":"SO 5, Principle 1, pg 22"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD341,COLUMNS(UNPRI_data!$A$6:A341)),\"\")","v":"Does your organisation track intermediate performance and progress against your sustainability outcomes targets? \n(Yes/No)\nAnswer for each target [pre-filled with answers to SO 3.1] under each Sustainability Outcome  [pre-filled with answers to SO 2] "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD341,COLUMNS(UNPRI_data!$A$6:A341)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD341,COLUMNS(UNPRI_data!$A$6:A341)),\"\")","v":"[SO 5] will be applicable for reporting if any target name is provided in [SO 3.1].\n[SO 5] rows will be pre-filled with the outcome and target names provided in [SO 2] and [SO 3]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD341,COLUMNS(UNPRI_data!$A$6:A341)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD341,COLUMNS(UNPRI_data!$A$6:A341)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD342,COLUMNS(UNPRI_data!$A$6:A342)),\"\")","v":"SO 5.1, Principle 1, pg 24"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD342,COLUMNS(UNPRI_data!$A$6:A342)),\"\")","v":"How does your organisation track intermediate performance and progress against your sustainability outcomes targets?\nAnswer for each target [pre-filled with answers to SO 3.1] under each Sustainability Outcome  [pre-filled with answers to SO 2] "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD342,COLUMNS(UNPRI_data!$A$6:A342)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD342,COLUMNS(UNPRI_data!$A$6:A342)),\"\")","v":"[SO 5.1] will be applicable if \"Yes\" is selected for any row in [SO 5].\n[SO 5.1] rows will be pre-filled with the names of the target for which \"Yes\" was selected in [SO 5], and with the corresponding outcome names provided in [SO 2]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD342,COLUMNS(UNPRI_data!$A$6:A342)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD342,COLUMNS(UNPRI_data!$A$6:A342)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD343,COLUMNS(UNPRI_data!$A$6:A343)),\"\")","v":"SO 5.2, Principle 1, pg 26"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD343,COLUMNS(UNPRI_data!$A$6:A343)),\"\")","v":"Describe any qualitative or quantitative progress achieved during the reporting year against your sustainability outcomes targets. Answer separately for quantitative and qualitative progress for each target [pre-filled with answers to SO 3.1] under each Sustainability Outcome  [pre-filled with answers to SO 2] "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD343,COLUMNS(UNPRI_data!$A$6:A343)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD343,COLUMNS(UNPRI_data!$A$6:A343)),\"\")","v":"[SO 5.2] will be applicable if \"Yes\" is selected for any row in [SO 5].\n[SO 5.2] rows will be pre-filled with the names of the target for which \"Yes\" was selected in [SO 5], and with the corresponding outcome names provided in [SO 2]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD343,COLUMNS(UNPRI_data!$A$6:A343)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD343,COLUMNS(UNPRI_data!$A$6:A343)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD344,COLUMNS(UNPRI_data!$A$6:A344)),\"\")","v":"SO 6, Principle 2, pg 28"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD344,COLUMNS(UNPRI_data!$A$6:A344)),\"\")","v":"Despite your organisation’s efforts to make progress on your sustainability outcomes, there may be stakeholders who have been negatively affected by your organisation’s activities. For each of your sustainability outcomes, indicate whether your organisation ensures that stakeholders who have been negatively affected are able to seek an effective remedy.\n(Yes/No)\nAnswer for each target [pre-filled with answers to SO 3.1] under each Sustainability Outcome  [pre-filled with answers to SO 2] "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD344,COLUMNS(UNPRI_data!$A$6:A344)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD344,COLUMNS(UNPRI_data!$A$6:A344)),\"\")","v":"Reference to other standards\tUN Guiding Principles on Business and Human Rights\n\n[SO 6] will be applicable for reporting if any target name is provided in [SO 3.1].\n[SO 6] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD344,COLUMNS(UNPRI_data!$A$6:A344)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD344,COLUMNS(UNPRI_data!$A$6:A344)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD345,COLUMNS(UNPRI_data!$A$6:A345)),\"\")","v":"SO 6.1, Principle 2, pg 30"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD345,COLUMNS(UNPRI_data!$A$6:A345)),\"\")","v":"How does your organisation ensure that stakeholders negatively affected by your activities are able to seek an effective remedy?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD345,COLUMNS(UNPRI_data!$A$6:A345)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD345,COLUMNS(UNPRI_data!$A$6:A345)),\"\")","v":"Reference to other standards\tUN Guiding Principles on Business and Human Rights\n\n[SO 6.1] will be applicable if \"Yes\" is selected for any row in [SO 6].\nRows will be pre-filled with the outcomes for which \"Yes\" was selected in [SO 6]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD345,COLUMNS(UNPRI_data!$A$6:A345)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD345,COLUMNS(UNPRI_data!$A$6:A345)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD346,COLUMNS(UNPRI_data!$A$6:A346)),\"\")","v":"SO 7, Principle 1, 2, 5, pg 32"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD346,COLUMNS(UNPRI_data!$A$6:A346)),\"\")","v":"Which levers did your organisation or service providers/external investment managers acting on your behalf use to make progress on your sustainability outcomes during the reporting year?\nSelect \n(1) Individually\n(2) With other investors or stakeholders\nFor each of: \n(A) Asset allocation\n(B) Investee engagement including voting\n(C) Systemic stewardship including policy engagement\n(D) None of the above"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD346,COLUMNS(UNPRI_data!$A$6:A346)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD346,COLUMNS(UNPRI_data!$A$6:A346)),\"\")","v":"[SO 7] will be applicable for reporting if any target name is provided in [SO 3.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD346,COLUMNS(UNPRI_data!$A$6:A346)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD346,COLUMNS(UNPRI_data!$A$6:A346)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD347,COLUMNS(UNPRI_data!$A$6:A347)),\"\")","v":"SO 7.1, Principle 1, 2, 5, pg 34"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD347,COLUMNS(UNPRI_data!$A$6:A347)),\"\")","v":"Considering all the levers you indicated in the previous question, indicate the overall budget you allocated specifically to shaping sustainability outcomes in the reporting year. This indicator refers to the budget dedicated exclusively to shaping sustainability outcomes. Please refer to the Explanatory notes below for detailed guidance to determine what to include in the budget figure.\nAnswer for: \n(A) Asset allocation\n(B) Investee engagement including voting\n(C) Systemic stewardship including policy engagement"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD347,COLUMNS(UNPRI_data!$A$6:A347)),\"\")","v":"Budget dedicated exclusively to shaping sustainability outcomes in the reporting year. Please refer to the Explanatory notes below for detailed guidance to determine what to include in the budget figure.\nAnswer for: \n(A) Asset allocation\n(B) Investee engagement including voting\n(C) Systemic stewardship including policy engagement"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD347,COLUMNS(UNPRI_data!$A$6:A347)),\"\")","v":"[SO 7.1] will be applicable for reporting if answer options 1.A, 1.B, 1.C, 2.A, 2.B or 2.C were selected in [SO 7].\nThe rows shown in [SO 7.1] will match the options which have been selected in [SO 7].\n\nThis budget figure should include the resources allocated by signatories exclusively to shaping outcomes, either through outsourced or in-house activities. This may include any time dedicated by signatories' staff to shaping sustainability outcomes, whether or not this is the main activity of said staff.\n\nRegarding options B and C, this figure should not include any budget allocated to managing portfolio risk through engagement and stewardship.\n\nIn option C, signatories may include any resources dedicated to: \n(i) engaging with policymakers to make progress on their sustainability outcomes,\n(ii) collaborating with or supporting standard setters, reporting bodies or similar organisations to help develop resources to track and communicate progress against global sustainability goals,\n(iii) contributing to research and other public goods aimed at addressing sustainability issues or\n(iv) contributing to the global discourse on global sustainability goals to shape the public debate and encourage progress on these issues.\n\nFor the purpose of this indicator, “investee engagement including voting” refers to stewardship actions that are (1) focused on sustainability outcomes and (2) involve using influence over actual or potential investees, for example, through engagement, (proxy) voting or direct control of privately held assets. Please note that this term is under review and subject to change in future reporting periods.\n\nFor the purpose of this indicator, \"systemic stewardship\" refers to stewardship actions that are (1) focused on sustainability outcomes and 2) involve using influence with standard setters, policy makers and other stakeholders (that is, beyond engagement with investees). Please note that this term is under review and subject to change in future reporting periods."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD347,COLUMNS(UNPRI_data!$A$6:A347)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD347,COLUMNS(UNPRI_data!$A$6:A347)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD348,COLUMNS(UNPRI_data!$A$6:A348)),\"\")","v":"SO 8, Principle 1, pg 36"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD348,COLUMNS(UNPRI_data!$A$6:A348)),\"\")","v":"Describe how your organisation used asset allocation specifically to make progress on your sustainability outcomes during the reporting year, excluding participation in structures involving other stakeholders, such as blended finance.\n\nProvide details on how you expect these measures to make a significant change to the cost and/or availability of capital to finance progress on your sustainability outcomes.\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD348,COLUMNS(UNPRI_data!$A$6:A348)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD348,COLUMNS(UNPRI_data!$A$6:A348)),\"\")","v":"[SO 8] will be applicable for reporting if answer option 1.A was selected in [SO 7].\n[SO 8] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD348,COLUMNS(UNPRI_data!$A$6:A348)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD348,COLUMNS(UNPRI_data!$A$6:A348)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD349,COLUMNS(UNPRI_data!$A$6:A349)),\"\")","v":"SO 9, Principle 1, 5, pg 38"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD349,COLUMNS(UNPRI_data!$A$6:A349)),\"\")","v":"During the reporting year, did your organisation invest alongside investors, governments or other organisations through innovative financial instruments or strategies, such as blended finance, to make progress on your sustainability outcomes?  Provide details on how you expect these instruments or strategies to make a significant change to the cost and/or availability of capital to finance progress on your sustainability outcomes. Answer for each Sustainability Outcome  [pre-filled with answers to SO 2] "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD349,COLUMNS(UNPRI_data!$A$6:A349)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD349,COLUMNS(UNPRI_data!$A$6:A349)),\"\")","v":"[SO 9] will be applicable for reporting if answer option 2.A was selected in [SO 7].\n[SO 9] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD349,COLUMNS(UNPRI_data!$A$6:A349)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD349,COLUMNS(UNPRI_data!$A$6:A349)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD350,COLUMNS(UNPRI_data!$A$6:A350)),\"\")","v":"SO 10, Principle 1, 5, pg 40"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD350,COLUMNS(UNPRI_data!$A$6:A350)),\"\")","v":"In which asset classes did your organisation use asset allocation to make progress on your sustainability outcomes during the reporting year?  For each asset class, indicate the proportion of assets under management that you dedicated to making progress on your sustainability outcomes.\nSelect from: \n(1) We used all of our AUM to advance our sustainability outcomes \n(2) We used the majority of our AUM to advance our sustainability outcomes\n(3) We used a minority of our AUM to advance our sustainability outcomes\n(4) We did not use our AUM to advance our sustainability outcomes in this asset class\nFor each of:\n(1) Listed equity\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] \n(2) Fixed income\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] \n(3) Private equity\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] \n(4) Real estate\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] \n(5) Infrastructure\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] \n(6) Hedge funds\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD350,COLUMNS(UNPRI_data!$A$6:A350)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD350,COLUMNS(UNPRI_data!$A$6:A350)),\"\")","v":"SO 10] will be applicable for reporting if answer options 1.A or 2.A were selected in [SO 7]\n\nAsset classes will be displayed in [SO 10] based on the asset classes selected in [OO 10], as follows:\n\"(1) Listed equity” will be shown if any of the options (1A), (1B), (1C), (1D) or (1E) are selected in [OO 10]\n\"(2) Fixed income” will be shown if any of the options (1F), (1G), (1H) or (1I) are selected in [OO 10]\n\"(3) Private equity” will be shown if option (1J) is selected in [OO 10]\n\"(4) Real estate” will be shown if option (1K) in is selected in [OO 10]\n\"(5) Infrastructure” will be shown if option (1L) is selected in [OO 10]\n\"(6) Hedge funds” will be shown if any of the options (1M), (1L), (1N), (1O), (1P), (1Q), (1R), (1S) or (1T) are selected in [OO 10]"},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD350,COLUMNS(UNPRI_data!$A$6:A350)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD350,COLUMNS(UNPRI_data!$A$6:A350)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD351,COLUMNS(UNPRI_data!$A$6:A351)),\"\")","v":"SO 11, Principle 2, pg 44"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD351,COLUMNS(UNPRI_data!$A$6:A351)),\"\")","v":"During the reporting year, how did your organisation or service providers/external investment managers acting on your behalf engage with investees specifically to make progress on your sustainability outcomes?\n\nThis indicator refers to the engagement activities dedicated exclusively to shaping sustainability outcomes.\n\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] :\n(A) At shareholder meetings, we voted in favour of all resolutions or proposals that advanced our sustainability outcomes and voted against all those that undermined them\n(B) We filed or co-filed shareholder resolutions or proposals that advanced our sustainability outcomes\n(C) We used our positions on investee boards and board committees to advance our sustainability outcomes\n(D) We negotiated with and monitored the stewardship actions of suppliers in the investment chain\n(G) Where necessary, we resorted to litigation\n(F) Other, please specify: ____ [Free text: medium]"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD351,COLUMNS(UNPRI_data!$A$6:A351)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD351,COLUMNS(UNPRI_data!$A$6:A351)),\"\")","v":"[SO 11] will be applicable for reporting if answer options 1.B or 2.B were selected in [SO 7].\n[SO 11] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD351,COLUMNS(UNPRI_data!$A$6:A351)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD351,COLUMNS(UNPRI_data!$A$6:A351)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD352,COLUMNS(UNPRI_data!$A$6:A352)),\"\")","v":"SO 12, Principle 2, pg 46"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD352,COLUMNS(UNPRI_data!$A$6:A352)),\"\")","v":"What is your organisation's approach to engaging with investees as a means to make progress on your sustainability outcomes? Please discuss the reasons why you have chosen any specific engagement tools to make progress on each of your sustainability outcomes. Please also explain how you combine different engagement tools to advance each sustainability outcome.\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD352,COLUMNS(UNPRI_data!$A$6:A352)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD352,COLUMNS(UNPRI_data!$A$6:A352)),\"\")","v":"SO 12] will be applicable for reporting if answer options 1.B or 2.B were selected in [SO 7].\n[SO 12] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD352,COLUMNS(UNPRI_data!$A$6:A352)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD352,COLUMNS(UNPRI_data!$A$6:A352)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD353,COLUMNS(UNPRI_data!$A$6:A353)),\"\")","v":"SO 13, Principle 2, pg 48"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD353,COLUMNS(UNPRI_data!$A$6:A353)),\"\")","v":"Please provide at least one example of how your organisation's individual engagement with investees, either directly or via service providers/external investment managers acting on your behalf, helped make progress on each of your sustainability outcomes during the reporting year, excluding collaborative initiatives.\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] "},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD353,COLUMNS(UNPRI_data!$A$6:A353)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD353,COLUMNS(UNPRI_data!$A$6:A353)),\"\")","v":"[SO 13] will be applicable for reporting if answer option 1.B was selected in [SO 7].\n[SO 13] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD353,COLUMNS(UNPRI_data!$A$6:A353)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD353,COLUMNS(UNPRI_data!$A$6:A353)),\"\")","v":"Voluntary"}]
[null,{"$f":"IFERROR(INDEX(UNPRI_data!$O$6:$O$366,UNPRI_data!$AD354,COLUMNS(UNPRI_data!$A$6:A354)),\"\")","v":"SO 14, Principle 2, 5, pg 50"},null,{"$f":"IFERROR(INDEX(UNPRI_data!$P$6:$P$366,UNPRI_data!$AD354,COLUMNS(UNPRI_data!$A$6:A354)),\"\")","v":"During the reporting year, in which collaborative initiatives focused on engaging with investees did your organisation or service providers/external investment managers acting on your behalf participate to make progress on your sustainability outcomes?"},{"$f":"IFERROR(INDEX(UNPRI_data!$Q$6:$Q$366,UNPRI_data!$AD354,COLUMNS(UNPRI_data!$A$6:A354)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX(UNPRI_data!$R$6:$R$366,UNPRI_data!$AD354,COLUMNS(UNPRI_data!$A$6:A354)),\"\")","v":"[SO 14] will be applicable for reporting if answer option 2.B was selected in [SO 7].\n[SO 14] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1]."},null,{"$f":"IFERROR(HYPERLINK(INDEX(UNPRI_data!$D$6:$D$366,UNPRI_data!$AD354,COLUMNS(UNPRI_data!$A$6:A354)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX(UNPRI_data!$E$6:$E$366,UNPRI_data!$AD354,COLUMNS(UNPRI_data!$A$6:A354)),\"\")","v":"Voluntary"}]

{"sheet":"UK Stewardship Code","index":3,"n_rows":76,"n_cols":10,"rows_kept":76,"cut":false,"hidden":false,"merged":[]}
["9 Back","UK Stewardship Code 2020",null,null,null,null,{"$f":"IFERROR(COUNTIF('UK Stewardship Code_data'!BA5:BA73,\">0\"),\"\")","v":69}]
[]
[null,"Select Section [Use drop-down below]",null,"Select Sub-section [Use drop-down below]"]
[null,"ALL",null,"ALL"]
[]
[null,{"$f":"'Drop Downs'!B42&\" > \"&'Drop Downs'!B43","v":"ALL > ALL"}]
[null,"Source",null,"Disclosure requirements","Specific datapoints required?","Notes",null,"URLs","Applicability","Mapping to PRI"]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA5,COLUMNS('UK Stewardship Code_data'!$A$11:A11)),\"\")","v":"N/A"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA5,COLUMNS('UK Stewardship Code_data'!$A$5:A5)),\"\")","v":"General"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA5,COLUMNS('UK Stewardship Code_data'!$A$5:A5)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA5,COLUMNS('UK Stewardship Code_data'!$A$5:A5)),\"\")","v":"FRC review, pg. 5\nCoverage of the Principles: \nCover all Principles to the same Standard. In cases where there is a strong reason why a reporting expectation does not apply, applicants should explain this reason, rather than simply ignore it in their disclosure. \nFor some Principles, different reporting expectations apply depending on the role of the signatory... an asset owner that invests directly and through asset managers should report on both the asset owner and asset manager disclosures. \nGolden thread: Better quality reports clearly explain their organisation’s purpose and beliefs, and provide distinctive reporting that connects this to their stewardship practice during the reporting period. \n"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA5,COLUMNS('UK Stewardship Code_data'!$A$5:A5)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA5,COLUMNS('UK Stewardship Code_data'!$A$5:A5)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA5,COLUMNS('UK Stewardship Code_data'!$A$5:A5)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA5,COLUMNS('UK Stewardship Code_data'!$A$5:A6)),\"\")","v":"N/A"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA6,COLUMNS('UK Stewardship Code_data'!$A$5:A6)),\"\")","v":"General"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA6,COLUMNS('UK Stewardship Code_data'!$A$5:A6)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA6,COLUMNS('UK Stewardship Code_data'!$A$5:A6)),\"\")","v":"FRC review, pg. 6:\nStructure: \nStewardship Reports should ‘be a single document structured to give a clear picture of how the organisation has applied the Code’.\nIf not structuring the content Principle-by-Principle, include a comprehensive key to show which page the relevant reporting for each Principle is on.\nOrganisations should make sure that the Principles and reporting expectations are clearly addressed and relevant connections between areas of reporting highlighted – for example, by cross-referencing information within the report.\nA reader should understand the organisation’s application of the Principles from their stewardship report without referring to information elsewhere. However, it may be relevant to refer to other documents or web\npages that provide more detail to support the disclosure, such as policy documents, voting records or asset class reports. Key features of additional information should be summarised and linked from the stewardship report."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA6,COLUMNS('UK Stewardship Code_data'!$A$5:A6)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA6,COLUMNS('UK Stewardship Code_data'!$A$5:A6)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA6,COLUMNS('UK Stewardship Code_data'!$A$5:A6)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA7,COLUMNS('UK Stewardship Code_data'!$A$5:A7)),\"\")","v":"N/A"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA7,COLUMNS('UK Stewardship Code_data'!$A$5:A7)),\"\")","v":"General"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA7,COLUMNS('UK Stewardship Code_data'!$A$5:A7)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA7,COLUMNS('UK Stewardship Code_data'!$A$5:A7)),\"\")","v":"FRC review, pg. 6-7:\nActivity and outcome reporting:\nEffective activity reporting is specific about what has been done and when. It also seeks to explain the objectives and rationale for a particular approach. Reporting should seek to balance breadth and depth in\nexplaining their approach by making use of a combination of data, examples, case studies, charts and diagrams\nEffective outcome reporting is clear about the progress made against objectives and identifies next steps where appropriate. Fair reporting also identifies areas where objectives have not been met.\nApplicants should focus on addressing the reporting expectations for all Principles, making sure that the activity and outcome reporting expectations are met.\n"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA7,COLUMNS('UK Stewardship Code_data'!$A$5:A7)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA7,COLUMNS('UK Stewardship Code_data'!$A$5:A7)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA7,COLUMNS('UK Stewardship Code_data'!$A$5:A7)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA8,COLUMNS('UK Stewardship Code_data'!$A$5:A8)),\"\")","v":"N/A"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA8,COLUMNS('UK Stewardship Code_data'!$A$5:A8)),\"\")","v":"General"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA8,COLUMNS('UK Stewardship Code_data'!$A$5:A8)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA8,COLUMNS('UK Stewardship Code_data'!$A$5:A8)),\"\")","v":"FRC review, pg. 7:\nPresenting evidence:  \nEffective reports combine data, examples and case studies to give a sense of the organisation’s overall approach during the period. Data allows organisations to give a sense of the scale and breadth of their approach, while examples and detailed case studies can explain how it works in practice or note exceptions to the usual approach.\nBetter reports use a variety of case studies and the appropriate number to include depends on the size and activity of the firm. Effective case studies connect the case being discussed with the reporting expectation and clearly demonstrate the organisation’s approach. They are also specific about the organisation’s role in the process. "},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA8,COLUMNS('UK Stewardship Code_data'!$A$5:A8)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA8,COLUMNS('UK Stewardship Code_data'!$A$5:A8)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA8,COLUMNS('UK Stewardship Code_data'!$A$5:A8)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA9,COLUMNS('UK Stewardship Code_data'!$A$5:A9)),\"\")","v":"N/A"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA9,COLUMNS('UK Stewardship Code_data'!$A$5:A9)),\"\")","v":"General"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA9,COLUMNS('UK Stewardship Code_data'!$A$5:A9)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA9,COLUMNS('UK Stewardship Code_data'!$A$5:A9)),\"\")","v":"FRC review, pg. 7-8:\nFair, balanced and understandable- \nA fair and balanced report addresses both positive and negative aspects of the organisation’s stewardship practice – for example, reports should acknowledge setbacks experienced and lessons learned, as well as successes.\nBe clear about how representative the activities reported are of the organisation’s stewardship practice as a whole. For example, where a policy or approach only applies to some regions or asset classes the report should be clear about this.\nBetter reports identified examples of engagements that had not been successful or where policies and approaches were still in development and how they plan to improve in the future. This should be an area of focus in 2021.\nWrite in plain English and avoid excessive use of jargon. Better reports had a clear structure, explained connections between different sections,  and presented information graphically\nwhere appropriate. Some reports we reviewed included a glossary or defined key terms in the report."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA9,COLUMNS('UK Stewardship Code_data'!$A$5:A9)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA9,COLUMNS('UK Stewardship Code_data'!$A$5:A9)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA9,COLUMNS('UK Stewardship Code_data'!$A$5:A9)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA10,COLUMNS('UK Stewardship Code_data'!$A$5:A10)),\"\")","v":"N/A"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA10,COLUMNS('UK Stewardship Code_data'!$A$5:A10)),\"\")","v":"General"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA10,COLUMNS('UK Stewardship Code_data'!$A$5:A10)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA10,COLUMNS('UK Stewardship Code_data'!$A$5:A10)),\"\")","v":"FRC review, pg 8:\nAsset classes and geographies: Organisations should respond to the reporting expectation under Principle 6, which asks signatories to disclose a breakdown of their assets under management across asset classes and geographies. They should then seek to reflect this balance in their report. For example, if a firm is invested in both equities and fixed income, they should attempt to include a balance of examples from these asset classes in their report.\nBetter reporting clearly explained the rights and responsibilities associated with different asset classes and geographies, and demonstrated how their approach differed as a result. They also used data, examples and case studies to demonstrate their activities and outcomes.\nWe recognise that some organisations are still developing their stewardship practice in asset classes outside UK listed equity. Where this is the case, organisations should be transparent about their current approach and identify where their approach differs across asset classes. They should also identify any limitations or barriers to their current practice and explain what they are doing to address these in the future. We expect that organisations will continue to develop their practices and reporting in 2021 and beyond."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA10,COLUMNS('UK Stewardship Code_data'!$A$5:A10)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA10,COLUMNS('UK Stewardship Code_data'!$A$5:A10)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA10,COLUMNS('UK Stewardship Code_data'!$A$5:A10)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA11,COLUMNS('UK Stewardship Code_data'!$A$5:A11)),\"\")","v":"Principle 1 (pg. 8)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA11,COLUMNS('UK Stewardship Code_data'!$A$5:A11)),\"\")","v":"Explanation of the purpose of the organisation and an outline of its culture, values, business model and strategy"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA11,COLUMNS('UK Stewardship Code_data'!$A$5:A11)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA11,COLUMNS('UK Stewardship Code_data'!$A$5:A11)),\"\")","v":"FRC review, pg. 10-11: reporting could be improved with a description of culture and values, and the business model and strategy – how does the firm fulfil its purpose and its plans to do so over the next three to five years. Explanations of purpose should be distinctive to the organisation and not easily applied to another organisation. \n\nFor asset owners, the focus for context reporting under Principle 1 should be being clear about the purpose the organisation serves and for who (linking to Principle 6, context), as well as its investment beliefs and strategy... For some asset owners a description of the business model may not be relevant. However, asset owners should be able to outline their values and may be able to outline their culture, including the culture of the board of trustees in the case of pension funds.\n\nBetter examples from the asset manager reports we reviewed, link purpose to the organisation’s origins, ownership structure and client or member base, and make a connection to the investment beliefs, business\nmodel and strategy (including outlining the strategy). Business model reporting should provide a clear and concise overview of what the business does, and how it operates and benefits, with an illustration to support this"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA11,COLUMNS('UK Stewardship Code_data'!$A$5:A11)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA11,COLUMNS('UK Stewardship Code_data'!$A$5:A11)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA11,COLUMNS('UK Stewardship Code_data'!$A$5:A11)),\"\")","v":"PRI_OO_1 PRI_OO_1.1 PRI_OO_4 PRI_OO_30 PRI_ISP_41 PRI_ISP_42                 "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA12,COLUMNS('UK Stewardship Code_data'!$A$5:A12)),\"\")","v":"Principle 1 (pg. 8)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA12,COLUMNS('UK Stewardship Code_data'!$A$5:A12)),\"\")","v":"Explanation of their investment beliefs, i.e. what factors they consider important for desired investment outcomes and why."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA12,COLUMNS('UK Stewardship Code_data'!$A$5:A12)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA12,COLUMNS('UK Stewardship Code_data'!$A$5:A12)),\"\")","v":"FRC review, pg. 10-11: reporting could be improved with more detail on investment beliefs (the factors they consider important for desired investment outcomes and why).... For asset owners, the focus for context\nreporting under Principle 1 should be being clear about the purpose the organisation serves and for who (linking to Principle 6, context), as well as its investment beliefs and strategy. If investment beliefs are documented elsewhere, for example, as part of an investment strategy, the disclosure in the stewardship report should summarise the key features before linking elsewhere."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA12,COLUMNS('UK Stewardship Code_data'!$A$5:A12)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA12,COLUMNS('UK Stewardship Code_data'!$A$5:A12)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA12,COLUMNS('UK Stewardship Code_data'!$A$5:A12)),\"\")","v":"PRI_SLS_1_a                      "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA13,COLUMNS('UK Stewardship Code_data'!$A$5:A13)),\"\")","v":"Principle 1 (pg. 8)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA13,COLUMNS('UK Stewardship Code_data'!$A$5:A13)),\"\")","v":"Actions taken to ensure their investment beliefs, strategy and culture enable effective stewardship"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA13,COLUMNS('UK Stewardship Code_data'!$A$5:A13)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA13,COLUMNS('UK Stewardship Code_data'!$A$5:A13)),\"\")","v":"FRC review, pg. 12:  We want to understand how these elements are embedded throughout the organisation and expect organisations to demonstrate this in different ways. For example, for asset owners this could be how these influence their choice of investment consultant or asset manager, how they set stewardship expectations of their asset managers, and how they oversee the activity of those that operate on their behalf (link to Principles 7 and 8). "},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA13,COLUMNS('UK Stewardship Code_data'!$A$5:A13)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA13,COLUMNS('UK Stewardship Code_data'!$A$5:A13)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA13,COLUMNS('UK Stewardship Code_data'!$A$5:A13)),\"\")","v":"PRI_SLS_1_b PRI_ISP_13 PRI_SAM_3 PRI_ISP_62                   "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA14,COLUMNS('UK Stewardship Code_data'!$A$5:A14)),\"\")","v":"Principle 1 (pg. 8)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA14,COLUMNS('UK Stewardship Code_data'!$A$5:A14)),\"\")","v":"Explanation of how their purpose and investment beliefs have guided their stewardship, investment strategy and decision-making "},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA14,COLUMNS('UK Stewardship Code_data'!$A$5:A14)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA14,COLUMNS('UK Stewardship Code_data'!$A$5:A14)),\"\")","v":"FRC review, pg. 12: identifying examples of activity or decisions taken, with reference to the purpose and investment beliefs"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA14,COLUMNS('UK Stewardship Code_data'!$A$5:A14)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA14,COLUMNS('UK Stewardship Code_data'!$A$5:A14)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA14,COLUMNS('UK Stewardship Code_data'!$A$5:A14)),\"\")","v":"PRI_OO_10 PRI_OO_30 PRI_SLS_2_a PRI_ISP_11 PRI_ISP_3                  "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA15,COLUMNS('UK Stewardship Code_data'!$A$5:A15)),\"\")","v":"Principle 1 (pg. 8)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA15,COLUMNS('UK Stewardship Code_data'!$A$5:A15)),\"\")","v":"Assessment of how effective they have been in serving the best interests of clients and beneficiaries"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA15,COLUMNS('UK Stewardship Code_data'!$A$5:A15)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA15,COLUMNS('UK Stewardship Code_data'!$A$5:A15)),\"\")","v":"FRC review, pg. 12: serving the best interests of clients and beneficiaries is the primary purpose of effective stewardship, so we expect to see some consideration of this linking to the Principle itself."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA15,COLUMNS('UK Stewardship Code_data'!$A$5:A15)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA15,COLUMNS('UK Stewardship Code_data'!$A$5:A15)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA15,COLUMNS('UK Stewardship Code_data'!$A$5:A15)),\"\")","v":"PRI_SLS_2_b                      "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA16,COLUMNS('UK Stewardship Code_data'!$A$5:A16)),\"\")","v":"Principle 2 (pg. 9)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA16,COLUMNS('UK Stewardship Code_data'!$A$5:A16)),\"\")","v":"Explanation of how their governance structures and processes have enabled oversight and accountability for effective stewardship within their organisation and the rationale for their chosen approach "},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA16,COLUMNS('UK Stewardship Code_data'!$A$5:A16)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA16,COLUMNS('UK Stewardship Code_data'!$A$5:A16)),\"\")","v":"FRC review, pg. 13: better examples of reporting clearly set the governance for stewardship and responsible investment in the context of the organisation’s overall governance structures. Good examples of reporting explain who has overall accountability for effective stewardship and the reporting lines, as well as any groups and committees involved in reviewing stewardship policies, their composition and the level of decision-making or influence they have. Although not explicitly referenced in the Code, it is difficult to provide transparent and meaningful disclosure on governance without referring to ownership structure. For example, where an asset manager’s client is also their parent/group company, this relationship should be clearly explained (links to Principle 3). "},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA16,COLUMNS('UK Stewardship Code_data'!$A$5:A16)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA16,COLUMNS('UK Stewardship Code_data'!$A$5:A16)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA16,COLUMNS('UK Stewardship Code_data'!$A$5:A16)),\"\")","v":"PRI_OO_9_LE PRI_OO_9_FI PRI_OO_9_ALT PRI_OO_9_HF PRI_ISP_12 PRI_ISP_12.1 PRI_ISP_13 PRI_ISP_21 PRI_ISP_22 PRI_ISP_11 PRI_ISP_1.1 PRI_ISP_1.2 PRI_ISP_6     PRI_ISP_7     "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA17,COLUMNS('UK Stewardship Code_data'!$A$5:A17)),\"\")","v":"Principle 2 (pg. 9)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA17,COLUMNS('UK Stewardship Code_data'!$A$5:A17)),\"\")","v":"Explanation of how they have appropriately resourced stewardship activities, including:\n- their chosen organisational and workforce structures;\n- their seniority, experience, qualifications, training and diversity;\n- their investment in systems, processes, research and analysis;\n- the extent to which service providers were used and the services they provided "},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA17,COLUMNS('UK Stewardship Code_data'!$A$5:A17)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA17,COLUMNS('UK Stewardship Code_data'!$A$5:A17)),\"\")","v":"FRC review, pg. 15-16: Reporting to this Principle links closely to reporting to Principle 7.\nBetter reporting would provide an explanation of why the combination of experience and qualifications is appropriate, linking to the stewardship objectives of the organisation, rather than just stating the biographies of the teams involved in stewardship and responsible investment. \nReporting on the training provided or undertaken by teams, could be improved by explaining how teams are encouraged and supported to keep abreast of developments in stewardship, ESG and investing.\nOn diversity of stewardship and investment teams, we would like to see reports describing the steps organisations are taking to create a more diverse and inclusive organisation [including targets and objectives], and not limiting their efforts to gender diversity. \nBetter reporting explains the use of all third-party providers in relation to stewardship and investment [not just proxy advisors and ESG data providers], as well as a summary of the rationale for the chosen approach.\nAlthough it is not a requirement of the Code, better examples name the providers employed."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA17,COLUMNS('UK Stewardship Code_data'!$A$5:A17)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA17,COLUMNS('UK Stewardship Code_data'!$A$5:A17)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA17,COLUMNS('UK Stewardship Code_data'!$A$5:A17)),\"\")","v":"PRI_ISP_17 PRI_ISP_9                     "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA18,COLUMNS('UK Stewardship Code_data'!$A$5:A18)),\"\")","v":"Principle 2 (pg. 9)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA18,COLUMNS('UK Stewardship Code_data'!$A$5:A18)),\"\")","v":"Explanation of how performance management or reward programmes have incentivised the workforce to integrate stewardship and investment decision-making. "},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA18,COLUMNS('UK Stewardship Code_data'!$A$5:A18)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA18,COLUMNS('UK Stewardship Code_data'!$A$5:A18)),\"\")","v":"FRC review, pg. 16: more detail is necessary to make reporting meaningful. An objective of the Code is to better align objectives and incentives across the investment community. Often those making investment decisions are rewarded on the achievement of short-term targets. To better encourage a focus on creating long-term value for clients and beneficiaries, stewardship and investment decision-making needs to be better integrated. The FRC is seeking to understand how performance management, rewards and other instruments are used to encourage effective stewardship. "},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA18,COLUMNS('UK Stewardship Code_data'!$A$5:A18)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA18,COLUMNS('UK Stewardship Code_data'!$A$5:A18)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA18,COLUMNS('UK Stewardship Code_data'!$A$5:A18)),\"\")","v":"PRI_ISP_8  PRI_ISP_8.1 PRI_ISP_8.2                    "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA19,COLUMNS('UK Stewardship Code_data'!$A$5:A19)),\"\")","v":"Principle 2 (pg. 9)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA19,COLUMNS('UK Stewardship Code_data'!$A$5:A19)),\"\")","v":"Disclosure of how effective their chosen governance structures and processes have been in supporting stewardship, and how they may be improved"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA19,COLUMNS('UK Stewardship Code_data'!$A$5:A19)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA19,COLUMNS('UK Stewardship Code_data'!$A$5:A19)),\"\")","v":"FRC review, pg. 16: This reporting expectation may be fulfilled in many ways and is linked to the reporting expectations for Principle 5. The purpose is to encourage organisations to question and challenge the approaches they take, and continuously seek to improve the structures that underpin effective stewardship. Future reporting should better disclose how organisations have reflected on the\nappropriateness of the governance, processes and resourcing for stewardship."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA19,COLUMNS('UK Stewardship Code_data'!$A$5:A19)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA19,COLUMNS('UK Stewardship Code_data'!$A$5:A19)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA19,COLUMNS('UK Stewardship Code_data'!$A$5:A19)),\"\")","v":"PRI_ISP_15 PRI_ISP_21 PRI_ISP_23.2 PRI_ISP_24                   "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA20,COLUMNS('UK Stewardship Code_data'!$A$5:A20)),\"\")","v":"Principle 3 (pg. 10)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA20,COLUMNS('UK Stewardship Code_data'!$A$5:A20)),\"\")","v":"Disclosure of their conflicts policy and how this has been applied to stewardship."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA20,COLUMNS('UK Stewardship Code_data'!$A$5:A20)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA20,COLUMNS('UK Stewardship Code_data'!$A$5:A20)),\"\")","v":"UKSC note:\nConflicts may arise as a result of:\n• ownership structure;\n• business relationships between asset owners and asset managers, and/or the assets they manage;\n• differences between the stewardship policies of managers and their clients;\n• cross-directorships;\n• bond and equity managers’ objectives; and\n• client or beneficiary interests diverging from each other.\n\nFRC review, pg. 17: Some reports highlighted conflicts of interest only for specific aspects of stewardship (for example, engagement or voting), rather than reporting on their overarching policy. Better reporting gives the overall information on an organisation’s conflicts of interest policy, and is supported by more detailed reporting related to specific stewardship activities.\nLinked with Principle 5, organisations should report on how they have reviewed their conflicts of interest policy, and how this has led to continuous improvement of their management of conflicts of interest. "},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA20,COLUMNS('UK Stewardship Code_data'!$A$5:A20)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA20,COLUMNS('UK Stewardship Code_data'!$A$5:A20)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA20,COLUMNS('UK Stewardship Code_data'!$A$5:A20)),\"\")","v":"PRI_ISP_1.1 PRI_ISP_12                     "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA21,COLUMNS('UK Stewardship Code_data'!$A$5:A21)),\"\")","v":"Principle 3 (pg. 10)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA21,COLUMNS('UK Stewardship Code_data'!$A$5:A21)),\"\")","v":"Explanation of how they have identified and managed any instances of actual or potential conflicts related to stewardship"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA21,COLUMNS('UK Stewardship Code_data'!$A$5:A21)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA21,COLUMNS('UK Stewardship Code_data'!$A$5:A21)),\"\")","v":"FRC review, pg. 17:  Better reporting included examples of potential conflicts, particularly where they highlighted how the conflicts were relevant to their particular organisation, taking into account their structure and operations. Addressing Principle 3 is supported by reporting that provides information about the ownership, governance and workforce structures, and the overall makeup of an organisation, including\nPrinciples 2 and 6. "},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA21,COLUMNS('UK Stewardship Code_data'!$A$5:A21)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA21,COLUMNS('UK Stewardship Code_data'!$A$5:A21)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA21,COLUMNS('UK Stewardship Code_data'!$A$5:A21)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA22,COLUMNS('UK Stewardship Code_data'!$A$5:A22)),\"\")","v":"Principle 3 (pg. 10)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA22,COLUMNS('UK Stewardship Code_data'!$A$5:A22)),\"\")","v":"Disclosure of examples of how they have addressed actual or potential conflicts"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA22,COLUMNS('UK Stewardship Code_data'!$A$5:A22)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA22,COLUMNS('UK Stewardship Code_data'!$A$5:A22)),\"\")","v":"FRC review, pg. 17: If no actual conflicts arose in the year, signatories could discuss potential conflicts that may arise and how they would be addressed."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA22,COLUMNS('UK Stewardship Code_data'!$A$5:A22)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA22,COLUMNS('UK Stewardship Code_data'!$A$5:A22)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA22,COLUMNS('UK Stewardship Code_data'!$A$5:A22)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA23,COLUMNS('UK Stewardship Code_data'!$A$5:A23)),\"\")","v":"Principle 4 (pg. 11)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA23,COLUMNS('UK Stewardship Code_data'!$A$5:A23)),\"\")","v":"Explanation of how they have identified and responded to market-wide and systemic risk(s), as appropriate"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA23,COLUMNS('UK Stewardship Code_data'!$A$5:A23)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA23,COLUMNS('UK Stewardship Code_data'!$A$5:A23)),\"\")","v":"UKSC note:\nMarket-wide risks are those that lead to financial loss or affect overall performance of the entire market and include but are not limited to:\n• changes in interest rates;\n• geopolitical issues; and\n• currency rates.\nSystemic risks are those that may lead to the collapse of an industry, financial market or economy and include but are not limited to:\n• climate change; and\n• the failure of a business or group of businesses.\nStakeholders may include investors, issuers, service providers, policymakers, audit firms, not-for-profits, regulators, associations and academics.\n\nFRC review, pg. 20:\nThe FRC is seeking to understand the process that investors follow at an organisational level to monitor the investment environment in order to identify market-wide and systemic risks. This could include the categories and types of risk, use of information sources and communication throughout the organisation. This is as relevant for the governance bodies of asset owners as it is for asset managers and service providers. Where this has identified a risk, what are some of the ways they have responded to it? Fund level risk identification and reporting is not required, but may be a valuable input where there is a wider risk to an industry, market or economy. \nThe determining factor should be whether the issue presents a risk to the market or system. The lists in the Code are examples of areas that may be considered by the firm to present a risk of that nature. They\nare not necessarily specific areas of focus for the FRC’s assessment as that is for firms to determine. However, we would expect reports in 2021 to address climate risk and the risks presented by the Covid-19\npandemic. "},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA23,COLUMNS('UK Stewardship Code_data'!$A$5:A23)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA23,COLUMNS('UK Stewardship Code_data'!$A$5:A23)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA23,COLUMNS('UK Stewardship Code_data'!$A$5:A23)),\"\")","v":"PRI_ISP_10 PRI_ISP_10.1 PRI_ISP_22 all climate change ones, PRI_ISP_29 to PRI_ISP_39.1 PRI_ISP_61                  "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA24,COLUMNS('UK Stewardship Code_data'!$A$5:A24)),\"\")","v":"Principle 4 (pg. 11)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA24,COLUMNS('UK Stewardship Code_data'!$A$5:A24)),\"\")","v":"Explanation of how they have worked with other stakeholders to promote continued improvement of the functioning of financial markets."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA24,COLUMNS('UK Stewardship Code_data'!$A$5:A24)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA24,COLUMNS('UK Stewardship Code_data'!$A$5:A24)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA24,COLUMNS('UK Stewardship Code_data'!$A$5:A24)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA24,COLUMNS('UK Stewardship Code_data'!$A$5:A24)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA24,COLUMNS('UK Stewardship Code_data'!$A$5:A24)),\"\")","v":"PRI_ISP_18 PRI_ISP_18.1 PRI_ISP_23 PRI_ISP_23.1 PRI_SO_18 PRI_SO_21 PRI_SO_17 PRI_SO_20               "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA25,COLUMNS('UK Stewardship Code_data'!$A$5:A25)),\"\")","v":"Principle 4 (pg. 11)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA25,COLUMNS('UK Stewardship Code_data'!$A$5:A25)),\"\")","v":"Explanation of the role they played in any relevant industry initiatives in which they have participated, the extent of their contribution and an assessment of their effectiveness, with examples"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA25,COLUMNS('UK Stewardship Code_data'!$A$5:A25)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA25,COLUMNS('UK Stewardship Code_data'!$A$5:A25)),\"\")","v":"FRC review, pg. 21: \nIt may be entirely appropriate to be a signatory to a collaborative initiative rather than play a more active role. Reporting that is fair, balanced and understandable is transparent about the nature and extent of this role played in initiatives."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA25,COLUMNS('UK Stewardship Code_data'!$A$5:A25)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA25,COLUMNS('UK Stewardship Code_data'!$A$5:A25)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA25,COLUMNS('UK Stewardship Code_data'!$A$5:A25)),\"\")","v":"PRI_ISP_19 PRI_ISP_20 PRI_SO_22 PRI_SO_22.1                   "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA26,COLUMNS('UK Stewardship Code_data'!$A$5:A26)),\"\")","v":"Principle 4 (pg. 11)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA26,COLUMNS('UK Stewardship Code_data'!$A$5:A26)),\"\")","v":"Explanation of how they have aligned their investments accordingly (to respond to market-wide and systemic risks)"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA26,COLUMNS('UK Stewardship Code_data'!$A$5:A26)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA26,COLUMNS('UK Stewardship Code_data'!$A$5:A26)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA26,COLUMNS('UK Stewardship Code_data'!$A$5:A26)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA26,COLUMNS('UK Stewardship Code_data'!$A$5:A26)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA26,COLUMNS('UK Stewardship Code_data'!$A$5:A26)),\"\")","v":"PRI_LE_1  PRI_LE_1.1 PRI_LE_3 PRI_LE_3.1 PRI_LE_9 PRI_LE_10 PRI_FI_1 PRI_FI_1.1 PRI_FI_2 PRI_FI_2.1 PRI_PE_5 PRI_INF_5 PRI_RE_5 PRI_HF_2 PRI_HF_2.1 PRI_HF_4 PRI_HF_4.1 PRI_HF_8 PRI_HF_11    "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA27,COLUMNS('UK Stewardship Code_data'!$A$5:A27)),\"\")","v":"Principle 4 (pg. 11)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA27,COLUMNS('UK Stewardship Code_data'!$A$5:A27)),\"\")","v":"Disclosure of an assessment of their effectiveness in identifying and responding to market-wide and systemic risks and promoting well-functioning financial markets."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA27,COLUMNS('UK Stewardship Code_data'!$A$5:A27)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA27,COLUMNS('UK Stewardship Code_data'!$A$5:A27)),\"\")","v":"FRC review, pg. 23: While the FRC appreciates it may be difficult to attribute an organisation’s actions to an outcome as part of an initiative, there is significant room for reports to reflect on their contribution to initiatives and provide an assessment of their effectiveness in identifying and responding to risk."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA27,COLUMNS('UK Stewardship Code_data'!$A$5:A27)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA27,COLUMNS('UK Stewardship Code_data'!$A$5:A27)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA27,COLUMNS('UK Stewardship Code_data'!$A$5:A27)),\"\")","v":"PRI_SLS_2_b PRI_ISP_17 PRI_ISP_22                    "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA28,COLUMNS('UK Stewardship Code_data'!$A$5:A28)),\"\")","v":"Principle 5 (pg. 12)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA28,COLUMNS('UK Stewardship Code_data'!$A$5:A28)),\"\")","v":"Explanation of how they have reviewed their policies to ensure they enable effective stewardship"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA28,COLUMNS('UK Stewardship Code_data'!$A$5:A28)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA28,COLUMNS('UK Stewardship Code_data'!$A$5:A28)),\"\")","v":"UKSC note: Internal assurance may be by given by senior staff, a designated body, board, committee, or internal audit and external assurance by an independent third party.\n\nFRC review, pg. 24: Better reports explained the approach to reviewing a wider range of relevant policies and processes. They were also specific about what elements of the policies had been reviewed, who\nhad been involved and what changes had been made as a result."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA28,COLUMNS('UK Stewardship Code_data'!$A$5:A28)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA28,COLUMNS('UK Stewardship Code_data'!$A$5:A28)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA28,COLUMNS('UK Stewardship Code_data'!$A$5:A28)),\"\")","v":"PRI_ISP_53 PRI_ISP_62                     "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA29,COLUMNS('UK Stewardship Code_data'!$A$5:A29)),\"\")","v":"Principle 5 (pg. 12)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA29,COLUMNS('UK Stewardship Code_data'!$A$5:A29)),\"\")","v":"Explanation of what internal or external assurance they have received in relation to stewardship (undertaken directly or on their behalf) and the rationale for their chosen approach;"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA29,COLUMNS('UK Stewardship Code_data'!$A$5:A29)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA29,COLUMNS('UK Stewardship Code_data'!$A$5:A29)),\"\")","v":"FRC review, pg. 24: Better responses, however, explained the approach chosen with reference to the specific needs of the business."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA29,COLUMNS('UK Stewardship Code_data'!$A$5:A29)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA29,COLUMNS('UK Stewardship Code_data'!$A$5:A29)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA29,COLUMNS('UK Stewardship Code_data'!$A$5:A29)),\"\")","v":"PRI_ISP_52 PRI_ISP_53 PRI_ISP_54 PRI_ISP_55 PRI_ISP_56 PRI_ISP_57 PRI_ISP_59 PRI_ISP_60               "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA30,COLUMNS('UK Stewardship Code_data'!$A$5:A30)),\"\")","v":"Principle 5 (pg. 12)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA30,COLUMNS('UK Stewardship Code_data'!$A$5:A30)),\"\")","v":"Explanation of how they have ensured their stewardship reporting is fair, balanced and understandable."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA30,COLUMNS('UK Stewardship Code_data'!$A$5:A30)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA30,COLUMNS('UK Stewardship Code_data'!$A$5:A30)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA30,COLUMNS('UK Stewardship Code_data'!$A$5:A30)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA30,COLUMNS('UK Stewardship Code_data'!$A$5:A30)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA30,COLUMNS('UK Stewardship Code_data'!$A$5:A30)),\"\")","v":"PRI_ISP_58                      "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA31,COLUMNS('UK Stewardship Code_data'!$A$5:A31)),\"\")","v":"Principle 5 (pg. 12)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA31,COLUMNS('UK Stewardship Code_data'!$A$5:A31)),\"\")","v":"Explanation of how their review and assurance has led to the continuous improvement of stewardship policies and processes."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA31,COLUMNS('UK Stewardship Code_data'!$A$5:A31)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA31,COLUMNS('UK Stewardship Code_data'!$A$5:A31)),\"\")","v":"FRC review, pg. 24: Better responses demonstrated that the review and assurance process was leading to improvements in the organisation’s approach to stewardship by providing specific examples of changes to policies and processes that had come from the review during the reporting period."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA31,COLUMNS('UK Stewardship Code_data'!$A$5:A31)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA31,COLUMNS('UK Stewardship Code_data'!$A$5:A31)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA31,COLUMNS('UK Stewardship Code_data'!$A$5:A31)),\"\")","v":"PRI_ISP_62 PRI_ISP_54.1 PRI_ISP_53 PRI_ISP_56                   "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA32,COLUMNS('UK Stewardship Code_data'!$A$5:A32)),\"\")","v":"Principle 6 (pg. 13)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA32,COLUMNS('UK Stewardship Code_data'!$A$5:A32)),\"\")","v":"The approximate breakdown of:\n- the scheme(s) structure, for example, whether the scheme is a master trust, occupational pension fund, defined benefit or defined contribution, etc;\n- the size and profile of their membership, including number of members in the scheme and the average age of members;\nOR\n- their client base, for example, institutional versus retail, and geographic distribution; \n- assets under management across asset classes and geographies;"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA32,COLUMNS('UK Stewardship Code_data'!$A$5:A32)),\"\")","v":"The number of members in the scheme\nThe average age of members"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA32,COLUMNS('UK Stewardship Code_data'!$A$5:A32)),\"\")","v":"Note: Different requirements for asset owners and asset managers\n\nFRC review, pg. 25: The context of the stewardship activities and communication of these to clients or beneficiaries is important to address the reporting expectations of this Principle. \n\nReports need to provide an overall breakdown of assets under management across asset classes and geographies, as well as a breakdown of the client base or scheme structure and membership. \n\nProvide information on all of the assets under management rather than just on the funds where the organisational\nstewardship approach applies.\n"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA32,COLUMNS('UK Stewardship Code_data'!$A$5:A32)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA32,COLUMNS('UK Stewardship Code_data'!$A$5:A32)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA32,COLUMNS('UK Stewardship Code_data'!$A$5:A32)),\"\")","v":"PRI_OO_5 PRI_OO_18                     "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA33,COLUMNS('UK Stewardship Code_data'!$A$5:A33)),\"\")","v":"Principle 6 (pg. 13)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA33,COLUMNS('UK Stewardship Code_data'!$A$5:A33)),\"\")","v":"The investment time horizon considered appropriate to deliver to the needs of clients and/or beneficiaries and why."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA33,COLUMNS('UK Stewardship Code_data'!$A$5:A33)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA33,COLUMNS('UK Stewardship Code_data'!$A$5:A33)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA33,COLUMNS('UK Stewardship Code_data'!$A$5:A33)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA33,COLUMNS('UK Stewardship Code_data'!$A$5:A33)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA33,COLUMNS('UK Stewardship Code_data'!$A$5:A33)),\"\")","v":"PRI_ISP_30.1                      "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA34,COLUMNS('UK Stewardship Code_data'!$A$5:A34)),\"\")","v":"Principle 6 (pg. 14)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA34,COLUMNS('UK Stewardship Code_data'!$A$5:A34)),\"\")","v":"Explanation of how they have sought beneficiaries’ views (where they have done so) and the reason for their chosen approach;\nOR\n• how they have sought and received clients’ views and the reason for their chosen approach;"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA34,COLUMNS('UK Stewardship Code_data'!$A$5:A34)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA34,COLUMNS('UK Stewardship Code_data'!$A$5:A34)),\"\")","v":"Note: Different requirements for asset owners and asset managers\n\nFRC review, pg. 25: Better reporting would explain their overall approach to communicating to clients or beneficiaries, and how they have sought views, rather than just issue-specific communications.\nEffective reporting to the Code explains not only the methods for client and beneficiary communication,  also the outcomes, including reflection and evaluation of how effective this has been, and how views have\nbeen taken into account. \nCover where they have not managed assets in alignment with their clients’ policies, such as (but not limited to) in the context of voting – for example, where an asset manager explains their house policy and votes in accordance with this, when perhaps client voting policy differs."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA34,COLUMNS('UK Stewardship Code_data'!$A$5:A34)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA34,COLUMNS('UK Stewardship Code_data'!$A$5:A34)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA34,COLUMNS('UK Stewardship Code_data'!$A$5:A34)),\"\")","v":"PRI_ISP_16 PRI_ISP_45 PRI_ISP_28                    "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA35,COLUMNS('UK Stewardship Code_data'!$A$5:A35)),\"\")","v":"Principle 6 (pg. 14)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA35,COLUMNS('UK Stewardship Code_data'!$A$5:A35)),\"\")","v":"Explanation of how the needs of beneficiaries have been reflected in stewardship and investment aligned with an appropriate investment time horizon;\nOR how assets have been managed in alignment with clients’ stewardship and investment policies;"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA35,COLUMNS('UK Stewardship Code_data'!$A$5:A35)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA35,COLUMNS('UK Stewardship Code_data'!$A$5:A35)),\"\")","v":"Note: Different requirements for asset owners and asset managers"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA35,COLUMNS('UK Stewardship Code_data'!$A$5:A35)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA35,COLUMNS('UK Stewardship Code_data'!$A$5:A35)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA35,COLUMNS('UK Stewardship Code_data'!$A$5:A35)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA36,COLUMNS('UK Stewardship Code_data'!$A$5:A36)),\"\")","v":"Principle 6 (pg. 14)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA36,COLUMNS('UK Stewardship Code_data'!$A$5:A36)),\"\")","v":"Explanation of what they have communicated to beneficiaries about their stewardship and investment activities and outcomes to meet beneficiary needs, including the type of information provided, methods and frequency of communication;\nOR\nwhat they have communicated to clients about their stewardship and investment activities and outcomes to meet their needs, including the type of information provided, methods and frequency of communication to enable them to fulfil their stewardship reporting requirements."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA36,COLUMNS('UK Stewardship Code_data'!$A$5:A36)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA36,COLUMNS('UK Stewardship Code_data'!$A$5:A36)),\"\")","v":"Different requirements for asset owners and asset managers"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA36,COLUMNS('UK Stewardship Code_data'!$A$5:A36)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA36,COLUMNS('UK Stewardship Code_data'!$A$5:A36)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA36,COLUMNS('UK Stewardship Code_data'!$A$5:A36)),\"\")","v":"PRI_ISP_46 PRI_ISP_47 PRI_ISP_48 PRI_ISP_49 PRI_ISP_50 PRI_ISP_51 PRI_LE_13 PRI_LE_14 PRI_FI_21 PRI_PE_14 PRI_INF_16 PRI_RE_19 PRI_HF_13          "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA37,COLUMNS('UK Stewardship Code_data'!$A$5:A37)),\"\")","v":"Principle 6 (pg. 14)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA37,COLUMNS('UK Stewardship Code_data'!$A$5:A37)),\"\")","v":"Explanation of how they have evaluated the effectiveness of their chosen methods to understand the needs of clients and/or beneficiaries;\n"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA37,COLUMNS('UK Stewardship Code_data'!$A$5:A37)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA37,COLUMNS('UK Stewardship Code_data'!$A$5:A37)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA37,COLUMNS('UK Stewardship Code_data'!$A$5:A37)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA37,COLUMNS('UK Stewardship Code_data'!$A$5:A37)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA37,COLUMNS('UK Stewardship Code_data'!$A$5:A37)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA38,COLUMNS('UK Stewardship Code_data'!$A$5:A38)),\"\")","v":"Principle 6 (pg. 14)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA38,COLUMNS('UK Stewardship Code_data'!$A$5:A38)),\"\")","v":"Explanation of how they have taken account of the views of beneficiaries where sought, and what actions they have taken as a result;\nOR\nhow they have taken account of the views of clients and what actions they have taken as a result;"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA38,COLUMNS('UK Stewardship Code_data'!$A$5:A38)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA38,COLUMNS('UK Stewardship Code_data'!$A$5:A38)),\"\")","v":"Different requirements for asset owners and asset managers"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA38,COLUMNS('UK Stewardship Code_data'!$A$5:A38)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA38,COLUMNS('UK Stewardship Code_data'!$A$5:A38)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA38,COLUMNS('UK Stewardship Code_data'!$A$5:A38)),\"\")","v":"PRI_ISP_45                      "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA39,COLUMNS('UK Stewardship Code_data'!$A$5:A39)),\"\")","v":"Principle 6 (pg. 14)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA39,COLUMNS('UK Stewardship Code_data'!$A$5:A39)),\"\")","v":"Explanation of where their managers have not followed their stewardship and investment policies, and the reason for this;\nOR\nwhere they have not managed assets in alignment with their clients’ stewardship and investment policies, and the reason for this."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA39,COLUMNS('UK Stewardship Code_data'!$A$5:A39)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA39,COLUMNS('UK Stewardship Code_data'!$A$5:A39)),\"\")","v":"Note: Different requirements for asset owners and asset managers"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA39,COLUMNS('UK Stewardship Code_data'!$A$5:A39)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA39,COLUMNS('UK Stewardship Code_data'!$A$5:A39)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA39,COLUMNS('UK Stewardship Code_data'!$A$5:A39)),\"\")","v":"PRI_SAM_16                      "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA40,COLUMNS('UK Stewardship Code_data'!$A$5:A40)),\"\")","v":"Principle 7 (pg. 15)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA40,COLUMNS('UK Stewardship Code_data'!$A$5:A40)),\"\")","v":"Disclosure of the issues they have prioritised for assessing investments, prior to holding, monitoring through holding and exiting. This should include the ESG issues of importance to them."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA40,COLUMNS('UK Stewardship Code_data'!$A$5:A40)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA40,COLUMNS('UK Stewardship Code_data'!$A$5:A40)),\"\")","v":"FRC review, pg. 30: better reporting explains the process that had been undertaken to determine which ESG issues are material."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA40,COLUMNS('UK Stewardship Code_data'!$A$5:A40)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA40,COLUMNS('UK Stewardship Code_data'!$A$5:A40)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA40,COLUMNS('UK Stewardship Code_data'!$A$5:A40)),\"\")","v":"PRI_ISP_44.1 PRI_ISP_45 PRI_LE_1  PRI_LE_2 PRI_LE_11 PRI_FI_4 PRI_PE_6.1 PRI_INF_9.1 PRI_INF_3 PRI_PE_3 PRI_PE_3.1 PRI_INF_3.1           "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA41,COLUMNS('UK Stewardship Code_data'!$A$5:A41)),\"\")","v":"Principle 7 (pg. 15)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA41,COLUMNS('UK Stewardship Code_data'!$A$5:A41)),\"\")","v":"Explanation of how integration of stewardship and investment has differed for funds, asset classes and geographies"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA41,COLUMNS('UK Stewardship Code_data'!$A$5:A41)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA41,COLUMNS('UK Stewardship Code_data'!$A$5:A41)),\"\")","v":"FRC review, pg. 28 and 30: strong reporting for this Principle gives a clear understanding of the integration of stewardship across the organisation, and is clear about the differences in approach, where they exist, across funds, asset classes and geographies. It is important to be balanced and to give a view of the whole organisation, even if there are areas where integration is not well established- provide explanations of the levels of embedding across the organisation, not just the integration in sustainability or responsible investment-focused funds. Case studies can be a helpful way of bringing examples to life.\n\nIn better reporting, the overview of the key differences in approach to ESG integration across their operations/assets under management links to the disclosure of an approximate breakdown of client base and assets under management, or scheme structure and membership, a reporting expectation in Principle 6. \n"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA41,COLUMNS('UK Stewardship Code_data'!$A$5:A41)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA41,COLUMNS('UK Stewardship Code_data'!$A$5:A41)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA41,COLUMNS('UK Stewardship Code_data'!$A$5:A41)),\"\")","v":"PRI_SLS_1_c PRI_LE_1.1 PRI_FI_1 PRI_PE_5 PRI_PE_10 PRI_RE_5 PRI_HF_2.1 PRI_HF_7 PRI_HF_15 PRI_OO_34 PRI_OO_35            "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA42,COLUMNS('UK Stewardship Code_data'!$A$5:A42)),\"\")","v":"Principle 7 (pg. 15)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA42,COLUMNS('UK Stewardship Code_data'!$A$5:A42)),\"\")","v":"Explanation of how they have ensured:\n- tenders have included a requirement to integrate stewardship and investment, including material ESG issues; and\n- the design and award of mandates include requirements to integrate stewardship and investment to align with the investment time horizons of clients and beneficiaries;\nOR\nthe processes they have used to:\n- integrate stewardship and investment, including material ESG issues, to align with the investment time horizons of clients and/or beneficiaries; and\n- ensure service providers have received clear and actionable criteria to support integration of stewardship and investment, including material ESG issues."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA42,COLUMNS('UK Stewardship Code_data'!$A$5:A42)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA42,COLUMNS('UK Stewardship Code_data'!$A$5:A42)),\"\")","v":"FRC review, pg. 29-31: explain the interaction between investment teams and the stewardship/ESG teams. For example, explaining that while the final investment decisions lie with the fund or portfolio manager, they are supported by regular meetings with the stewardship team. Or explain the wholly integrated approach, with no separate ESG or stewardship team, but all analysts and portfolio managers integrating ESG as a matter of course.\nBetter reporting would explain not just the ESG information provided to fund managers but also the extent to which fund managers are expected to reflect this  information in investment decision-making,\nand how systematically this is integrated into the investment process.\n\nProvide more detail on integration with respect to service providers, e.g. for ESG data providers, explain the extent to which that data is used or how it interacts with proprietary data or systems. Report on how clear and actionable criteria are set for service providers, so that their contributions support integrated stewardship. \n\nFor asset owners, this integration is often about the tendering process, or the creation and monitoring of external investment mandates. Good reporting sets out specifics about expectations of asset managers or\ninvestee companies and explains the approach taken to following up those expectations. "},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA42,COLUMNS('UK Stewardship Code_data'!$A$5:A42)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA42,COLUMNS('UK Stewardship Code_data'!$A$5:A42)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA42,COLUMNS('UK Stewardship Code_data'!$A$5:A42)),\"\")","v":"PRI_LE_3 PRI_LE_3.1 PRI_LE_4 PRI_LE_4.1 PRI_LE_5 PRI_LE_6 PRI_LE_6.1 PRI_FI_1.1 PRI_FI_2 PRI_FI_2.1 PRI_FI_3 PRI_FI_3.1 PRI_FI_14          "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA43,COLUMNS('UK Stewardship Code_data'!$A$5:A43)),\"\")","v":"Principle 7 (pg. 15)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA43,COLUMNS('UK Stewardship Code_data'!$A$5:A43)),\"\")","v":"Explanation of how information gathered through stewardship has informed acquisition, monitoring and exit decisions, either directly or on their behalf, and with reference to how they have best served clients and/or beneficiaries."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA43,COLUMNS('UK Stewardship Code_data'!$A$5:A43)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA43,COLUMNS('UK Stewardship Code_data'!$A$5:A43)),\"\")","v":"FRC review, pg. 30: explain how organisations have integrated their approach with those prioritised issues through the investment process, from assessing investments prior to holding, to monitoring positions\nand the decision to exit, if appropriate."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA43,COLUMNS('UK Stewardship Code_data'!$A$5:A43)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA43,COLUMNS('UK Stewardship Code_data'!$A$5:A43)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA43,COLUMNS('UK Stewardship Code_data'!$A$5:A43)),\"\")","v":"PRI_LE_7 PRI_FI_6 PRI_INF_4 PRI_HF_9 PRI_HF_14 PRI_PE_4                 "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA44,COLUMNS('UK Stewardship Code_data'!$A$5:A44)),\"\")","v":"Principle 8 (pg. 16)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA44,COLUMNS('UK Stewardship Code_data'!$A$5:A44)),\"\")","v":"Explanation of how they have monitored service providers to ensure services have been delivered to meet their needs"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA44,COLUMNS('UK Stewardship Code_data'!$A$5:A44)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA44,COLUMNS('UK Stewardship Code_data'!$A$5:A44)),\"\")","v":"UKSC note: For example, asset owners monitoring asset managers and investment consultants to ensure that assets have been managed in alignment with their investment and stewardship strategy and policies\n\nFRC review, pg. 32: The FRC is seeking to understand the processes that asset owners have in place to monitor asset managers, investment consultants and other third parties they use, and ensure they have met their\nexpectations. The same monitoring process applies to service providers and proxy advisors employed by asset managers to help them in their stewardship and investment. E.g. processes of performance review (not just timeframe) and escalation."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA44,COLUMNS('UK Stewardship Code_data'!$A$5:A44)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA44,COLUMNS('UK Stewardship Code_data'!$A$5:A44)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA44,COLUMNS('UK Stewardship Code_data'!$A$5:A44)),\"\")","v":"PRI_ISP_14 PRI_OO_13 PRI_SAM_14 PRI_SAM_15 PRI_SAM_16 PRI_SAM_17 PRI_SAM_18 PRI_SAM_19 PRI_SAM_20 PRI_SAM_21             "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA45,COLUMNS('UK Stewardship Code_data'!$A$5:A45)),\"\")","v":"Principle 8 (pg. 16)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA45,COLUMNS('UK Stewardship Code_data'!$A$5:A45)),\"\")","v":"Explanation of:\n• how the services have been delivered to meet their needs;\nOR\n• the action they have taken where signatories’ expectations of their managers and/or service providers have not been met."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA45,COLUMNS('UK Stewardship Code_data'!$A$5:A45)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA45,COLUMNS('UK Stewardship Code_data'!$A$5:A45)),\"\")","v":"FRC review, pg. 32: Describe outcomes of monitoring processes. Better reporting includes examples of organisations explaining how managers and service providers have met their expectations. In cases where the standards set by asset owners and asset managers have not been met, organisations should disclose the actions they have taken to improve performance, including escalation processes."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA45,COLUMNS('UK Stewardship Code_data'!$A$5:A45)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA45,COLUMNS('UK Stewardship Code_data'!$A$5:A45)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA45,COLUMNS('UK Stewardship Code_data'!$A$5:A45)),\"\")","v":"PRI_SAM_16 PRI_SAM_22                     "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA46,COLUMNS('UK Stewardship Code_data'!$A$5:A46)),\"\")","v":"Principle 9 (pg. 17)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA46,COLUMNS('UK Stewardship Code_data'!$A$5:A46)),\"\")","v":"Explanation of \n• the expectations they have set for others that engage on their behalf and how;\nOR\n• how they have selected and prioritised engagement (for example, key issues and/or size of holding);"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA46,COLUMNS('UK Stewardship Code_data'!$A$5:A46)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA46,COLUMNS('UK Stewardship Code_data'!$A$5:A46)),\"\")","v":"FRC review, pg. 33-35: Reporting should explain how issues for engagement have been selected and prioritised.. Effective reporting also cites relevant examples to explain how these decisions have been made\n\nFor asset owners and others investing indirectly, reporting against this Principle involves explaining the expectations they have set for others that engage on their behalf and how they have communicated\nand monitored these. "},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA46,COLUMNS('UK Stewardship Code_data'!$A$5:A46)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA46,COLUMNS('UK Stewardship Code_data'!$A$5:A46)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA46,COLUMNS('UK Stewardship Code_data'!$A$5:A46)),\"\")","v":"PRI_ISP_16 PRI_SAM_12 PRI_SAM_13                    "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA47,COLUMNS('UK Stewardship Code_data'!$A$5:A47)),\"\")","v":"Principle 9 (pg. 17)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA47,COLUMNS('UK Stewardship Code_data'!$A$5:A47)),\"\")","v":"Explanation of how they have developed well-informed and precise objectives for engagement with examples;\n"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA47,COLUMNS('UK Stewardship Code_data'!$A$5:A47)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA47,COLUMNS('UK Stewardship Code_data'!$A$5:A47)),\"\")","v":"FRC review, pg. 33-35: E.g. a summary and metrics on overall activity, supported by examples and case studies that illustrate key aspects of the approach. \nBetter reports ensured that examples and case\nstudies were representative of the asset classes and geographies invested in by the firm. They also covered multiple aspects of their approach, for example, by including case studies for specific company\nengagement, different themes and collaborative engagements. \nEffective case studies clearly describe the company (for example, its name, sector and location), and explain the issue that led to the engagement, the objective for engaging, the action taken and the outcome. Better case studies also include an explanation of the rationale for the chosen approach and identify next steps for the engagement. For example, any planned escalation or how the company’s progress would be monitored in future. "},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA47,COLUMNS('UK Stewardship Code_data'!$A$5:A47)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA47,COLUMNS('UK Stewardship Code_data'!$A$5:A47)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA47,COLUMNS('UK Stewardship Code_data'!$A$5:A47)),\"\")","v":"PRI_LE_4 PRI_FI_23 PRI_LE_5 PRI_LE_16 PRI_SO_3.1 PRI_PE_7 PRI_PE_8 PRI_PE_8.1 PRI_PE_9 PRI_INF_8 PRI_INF_10 PRI_INF_11 PRI_INF_11.1 PRI_RE_8 PRI_RE_9 PRI_RE_10 PRI_RE_11 PRI_RE_12 PRI_RE_13 PRI_RE_14 Climate change metrics, PRI_ISP_37.1-39.1  "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA48,COLUMNS('UK Stewardship Code_data'!$A$5:A48)),\"\")","v":"Principle 9 (pg. 17)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA48,COLUMNS('UK Stewardship Code_data'!$A$5:A48)),\"\")","v":"Explanation of what methods of engagement and the extent to which they have been used;"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA48,COLUMNS('UK Stewardship Code_data'!$A$5:A48)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA48,COLUMNS('UK Stewardship Code_data'!$A$5:A48)),\"\")","v":"UKSC note:\nExamples of engagement methods include but are not limited to:\n• meeting the chair or other board members;\n• holding meetings with management;\n• writing letters to a company to raise concerns; and\n• raising key issues through a company’s advisers.\n\nFRC review, pg. 33-35: E.g. a summary and metrics on overall activity, supported by examples and case studies that illustrate key aspects of the approach. \nBetter reports ensured that examples and case\nstudies were representative of the asset classes and geographies invested in by the firm. They also covered multiple aspects of their approach, for example, by including case studies for specific company\nengagement, different themes and collaborative engagements. \nEffective case studies clearly describe the company (for example, its name, sector and location), and explain the issue that led to the engagement, the objective for engaging, the action taken and the outcome. Better case studies also include an explanation of the rationale for the chosen approach and identify next steps for the engagement. For example, any planned escalation or how the company’s progress would be monitored in future. Provide outcomes for engagement for each case study, and be clear on how progress is measured and reported.\nQuantify the amount of engagement activity during the year e.g. using tables and charts to effectively explain the activity undertaken, for example, by providing breakdowns of engagement by issue, sector and method of engagement.\nWe expect that organisations will continue to develop their reporting on less well reported asset classes (i.e. other than listed equity) as they prepare their reports for 2021.\n\nFor asset owners and others investing indirectly, reporting against this Principle involves reporting on the activities carried out by delegated managers and service providers and outcomes. To support their reporting, asset owners should include data and examples supplied by their asset managers to illustrate effective stewardship undertaken on their behalf.  Effective reporting is clear about where the organisation carries out engagement in-house and where this is delegated. Where engagement is delegated, reports should explain what expectations they have set for engagement and report on the activities and outcomes of activity undertaken on their behalf, for example, by providing a summary of overall S47activity with examples."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA48,COLUMNS('UK Stewardship Code_data'!$A$5:A48)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA48,COLUMNS('UK Stewardship Code_data'!$A$5:A48)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA48,COLUMNS('UK Stewardship Code_data'!$A$5:A48)),\"\")","v":"PRI_ISP_19 PRI_ISP_20 PRI_SO_7 PRI_SO_7.1 PRI_SO_8 PRI_SO_10 PRI_SO_11 PRI_SO_12               "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA49,COLUMNS('UK Stewardship Code_data'!$A$5:A49)),\"\")","v":"Principle 9 (pg. 17)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA49,COLUMNS('UK Stewardship Code_data'!$A$5:A49)),\"\")","v":"Explanation of  the reasons for their chosen approach, with reference to their disclosure under Context for Principle 1 and 6; "},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA49,COLUMNS('UK Stewardship Code_data'!$A$5:A49)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA49,COLUMNS('UK Stewardship Code_data'!$A$5:A49)),\"\")","v":"FRC review, pg. 33: In explaining their activity, organisations should give the reasons for the approach they have adopted, for example, by linking this to their explanations of purpose, investment beliefs or\nstrategy in Principle 1 or their client and beneficiary needs in Principle 6."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA49,COLUMNS('UK Stewardship Code_data'!$A$5:A49)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA49,COLUMNS('UK Stewardship Code_data'!$A$5:A49)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA49,COLUMNS('UK Stewardship Code_data'!$A$5:A49)),\"\")","v":"PRI_SO_12                      "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA50,COLUMNS('UK Stewardship Code_data'!$A$5:A50)),\"\")","v":"Principle 9 (pg. 17)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA50,COLUMNS('UK Stewardship Code_data'!$A$5:A50)),\"\")","v":"Explanation of how engagement has differed for funds, assets or geographies."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA50,COLUMNS('UK Stewardship Code_data'!$A$5:A50)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA50,COLUMNS('UK Stewardship Code_data'!$A$5:A50)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA50,COLUMNS('UK Stewardship Code_data'!$A$5:A50)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA50,COLUMNS('UK Stewardship Code_data'!$A$5:A50)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA50,COLUMNS('UK Stewardship Code_data'!$A$5:A50)),\"\")","v":"PRI_SO_10                      "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA51,COLUMNS('UK Stewardship Code_data'!$A$5:A51)),\"\")","v":"Principle 9 (pg. 18)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA51,COLUMNS('UK Stewardship Code_data'!$A$5:A51)),\"\")","v":"Description of the outcomes of engagement that is ongoing or has concluded in the preceding 12 months, undertaken directly or by others on their behalf."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA51,COLUMNS('UK Stewardship Code_data'!$A$5:A51)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA51,COLUMNS('UK Stewardship Code_data'!$A$5:A51)),\"\")","v":"UKSC note: \nFor example:\n• how engagement has been used to monitor the company;\n• any action or change(s) made by the issuer(s);\n• how outcomes of engagement have informed investment decisions (buy, sell, hold); and\n• how outcomes of engagement have informed escalation.\nExamples should be balanced and include instances where the desired outcome has not been achieved or is yet to be achieved.\n\nFRC review, pg. 35: Provide outcomes for engagement for each case study, and be clear on how progress is measured and reported."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA51,COLUMNS('UK Stewardship Code_data'!$A$5:A51)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA51,COLUMNS('UK Stewardship Code_data'!$A$5:A51)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA51,COLUMNS('UK Stewardship Code_data'!$A$5:A51)),\"\")","v":"PRI_ISP_22 PRI_SO_13                     "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA52,COLUMNS('UK Stewardship Code_data'!$A$5:A52)),\"\")","v":"Principle 10 (pg. 19)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA52,COLUMNS('UK Stewardship Code_data'!$A$5:A52)),\"\")","v":"Disclosure of what collaborative engagement they have participated in and why, including those undertaken directly or by others on their behalf."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA52,COLUMNS('UK Stewardship Code_data'!$A$5:A52)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA52,COLUMNS('UK Stewardship Code_data'!$A$5:A52)),\"\")","v":"UKSC note:\nFor example:\n• collaborating with other investors to engage an issuer to achieve a specific change; or\n• working as part of a coalition of wider stakeholders to engage on a thematic issue.\nSignatories should provide examples, including\n• the issue(s) covered;\n• the method or forum;\n• their role and contribution.\n\nFRC review, pg. 39-40:\nBetter reports tended to combine a list or summary of their overall activity with detailed examples and case studies.\nBetter quality lists provided an explanation of the initiative, the issue it sought to address and the reporting organisation’s role and contribution\nThe features of good case studies outlined in the section for Principle 9 apply (Effective case studies clearly describe the company (for example, its name, sector and location), and explain the issue that led to the engagement, the objective for engaging, the action taken and the outcome. Better case studies also include an explanation of the rationale for the chosen approach and identify next steps for the engagement. For example, any planned escalation or how the company’s progress would be monitored in future). Good case studies for collaborative engagement also explained why the organisation sought to engage collaboratively with others on the issue, and clearly stated their role and the contribution of other organisations."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA52,COLUMNS('UK Stewardship Code_data'!$A$5:A52)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA52,COLUMNS('UK Stewardship Code_data'!$A$5:A52)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA52,COLUMNS('UK Stewardship Code_data'!$A$5:A52)),\"\")","v":"PRI_SO_14 PRI_SO_15 PRI_SO_16 PRI_SO_16.1                   "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA53,COLUMNS('UK Stewardship Code_data'!$A$5:A53)),\"\")","v":"Principle 10 (pg. 19)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA53,COLUMNS('UK Stewardship Code_data'!$A$5:A53)),\"\")","v":"Description of the outcomes of collaborative engagement."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA53,COLUMNS('UK Stewardship Code_data'!$A$5:A53)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA53,COLUMNS('UK Stewardship Code_data'!$A$5:A53)),\"\")","v":"UKSC note:\nFor example:\n• any action or change(s) made by the issuer(s);\n• how outcomes of engagement have informed investment decisions (buy, sell, hold); and\n• whether their stated objectives have been met.\nExamples should be balanced and include instances where the desired outcome has not been achieved or is yet to be achieved.\n\nFRC review, pg. 40: provide outcomes for collaborative engagement activity consistently across the examples provided.\nOrganisations reporting in 2021 should ensure that they note the outcomes for activities in the reporting period. For collaborative engagements with specific issuers this could involve explaining the company’s\nresponse and any follow up planned. For wider initiatives, this could involve explaining the number of companies that have responded positively and any changes that have happened as a result"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA53,COLUMNS('UK Stewardship Code_data'!$A$5:A53)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA53,COLUMNS('UK Stewardship Code_data'!$A$5:A53)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA53,COLUMNS('UK Stewardship Code_data'!$A$5:A53)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA54,COLUMNS('UK Stewardship Code_data'!$A$5:A54)),\"\")","v":"Principle 11 (pg. 20)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA54,COLUMNS('UK Stewardship Code_data'!$A$5:A54)),\"\")","v":"Explanation of the expectations they have set for asset managers that escalate stewardship activities on their behalf;\nOR\n• how they have selected and prioritised issues, and developed well-informed objectives for escalation;"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA54,COLUMNS('UK Stewardship Code_data'!$A$5:A54)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA54,COLUMNS('UK Stewardship Code_data'!$A$5:A54)),\"\")","v":"FRC review, pg. 42: Better reports explain how the organisation has selected and prioritised issues and developed well-informed objectives for escalation. This might include the factors that they consider most relevant in deciding to escalate and in choosing their escalation approach.\n\nAs with Principles 9 and 10, organisations delegating engagement to asset managers or service providers should explain the expectations that they have set for those that escalate on their behalf, including\nhow these expectations have been monitored,"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA54,COLUMNS('UK Stewardship Code_data'!$A$5:A54)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA54,COLUMNS('UK Stewardship Code_data'!$A$5:A54)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA54,COLUMNS('UK Stewardship Code_data'!$A$5:A54)),\"\")","v":"PRI_ISP_12 PRI_SAM_6 PRI_ISP_14                    "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA55,COLUMNS('UK Stewardship Code_data'!$A$5:A55)),\"\")","v":"Principle 11 (pg. 20)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA55,COLUMNS('UK Stewardship Code_data'!$A$5:A55)),\"\")","v":"Explanation of when they have chosen to escalate their engagement, including the issue(s) and the reasons for their chosen approach, using examples;\n"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA55,COLUMNS('UK Stewardship Code_data'!$A$5:A55)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA55,COLUMNS('UK Stewardship Code_data'!$A$5:A55)),\"\")","v":"FRC review, pg. 42: Connect examples or case studies to an explanation of the escalation process, highlighting with reference to specific cases why the organisation decided to escalate, which methods of escalation were used and the reasons for their chosen approach.\n\nAs with Principles 9 and 10, organisations delegating engagement to asset managers or service providers should explain the expectations that they have set for those that escalate on their behalf, including\nhow these expectations have been monitored,"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA55,COLUMNS('UK Stewardship Code_data'!$A$5:A55)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA55,COLUMNS('UK Stewardship Code_data'!$A$5:A55)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA55,COLUMNS('UK Stewardship Code_data'!$A$5:A55)),\"\")","v":"PRI_ISP_19                      "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA56,COLUMNS('UK Stewardship Code_data'!$A$5:A56)),\"\")","v":"Principle 11 (pg. 20)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA56,COLUMNS('UK Stewardship Code_data'!$A$5:A56)),\"\")","v":"Explanation of  how escalation has differed for funds, assets or geographies."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA56,COLUMNS('UK Stewardship Code_data'!$A$5:A56)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA56,COLUMNS('UK Stewardship Code_data'!$A$5:A56)),\"\")","v":"FRC review, pg. 42: Reports should outline whether there are any significant differences in approach (for example, limitations due to the rights available or capacity to exercise them), and use a balance of examples\nand case studies across areas to highlight these differences."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA56,COLUMNS('UK Stewardship Code_data'!$A$5:A56)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA56,COLUMNS('UK Stewardship Code_data'!$A$5:A56)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA56,COLUMNS('UK Stewardship Code_data'!$A$5:A56)),\"\")","v":"PRI_ISP_20 PRI_ISP_19                     "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA57,COLUMNS('UK Stewardship Code_data'!$A$5:A57)),\"\")","v":"Principle 11 (pg. 20)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA57,COLUMNS('UK Stewardship Code_data'!$A$5:A57)),\"\")","v":"Description of the outcomes of escalation either undertaken directly or by others on their behalf."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA57,COLUMNS('UK Stewardship Code_data'!$A$5:A57)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA57,COLUMNS('UK Stewardship Code_data'!$A$5:A57)),\"\")","v":"UKSC note:\nFor example:\n• any action or change(s) made by the issuer(s);\n• how outcomes of escalation have informed investment decisions (buy, sell, hold);\n• whether their stated objectives have been met; and\n• any changes in engagement approach.\nExamples should be balanced and include instances where the desired outcome has not been achieved or is yet to be achieved.\n\nFRC review, pg. 42: Examples and case studies should describe the outcomes of the escalation and consider whether the objectives of the engagement have been met – for example, whether the escalation led to changes at the issuer or whether it has led to any changes in investment approach. Where escalation has not yet achieved the intended effect, better reports acknowledge this and outline intended next steps.\n\nAs with Principles 9 and 10, organisations delegating engagement to asset managers or service providers should explain the expectations that they have set for those that escalate on their behalf, including\nhow these expectations have been monitored, and describe the outcomes of escalation undertaken on their behalf."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA57,COLUMNS('UK Stewardship Code_data'!$A$5:A57)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA57,COLUMNS('UK Stewardship Code_data'!$A$5:A57)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA57,COLUMNS('UK Stewardship Code_data'!$A$5:A57)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA58,COLUMNS('UK Stewardship Code_data'!$A$5:A58)),\"\")","v":"Principle 12 (pg. 21)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA58,COLUMNS('UK Stewardship Code_data'!$A$5:A58)),\"\")","v":"State the expectations they have set for asset managers that exercise rights and responsibilities on their behalf;\nOR\n• explain how they exercise their rights and responsibilities, and how their approach has differed for funds, assets or geographies."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA58,COLUMNS('UK Stewardship Code_data'!$A$5:A58)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA58,COLUMNS('UK Stewardship Code_data'!$A$5:A58)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA58,COLUMNS('UK Stewardship Code_data'!$A$5:A58)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA58,COLUMNS('UK Stewardship Code_data'!$A$5:A58)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA58,COLUMNS('UK Stewardship Code_data'!$A$5:A58)),\"\")","v":"PRI_ISP_19 PRI_ISP_20 PRI_SAM_8 PRI_LE_16 PRI_LE_19 PRI_ISP_14 PRI_LE_17                "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA59,COLUMNS('UK Stewardship Code_data'!$A$5:A59)),\"\")","v":"Principle 12 (pg. 21)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA59,COLUMNS('UK Stewardship Code_data'!$A$5:A59)),\"\")","v":"For listed equity assets, disclose their voting policy, including any house policies and the extent to which funds set their own policies;\n"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA59,COLUMNS('UK Stewardship Code_data'!$A$5:A59)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA59,COLUMNS('UK Stewardship Code_data'!$A$5:A59)),\"\")","v":"FRC review, pg. 44-45: Signatories should explain the issues they have prioritised, by highlighting key features of their voting policy. \nThe key features should first be summarised within the stewardship report before linking to the full policy elsewhere.\nBetter reporting provides the reason for any changes made to the policy over the last year, and how these changes ensure their voting policy enables effective stewardship. "},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA59,COLUMNS('UK Stewardship Code_data'!$A$5:A59)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA59,COLUMNS('UK Stewardship Code_data'!$A$5:A59)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA59,COLUMNS('UK Stewardship Code_data'!$A$5:A59)),\"\")","v":"PRI_LE_15 PRI_LE_15.1 PRI_LE_16 PRI_LE_24                   "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA60,COLUMNS('UK Stewardship Code_data'!$A$5:A60)),\"\")","v":"Principle 12 (pg. 21)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA60,COLUMNS('UK Stewardship Code_data'!$A$5:A60)),\"\")","v":"For listed equity assets,  state the extent to which they use default recommendations of proxy advisors;"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA60,COLUMNS('UK Stewardship Code_data'!$A$5:A60)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA60,COLUMNS('UK Stewardship Code_data'!$A$5:A60)),\"\")","v":"FRC review, pg. 44: Better examples of reporting included the process for overriding default recommendations."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA60,COLUMNS('UK Stewardship Code_data'!$A$5:A60)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA60,COLUMNS('UK Stewardship Code_data'!$A$5:A60)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA60,COLUMNS('UK Stewardship Code_data'!$A$5:A60)),\"\")","v":"PRI_LE_17 PRI_LE_19                     "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA61,COLUMNS('UK Stewardship Code_data'!$A$5:A61)),\"\")","v":"Principle 12 (pg. 21)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA61,COLUMNS('UK Stewardship Code_data'!$A$5:A61)),\"\")","v":"For listed equity assets, report the extent to which clients may override a house policy;"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA61,COLUMNS('UK Stewardship Code_data'!$A$5:A61)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA61,COLUMNS('UK Stewardship Code_data'!$A$5:A61)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA61,COLUMNS('UK Stewardship Code_data'!$A$5:A61)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA61,COLUMNS('UK Stewardship Code_data'!$A$5:A61)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA61,COLUMNS('UK Stewardship Code_data'!$A$5:A61)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA62,COLUMNS('UK Stewardship Code_data'!$A$5:A62)),\"\")","v":"Principle 12 (pg. 21)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA62,COLUMNS('UK Stewardship Code_data'!$A$5:A62)),\"\")","v":"For listed equity assets, disclose their policy on allowing clients to direct voting in segregated and pooled accounts"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA62,COLUMNS('UK Stewardship Code_data'!$A$5:A62)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA62,COLUMNS('UK Stewardship Code_data'!$A$5:A62)),\"\")","v":"FRC review, pg. 45: We expect to see in future reports the policy on allowing clients to direct voting in segregated and pooled accounts"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA62,COLUMNS('UK Stewardship Code_data'!$A$5:A62)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA62,COLUMNS('UK Stewardship Code_data'!$A$5:A62)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA62,COLUMNS('UK Stewardship Code_data'!$A$5:A62)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA63,COLUMNS('UK Stewardship Code_data'!$A$5:A63)),\"\")","v":"Principle 12 (pg. 21)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA63,COLUMNS('UK Stewardship Code_data'!$A$5:A63)),\"\")","v":"For listed equity assets, state what approach they have taken to stock lending, recalling lent stock for voting and how they seek to mitigate ‘empty voting’."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA63,COLUMNS('UK Stewardship Code_data'!$A$5:A63)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA63,COLUMNS('UK Stewardship Code_data'!$A$5:A63)),\"\")","v":"FRC review, pg. 45: We expect to see in future reports the approach to stock lending"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA63,COLUMNS('UK Stewardship Code_data'!$A$5:A63)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA63,COLUMNS('UK Stewardship Code_data'!$A$5:A63)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA63,COLUMNS('UK Stewardship Code_data'!$A$5:A63)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA64,COLUMNS('UK Stewardship Code_data'!$A$5:A64)),\"\")","v":"Principle 12 (pg. 22)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA64,COLUMNS('UK Stewardship Code_data'!$A$5:A64)),\"\")","v":"For listed equity assets, disclose the proportion of shares that were voted in the past year and why;\n"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA64,COLUMNS('UK Stewardship Code_data'!$A$5:A64)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA64,COLUMNS('UK Stewardship Code_data'!$A$5:A64)),\"\")","v":"FRC review, pg. 49: While we know many investors seek to vote all shares held, this is not the case for all and this reporting expectation is particularly important as it provides context for the number of\nmeetings and resolutions where votes were cast."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA64,COLUMNS('UK Stewardship Code_data'!$A$5:A64)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA64,COLUMNS('UK Stewardship Code_data'!$A$5:A64)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA64,COLUMNS('UK Stewardship Code_data'!$A$5:A64)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA65,COLUMNS('UK Stewardship Code_data'!$A$5:A65)),\"\")","v":"Principle 12 (pg. 22)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA65,COLUMNS('UK Stewardship Code_data'!$A$5:A65)),\"\")","v":"For listed equity assets, provide a link to their voting records, including votes withheld if applicable"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA65,COLUMNS('UK Stewardship Code_data'!$A$5:A65)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA65,COLUMNS('UK Stewardship Code_data'!$A$5:A65)),\"\")","v":"FRC review, pg. 45, 49: In order to report against the expectations set in Principle 12 with respect to listed equities, asset owners and managers should give a good overview of their voting activity over the previous year, linking to their detailed voting records on their website, and explaining how the voting policy they have set and the data they have received from proxy advisors have informed their voting activity. \n\nDiagrams and charts are an effective way to present overall voting metrics and help readers interpret detailed voting records. Examples included the number of AGMs and resolutions voted in; including votes cast against management; or votes cast by geographies and/or by category of resolution. \nBetter reporting includes links between the major trends in voting activity and the voting policy that asset managers and asset owners have set. For example, some reports demonstrated the extent to which the\ndefault recommendations of proxy advisors were used.\n"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA65,COLUMNS('UK Stewardship Code_data'!$A$5:A65)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA65,COLUMNS('UK Stewardship Code_data'!$A$5:A65)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA65,COLUMNS('UK Stewardship Code_data'!$A$5:A65)),\"\")","v":"PRI_LE_21 PRI_LE_19                     "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA66,COLUMNS('UK Stewardship Code_data'!$A$5:A66)),\"\")","v":"Principle 12 (pg. 22)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA66,COLUMNS('UK Stewardship Code_data'!$A$5:A66)),\"\")","v":"For listed equity assets, explan their rationale for some or all voting decisions, particularly where: \n- there was a vote against the board;\n- there were votes against shareholder resolutions;\n- a vote was withheld;\n- the vote was not in line with voting policy."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA66,COLUMNS('UK Stewardship Code_data'!$A$5:A66)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA66,COLUMNS('UK Stewardship Code_data'!$A$5:A66)),\"\")","v":"FRC review, pg. 44, 53: Signatories should explain the issues they have prioritised, by highlighting key features of their voting policy and explaining their rationale for voting decisions. Reporting on outcomes\nshould reflect how voting may have influenced companies.\nProvide rationale behind votes cast, including against management.\n\nCase studies can be a great tool to show the voting process and the rationale for votes. A good case study will not only analyse the reasons for voting against (or for) a resolution, but will show how an issuer has\nresponded to concerns raised by the investor (and others), even if the vote was unsuccessful. It is also a good opportunity to show how voting is integrated in the wider engagement process. Case studies\nshould also present how investors have engaged with companies before and after the votes were cast."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA66,COLUMNS('UK Stewardship Code_data'!$A$5:A66)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA66,COLUMNS('UK Stewardship Code_data'!$A$5:A66)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA66,COLUMNS('UK Stewardship Code_data'!$A$5:A66)),\"\")","v":"PRI_LE_25                      "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA67,COLUMNS('UK Stewardship Code_data'!$A$5:A67)),\"\")","v":"Principle 12 (pg. 22)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA67,COLUMNS('UK Stewardship Code_data'!$A$5:A67)),\"\")","v":"For listed equity assets, explain the extent to which voting decisions were executed by another entity, and how they have monitored any voting on their behalf;"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA67,COLUMNS('UK Stewardship Code_data'!$A$5:A67)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA67,COLUMNS('UK Stewardship Code_data'!$A$5:A67)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA67,COLUMNS('UK Stewardship Code_data'!$A$5:A67)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA67,COLUMNS('UK Stewardship Code_data'!$A$5:A67)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA67,COLUMNS('UK Stewardship Code_data'!$A$5:A67)),\"\")","v":"PRI_SAM_18                      "}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA68,COLUMNS('UK Stewardship Code_data'!$A$5:A68)),\"\")","v":"Principle 12 (pg. 22)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA68,COLUMNS('UK Stewardship Code_data'!$A$5:A68)),\"\")","v":"For listed equity assets, explain how they have monitored what shares and voting rights they have."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA68,COLUMNS('UK Stewardship Code_data'!$A$5:A68)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA68,COLUMNS('UK Stewardship Code_data'!$A$5:A68)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA68,COLUMNS('UK Stewardship Code_data'!$A$5:A68)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA68,COLUMNS('UK Stewardship Code_data'!$A$5:A68)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA68,COLUMNS('UK Stewardship Code_data'!$A$5:A68)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA69,COLUMNS('UK Stewardship Code_data'!$A$5:A69)),\"\")","v":"Principle 12 (pg. 22)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA69,COLUMNS('UK Stewardship Code_data'!$A$5:A69)),\"\")","v":"For fixed income assets, explanation of their approach to seeking amendments to terms and conditions in indentures or contracts"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA69,COLUMNS('UK Stewardship Code_data'!$A$5:A69)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA69,COLUMNS('UK Stewardship Code_data'!$A$5:A69)),\"\")","v":"FRC review, pg. 55-56: \n\nWe expect organisations to continue to develop their stewardship and would like to see better discussion of the rights and responsibilities available in fixed income, private equity, infrastructure, etc. and how they have been used when we review reports in 2021.\n\nBetter reporting against this Principle explained the rights they have in the asset classes in which they are invested and provided examples and case studies to illustrate how these rights have been exercised in practice. Some reports also provided metrics to indicate the extent of this activity and we would encourage organisations to provide this information. \n\nSome reports acknowledged that the approach to\nstewardship was newer or less developed for some asset classes. Acknowledging barriers to stewardship or limitations to your own approach where they exist is good disclosure and the better reports identified\nactions that were planned to address or mitigate these issues.\n\nGood examples explained the rights that the organisation has in the asset class and connected this to the example being discussed. They also provided clear outcomes."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA69,COLUMNS('UK Stewardship Code_data'!$A$5:A69)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA69,COLUMNS('UK Stewardship Code_data'!$A$5:A69)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA69,COLUMNS('UK Stewardship Code_data'!$A$5:A69)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA70,COLUMNS('UK Stewardship Code_data'!$A$5:A70)),\"\")","v":"Principle 12 (pg. 22)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA70,COLUMNS('UK Stewardship Code_data'!$A$5:A70)),\"\")","v":"For fixed income assets, explanation of their approach to seeking access to information provided in trust deeds;"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA70,COLUMNS('UK Stewardship Code_data'!$A$5:A70)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA70,COLUMNS('UK Stewardship Code_data'!$A$5:A70)),\"\")","v":"FRC review, pg. 55-56: \n\nWe expect organisations to continue to develop their stewardship and would like to see better discussion of the rights and responsibilities available in fixed income, private equity, infrastructure, etc. and how they have been used when we review reports in 2021.\n\nBetter reporting against this Principle explained the rights they have in the asset classes in which they are invested and provided examples and case studies to illustrate how these rights have been exercised in practice. Some reports also provided metrics to indicate the extent of this activity and we would encourage organisations to provide this information. \n\nSome reports acknowledged that the approach to\nstewardship was newer or less developed for some asset classes. Acknowledging barriers to stewardship or limitations to your own approach where they exist is good disclosure and the better reports identified\nactions that were planned to address or mitigate these issues.\n\nGood examples explained the rights that the organisation has in the asset class and connected this to the example being discussed. They also provided clear outcomes."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA70,COLUMNS('UK Stewardship Code_data'!$A$5:A70)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA70,COLUMNS('UK Stewardship Code_data'!$A$5:A70)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA70,COLUMNS('UK Stewardship Code_data'!$A$5:A70)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA71,COLUMNS('UK Stewardship Code_data'!$A$5:A71)),\"\")","v":"Principle 12 (pg. 22)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA71,COLUMNS('UK Stewardship Code_data'!$A$5:A71)),\"\")","v":"For fixed income assets, explanation of their approach to impairment rights"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA71,COLUMNS('UK Stewardship Code_data'!$A$5:A71)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA71,COLUMNS('UK Stewardship Code_data'!$A$5:A71)),\"\")","v":"FRC review, pg. 55-56: \n\nWe expect organisations to continue to develop their stewardship and would like to see better discussion of the rights and responsibilities available in fixed income, private equity, infrastructure, etc. and how they have been used when we review reports in 2021.\n\nBetter reporting against this Principle explained the rights they have in the asset classes in which they are invested and provided examples and case studies to illustrate how these rights have been exercised in practice. Some reports also provided metrics to indicate the extent of this activity and we would encourage organisations to provide this information. \n\nSome reports acknowledged that the approach to\nstewardship was newer or less developed for some asset classes. Acknowledging barriers to stewardship or limitations to your own approach where they exist is good disclosure and the better reports identified\nactions that were planned to address or mitigate these issues.\n\nGood examples explained the rights that the organisation has in the asset class and connected this to the example being discussed. They also provided clear outcomes."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA71,COLUMNS('UK Stewardship Code_data'!$A$5:A71)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA71,COLUMNS('UK Stewardship Code_data'!$A$5:A71)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA71,COLUMNS('UK Stewardship Code_data'!$A$5:A71)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA72,COLUMNS('UK Stewardship Code_data'!$A$5:A72)),\"\")","v":"Principle 12 (pg. 22)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA72,COLUMNS('UK Stewardship Code_data'!$A$5:A72)),\"\")","v":"For fixed income assets, explanation of their approach to reviewing prospectus and transaction documents"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA72,COLUMNS('UK Stewardship Code_data'!$A$5:A72)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA72,COLUMNS('UK Stewardship Code_data'!$A$5:A72)),\"\")","v":"FRC review, pg. 55-56: \n\nWe expect organisations to continue to develop their stewardship and would like to see better discussion of the rights and responsibilities available in fixed income, private equity, infrastructure, etc. and how they have been used when we review reports in 2021.\n\nBetter reporting against this Principle explained the rights they have in the asset classes in which they are invested and provided examples and case studies to illustrate how these rights have been exercised in practice. Some reports also provided metrics to indicate the extent of this activity and we would encourage organisations to provide this information. \n\nSome reports acknowledged that the approach to\nstewardship was newer or less developed for some asset classes. Acknowledging barriers to stewardship or limitations to your own approach where they exist is good disclosure and the better reports identified\nactions that were planned to address or mitigate these issues.\n\nGood examples explained the rights that the organisation has in the asset class and connected this to the example being discussed. They also provided clear outcomes."},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA72,COLUMNS('UK Stewardship Code_data'!$A$5:A72)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA72,COLUMNS('UK Stewardship Code_data'!$A$5:A72)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA72,COLUMNS('UK Stewardship Code_data'!$A$5:A72)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$P$5:$P$73,'UK Stewardship Code_data'!$BA73,COLUMNS('UK Stewardship Code_data'!$A$5:A73)),\"\")","v":"Principle 12 (pg. 22)"},null,{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$Q$5:$Q$73,'UK Stewardship Code_data'!$BA73,COLUMNS('UK Stewardship Code_data'!$A$5:A73)),\"\")","v":"For listed equity assets, signatories should provide examples of the outcomes of resolutions they have voted on over the past 12 months."},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$R$5:$R$73,'UK Stewardship Code_data'!$BA73,COLUMNS('UK Stewardship Code_data'!$A$5:A73)),\"\")","v":"N/A"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$S$5:$S$73,'UK Stewardship Code_data'!$BA73,COLUMNS('UK Stewardship Code_data'!$A$5:A73)),\"\")","v":"FRC review, pg. 44: Reporting on outcomes should reflect how voting may have influenced companies"},null,{"$f":"IFERROR(HYPERLINK(INDEX('UK Stewardship Code_data'!$D$5:$D$73,'UK Stewardship Code_data'!$BA73,COLUMNS('UK Stewardship Code_data'!$A$5:A73)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$E$5:$E$73,'UK Stewardship Code_data'!$BA73,COLUMNS('UK Stewardship Code_data'!$A$5:A73)),\"\")","v":"Mandatory but not legal requirement"},{"$f":"IFERROR(INDEX('UK Stewardship Code_data'!$AQ$5:$AQ$73,'UK Stewardship Code_data'!$BA73,COLUMNS('UK Stewardship Code_data'!$A$5:A73)),\"\")","v":"PRI_LE_25                      "}]

{"sheet":"PLSA Guidance","index":4,"n_rows":29,"n_cols":10,"rows_kept":29,"cut":false,"hidden":false,"merged":[[6,4,6,5],[3,5,3,6]]}
["9 Back","The Pension Regulator's Implementation Statement (PLSA Guidance)",null,null,null,null,{"$f":"IFERROR(COUNTIF('PLSA Guidance_data'!AW6:AW27,\">0\"),\"\")","v":22}]
[]
[null,"Select Section [Use drop-down below]",null,"Select Sub-section [Use drop-down below]"]
[null,"ALL",null,"ALL"]
[]
[null,{"$f":"'Drop Downs'!B57&\" > \"&'Drop Downs'!B58","v":"ALL > ALL"}]
[null,"Sub-section",null,"Disclosure requirements","Notes",null,null,"URLs","Applicability","Mapping to PRI"]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW6,COLUMNS('PLSA Guidance_data'!$A$6:A6)),\"\")","v":"General Principles"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW6,COLUMNS('PLSA Guidance_data'!$A$6:A6)),\"\")","v":"[The Implementation Statement] flows directly from the SIP. \nAny description of the exercise of trustee investment powers must be explained in the context of the trustees’ policies set out in their SIP (and any stated investment beliefs). So every action, case study and decision included in the Statement should be explicitly connected to the initial intent as set out in the SIP. This means that descriptions should be:\n1) Specific to the implementation approach taken by the scheme itself, acknowledging the schemespecific parameters which have influenced the approach e.g. direct relationships with managers,\ninvestment via pooled funds or the use of fund platforms.\n2) Clearly linked back to investment objectives and policies and how actions align with the the trustee’s purpose in exercising the investment power including the interests of beneficiaries.\nN.B. For DB-only schemes, the only relevant/required part of the SIP is the stewardship policy"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW6,COLUMNS('PLSA Guidance_data'!$A$6:A6)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW6,COLUMNS('PLSA Guidance_data'!$A$6:A6)),\"\")","v":"The PLSA believes that every Implementation Statement should follow these key rules"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW6,COLUMNS('PLSA Guidance_data'!$A$6:A6)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW6,COLUMNS('PLSA Guidance_data'!$A$6:A6)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW6,COLUMNS('PLSA Guidance_data'!$A$6:A6)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW7,COLUMNS('PLSA Guidance_data'!$A$6:A7)),\"\")","v":"General Principles"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW7,COLUMNS('PLSA Guidance_data'!$A$6:A7)),\"\")","v":"[The Implementation Statement] is based around actions taken and decisions taken during the year. \nThere may be little change on certain matters – for instance, strategic asset allocation – over the course of that particular year. To avoid adding unnecessary length to the document, if there is no change in – or action taken on – the implementation of a particular policy then trustees should only cover this briefly. We do not think it is necessary to play “catch up” by providing a description of historic actions in the first year – although trustees may of course choose to do so, either here or elsewhere in their investment communications to members.\nPlease note: in one area (voting behaviour), trustees are reporting on broader voting and engagement behaviour during the year."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW7,COLUMNS('PLSA Guidance_data'!$A$6:A7)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW7,COLUMNS('PLSA Guidance_data'!$A$6:A7)),\"\")","v":"The PLSA believes that every Implementation Statement should follow these key rules"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW7,COLUMNS('PLSA Guidance_data'!$A$6:A7)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW7,COLUMNS('PLSA Guidance_data'!$A$6:A7)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW7,COLUMNS('PLSA Guidance_data'!$A$6:A7)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW8,COLUMNS('PLSA Guidance_data'!$A$6:A8)),\"\")","v":"General Principles"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW8,COLUMNS('PLSA Guidance_data'!$A$6:A8)),\"\")","v":"[The Implementation Statement] focuses on those activities and decisions which have most “moved the dial”. \nThe best statements are likely to be focused, succinct and revolve around those decisions, actions and changes which have had or will have the most material impact in achieving the objectives (and following the policies) set out in the SIP."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW8,COLUMNS('PLSA Guidance_data'!$A$6:A8)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW8,COLUMNS('PLSA Guidance_data'!$A$6:A8)),\"\")","v":"The PLSA believes that every Implementation Statement should follow these key rules"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW8,COLUMNS('PLSA Guidance_data'!$A$6:A8)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW8,COLUMNS('PLSA Guidance_data'!$A$6:A8)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW8,COLUMNS('PLSA Guidance_data'!$A$6:A8)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW9,COLUMNS('PLSA Guidance_data'!$A$6:A9)),\"\")","v":"General Principles"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW9,COLUMNS('PLSA Guidance_data'!$A$6:A9)),\"\")","v":"The level of detail is appropriate to the audience. \nFor example, there is a growing body of evidence to demonstrate the benefits of good communication on responsible investment in particular to beneficiaries. However, instead of overburdening the Implementation Statement and turning it into a lengthy and inaccessible document, we would encourage trustees to consider other ways of communicating their broader approach to responsible investment to beneficiaries. "},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW9,COLUMNS('PLSA Guidance_data'!$A$6:A9)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW9,COLUMNS('PLSA Guidance_data'!$A$6:A9)),\"\")","v":"The PLSA believes that every Implementation Statement should follow these key rules"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW9,COLUMNS('PLSA Guidance_data'!$A$6:A9)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW9,COLUMNS('PLSA Guidance_data'!$A$6:A9)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW9,COLUMNS('PLSA Guidance_data'!$A$6:A9)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW10,COLUMNS('PLSA Guidance_data'!$A$6:A10)),\"\")","v":"General Principles"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW10,COLUMNS('PLSA Guidance_data'!$A$6:A10)),\"\")","v":"It clearly articulates how trustees have sought to hold their service providers to account (engage, influence, challenge). \nThe approach taken will reflect scheme-specific circumstances, including the trustees’ level of access to and influence with their various service providers. However, trustees of schemes which have extra levels of intermediation between the trustee board and the end investee company (those invested in pooled funds, for instance, or which use a platform provider or fiduciary manager) should describe how they have retained ownership for the investment approach taken and its outcomes. \nIn disclosing how they have held their managers to account, trustees could describe how they have engaged with, influenced and challenged their investment service providers where necessary during their ongoing oversight and assessment processes.\nWhere assets are held in segregated mandates, trustees could also disclose how they have embedded their requirements in their service agreements and how they have checked these have been upheld."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW10,COLUMNS('PLSA Guidance_data'!$A$6:A10)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW10,COLUMNS('PLSA Guidance_data'!$A$6:A10)),\"\")","v":"The PLSA believes that every Implementation Statement should follow these key rules"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW10,COLUMNS('PLSA Guidance_data'!$A$6:A10)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW10,COLUMNS('PLSA Guidance_data'!$A$6:A10)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW10,COLUMNS('PLSA Guidance_data'!$A$6:A10)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW11,COLUMNS('PLSA Guidance_data'!$A$6:A11)),\"\")","v":"General Principles"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW11,COLUMNS('PLSA Guidance_data'!$A$6:A11)),\"\")","v":"It provides a clear rationale for where implementation departed from the SIP.\nTrustees are required not just to describe how their action followed their intent, but also to what extent. It is recognised that there will be instances where trustees were unable or chose not to follow their SIP – and these will need to be explained. We note that S36(5) in the Pensions Act 1995 requires trustees to give effect to the principles in the SIP so far as is reasonable and practicable."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW11,COLUMNS('PLSA Guidance_data'!$A$6:A11)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW11,COLUMNS('PLSA Guidance_data'!$A$6:A11)),\"\")","v":"The PLSA believes that every Implementation Statement should follow these key rules"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW11,COLUMNS('PLSA Guidance_data'!$A$6:A11)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW11,COLUMNS('PLSA Guidance_data'!$A$6:A11)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW11,COLUMNS('PLSA Guidance_data'!$A$6:A11)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW12,COLUMNS('PLSA Guidance_data'!$A$6:A12)),\"\")","v":"What Trustees could disclose"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW12,COLUMNS('PLSA Guidance_data'!$A$6:A12)),\"\")","v":"Investment governance: Trustees may find it helpful to disclose how the investment governance structure and processes have been followed, focusing on how they have supported the implementation of the trustees’ investment policies and any changes made during the year. Trustees may wish to consider describing in their Implementation Statements how the current investment governance approach helps support their investment decision-making. However, scheme governance arrangements may already be disclosed publicly elsewhere – such as the DC Chair’s Statement and trustees should consider any disclosures made available in these documents when thinking about producing their Implementation Statements, to ensure consistency and avoid duplication."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW12,COLUMNS('PLSA Guidance_data'!$A$6:A12)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW12,COLUMNS('PLSA Guidance_data'!$A$6:A12)),\"\")","v":"The PLSA does not believe that every Implementation Statement needs to refer to every issue which we cover in this section."},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW12,COLUMNS('PLSA Guidance_data'!$A$6:A12)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW12,COLUMNS('PLSA Guidance_data'!$A$6:A12)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW12,COLUMNS('PLSA Guidance_data'!$A$6:A12)),\"\")","v":"PRI_ISP_1.2 PRI_ISP_3 PRI_ISP_6 PRI_ISP_7 PRI_ISP_28 PRI_ISP_29                 "}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW13,COLUMNS('PLSA Guidance_data'!$A$6:A13)),\"\")","v":"What Trustees could disclose"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW13,COLUMNS('PLSA Guidance_data'!$A$6:A13)),\"\")","v":"Governance structure and expertise\nHow has the level and expertise of the trustee board on investment issues changed, if at all, over the last year – and if it has, what was the rationale and did it change in a way which helped you achieve your objectives?\nHave the areas on which you seek professional advice changed? If so, what was the rationale for doing so?\nHave there been any changes to your in-house team? Have you decided to have a dedicated responsible investment member of staff, or someone with explicit accountability for the responsible investment approach?\nHas there been any change to your use of investment sub-committees or other sub-committees?\nIf any changes have been made, how have you ensured that the differing and respective roles and responsibilities of sub-committees, external advisers and specialists have been made clear?\nTrustees could also consider including a high-level description of key governance activities over the previous year, such as key agenda items discussed or any important external attendee or manager visits. This information will likely already be held by the scheme executive. "},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW13,COLUMNS('PLSA Guidance_data'!$A$6:A13)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW13,COLUMNS('PLSA Guidance_data'!$A$6:A13)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW13,COLUMNS('PLSA Guidance_data'!$A$6:A13)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW13,COLUMNS('PLSA Guidance_data'!$A$6:A13)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW13,COLUMNS('PLSA Guidance_data'!$A$6:A13)),\"\")","v":"PRI_ISP_6 PRI_ISP_7 PRI_ISP_8  PRI_ISP_8.1 PRI_ISP_8.2 PRI_ISP_9 PRI_SAM_1                "}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW14,COLUMNS('PLSA Guidance_data'!$A$6:A14)),\"\")","v":"What Trustees could disclose"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW14,COLUMNS('PLSA Guidance_data'!$A$6:A14)),\"\")","v":"If schemes have set out a policy on non-financial matters in their SIP, then they should describe how that policy has been implemented. Some of the areas which trustees could consider covering in their disclosures include:\nMember views\nWere any actions taken to gauge and consider member views, and if so, on which investment or ethical issues?\nWhat decisions or actions – if any – were taken in response? If member views have not been fully reflected in investment decisions, what were the reasons for this (e.g. practical barriers, insufficient consensus)?\nImpact investment\nTo what extent have any decisions around impact (social or environmental) been reflective of member views? What were the other drivers, if any, of any decision around the kind of impact which the scheme was looking to achieve – including decision as to the size of the investment? \nHow have trustees chosen to monitor both the financial and the non-financial objectives of any investment?"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW14,COLUMNS('PLSA Guidance_data'!$A$6:A14)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW14,COLUMNS('PLSA Guidance_data'!$A$6:A14)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW14,COLUMNS('PLSA Guidance_data'!$A$6:A14)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW14,COLUMNS('PLSA Guidance_data'!$A$6:A14)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW14,COLUMNS('PLSA Guidance_data'!$A$6:A14)),\"\")","v":"PRI_ISP_16 PRI_ISP_42 PRI_ISP_45 PRI_OO_5.2_PE PRI_ISP_1.1 PRI_ISP_1.2 PRI_ISP_3 PRI_ISP_5               "}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW15,COLUMNS('PLSA Guidance_data'!$A$6:A15)),\"\")","v":"What Trustees could disclose"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW15,COLUMNS('PLSA Guidance_data'!$A$6:A15)),\"\")","v":"Activities on strategic asset allocation (SAA) design\nTo what extent has the consideration of E, S or G risks (such as climate change) influenced any SAA decision? For instance, regarding the allocation to asset classes, geographies or sectors?\nHave any ESG opportunities been considered and acted upon by trustees in SAA decisions?\nWhat scenarios were used in making this assessment?\nTo what extent has consideration of the trustees beliefs and policies around their approach to stewardship – including engagement, exercise of voting rights or divestment – influenced any decisions on SAA?"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW15,COLUMNS('PLSA Guidance_data'!$A$6:A15)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW15,COLUMNS('PLSA Guidance_data'!$A$6:A15)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW15,COLUMNS('PLSA Guidance_data'!$A$6:A15)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW15,COLUMNS('PLSA Guidance_data'!$A$6:A15)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW15,COLUMNS('PLSA Guidance_data'!$A$6:A15)),\"\")","v":"PRI_ISP_10 PRI_ISP_10.1 PRI_LE_6 PRI_LE_6.1 PRI_FI_5 PRI_FI_5.1 PRI_SO_7 PRI_SO_7.1 PRI_SO_8 PRI_SO_9 PRI_SO_10 PRI_ISP_30 PRI_ISP_33.1          "}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW16,COLUMNS('PLSA Guidance_data'!$A$6:A16)),\"\")","v":"What Trustees could disclose"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW16,COLUMNS('PLSA Guidance_data'!$A$6:A16)),\"\")","v":"Decisions around pooled funds vs segregated mandates\nWhich, if any, of the following factors were taken into account in any decision, and how do these link back to investment objectives and beliefs: fund choice; size of mandate; diversification; level of costs; fee structure; level of influence and control over investment approach and decisionmaking – including stewardship, engagement, exercise of any voting rights and ability to incorporate non-financial factors?\n"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW16,COLUMNS('PLSA Guidance_data'!$A$6:A16)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW16,COLUMNS('PLSA Guidance_data'!$A$6:A16)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW16,COLUMNS('PLSA Guidance_data'!$A$6:A16)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW16,COLUMNS('PLSA Guidance_data'!$A$6:A16)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW16,COLUMNS('PLSA Guidance_data'!$A$6:A16)),\"\")","v":"PRI_SAM_12 PRI_SAM_13 PRI_OO_5.2_PE PRI_OO_5.2_INF                   "}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW17,COLUMNS('PLSA Guidance_data'!$A$6:A17)),\"\")","v":"What Trustees could disclose"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW17,COLUMNS('PLSA Guidance_data'!$A$6:A17)),\"\")","v":"Decisions around passive/index-based strategies or active strategies.\n Which, if any, of the following factors were taken into account in any major decision, and how do these link back to investment objectives and beliefs: assessment of likely future performance and market trends; level of costs; fee structure; approach to stewardship, engagement (or divestment); approach to ESG integration; assessment of historical performance; house style; asset mix; exposure to specific stocks?\nIn making any decisions around index-based strategies, how did the trustees determine the index choice, engagement and voting approach? Are there any exclusions from the index chosen?\nIf a low carbon or ESG index has been chosen, how did the process or metrics used by the index provider to ensure the ongoing merit (in terms of carbon emissions or ESG scores) of the constituents of the index influence the decision?"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW17,COLUMNS('PLSA Guidance_data'!$A$6:A17)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW17,COLUMNS('PLSA Guidance_data'!$A$6:A17)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW17,COLUMNS('PLSA Guidance_data'!$A$6:A17)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW17,COLUMNS('PLSA Guidance_data'!$A$6:A17)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW17,COLUMNS('PLSA Guidance_data'!$A$6:A17)),\"\")","v":"PRI_LE_12 PRI_FI_16 PRI_LE_4 PRI_LE_4.1                   "}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW18,COLUMNS('PLSA Guidance_data'!$A$6:A18)),\"\")","v":"What Trustees could disclose"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW18,COLUMNS('PLSA Guidance_data'!$A$6:A18)),\"\")","v":"Decisions around allocation of stewardship roles and responsibilities (segregated mandates)\nHow did the trustees agree what standards to set for the fund manager with regard to stewardship responsibilities, including engagement and voting?\nHow have the trustees determined what ownership rights and powers were to be held by the fund manager and which retained by the pension scheme e.g. rights to litigate as an investor, or securities lending activities?"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW18,COLUMNS('PLSA Guidance_data'!$A$6:A18)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW18,COLUMNS('PLSA Guidance_data'!$A$6:A18)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW18,COLUMNS('PLSA Guidance_data'!$A$6:A18)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW18,COLUMNS('PLSA Guidance_data'!$A$6:A18)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW18,COLUMNS('PLSA Guidance_data'!$A$6:A18)),\"\")","v":"PRI_ISP_12 PRI_ISP_12.1 PRI_ISP_14                    "}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW19,COLUMNS('PLSA Guidance_data'!$A$6:A19)),\"\")","v":"What Trustees could disclose"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW19,COLUMNS('PLSA Guidance_data'!$A$6:A19)),\"\")","v":"Manager selection- How did responsible investment considerations influence the decision?"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW19,COLUMNS('PLSA Guidance_data'!$A$6:A19)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW19,COLUMNS('PLSA Guidance_data'!$A$6:A19)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW19,COLUMNS('PLSA Guidance_data'!$A$6:A19)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW19,COLUMNS('PLSA Guidance_data'!$A$6:A19)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW19,COLUMNS('PLSA Guidance_data'!$A$6:A19)),\"\")","v":"PRI_SAM_1 PRI_SAM_2 PRI_SAM_2.1 PRI_SAM_3 PRI_SAM_4 PRI_SAM_5 PRI_SAM_6 PRI_SAM_7 PRI_SAM_8 PRI_SAM_9 PRI_SAM_10 PRI_SAM_11           "}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW20,COLUMNS('PLSA Guidance_data'!$A$6:A20)),\"\")","v":"What Trustees could disclose"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW20,COLUMNS('PLSA Guidance_data'!$A$6:A20)),\"\")","v":"Manager review and monitoring\nWhen were asset managers reviewed over the year? What kind of issues were covered e.g. manager performance against stated objectives; trustees’ objective for using the mandate; peer comparison; costs and charges; portfolio turnover; responsible investment approach; manager voting and engagement activities? Were there any changes to the manager’s investment approach and if so, why?\nOn what issues did the trustees seek to further engage with, influence and where necessary, challenge their managers?\nIf it was agreed that the manager had failed to meet its objectives (including on reporting), what action was taken? What steps were taken to reduce the risk of non-compliance reoccurring?\nHow was any platform provider reviewed? What questions were asked around its continued  ability to oversee and get information from the underlying managers? How did trustees seek to engage, or influence and challenge where necessary?\nDid trustees proactively engage with (or challenge where necessary) managers on responsible investment issues – including consideration of ESG risks and opportunities, engagement and voting (where relevant)?\nHow was any platform provider reviewed? What questions were asked around its continued ability to oversee and get information from the underlying managers? How did trustees seek to engage, or influence and challenge where necessary?"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW20,COLUMNS('PLSA Guidance_data'!$A$6:A20)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW20,COLUMNS('PLSA Guidance_data'!$A$6:A20)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW20,COLUMNS('PLSA Guidance_data'!$A$6:A20)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW20,COLUMNS('PLSA Guidance_data'!$A$6:A20)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW20,COLUMNS('PLSA Guidance_data'!$A$6:A20)),\"\")","v":"PRI_SAM_12 PRI_SAM_13 PRI_SAM_14 PRI_SAM_15 PRI_SAM_16 PRI_SAM_17 PRI_SAM_18 PRI_SAM_19 PRI_SAM_20 PRI_SAM_21 PRI_SAM_22            "}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW21,COLUMNS('PLSA Guidance_data'!$A$6:A21)),\"\")","v":"Voting Disclosures"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW21,COLUMNS('PLSA Guidance_data'!$A$6:A21)),\"\")","v":"How the trustees’ equity holdings are structured.\nHow the way in which the investment arrangements are structured affect trustees’ scope and ability to engage with managers and influence managers’ voting approach\nWhether trustees have a legal right to the underlying votes in the existing investment arrangement structure, which could include:\n- Segregated mandates in segregated custody accounts\n -Segregated mandates in pooled custody accounts\n -Pooled mandates in segregated custody accounts\n - Pooled mandates in pooled custody accounts\n- Via-platform investments\n\n"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW21,COLUMNS('PLSA Guidance_data'!$A$6:A21)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW21,COLUMNS('PLSA Guidance_data'!$A$6:A21)),\"\")","v":"Whereas other parts of the implementation statement disclosures may be consistent in subsequent statements, and over time might turn into a form of ‘exception only’ reporting, the disclosures around voting disclosures will need to be reported afresh in each statement. This is because the votes that trustees and/or their managers will exercise or influence will not be the same every year."},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW21,COLUMNS('PLSA Guidance_data'!$A$6:A21)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW21,COLUMNS('PLSA Guidance_data'!$A$6:A21)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW21,COLUMNS('PLSA Guidance_data'!$A$6:A21)),\"\")","v":"PRI_SAM_8                      "}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW22,COLUMNS('PLSA Guidance_data'!$A$6:A22)),\"\")","v":"Voting Disclosures"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW22,COLUMNS('PLSA Guidance_data'!$A$6:A22)),\"\")","v":"Which funds hold equities (these should be listed)"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW22,COLUMNS('PLSA Guidance_data'!$A$6:A22)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW22,COLUMNS('PLSA Guidance_data'!$A$6:A22)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW22,COLUMNS('PLSA Guidance_data'!$A$6:A22)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW22,COLUMNS('PLSA Guidance_data'!$A$6:A22)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW22,COLUMNS('PLSA Guidance_data'!$A$6:A22)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW23,COLUMNS('PLSA Guidance_data'!$A$6:A23)),\"\")","v":"Voting Disclosures"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW23,COLUMNS('PLSA Guidance_data'!$A$6:A23)),\"\")","v":"A description of the voting process in the scheme or its underlying funds, including to what extent did the trustees or managers use the recommendations of proxy voting advisory services to inform their voting decisions?"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW23,COLUMNS('PLSA Guidance_data'!$A$6:A23)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW23,COLUMNS('PLSA Guidance_data'!$A$6:A23)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW23,COLUMNS('PLSA Guidance_data'!$A$6:A23)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW23,COLUMNS('PLSA Guidance_data'!$A$6:A23)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW23,COLUMNS('PLSA Guidance_data'!$A$6:A23)),\"\")","v":"PRI_OO_9_LE PRI_OO_9_HF PRI_ISP_35 PRI_SAM_18 PRI_LE_15 PRI_LE_15.1 PRI_LE_16 PRI_LE_17 PRI_LE_18 PRI_LE_18.1 PRI_LE_18.2 PRI_LE_19 PRI_LE_20 PRI_LE_21 PRI_LE_21.1 PRI_LE_22 PRI_LE_22.1 PRI_LE_23 PRI_LE_23.1 PRI_LE_24 PRI_HF_17 PRI_HF_19-22.1 "}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW24,COLUMNS('PLSA Guidance_data'!$A$6:A24)),\"\")","v":"Voting Disclosures"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW24,COLUMNS('PLSA Guidance_data'!$A$6:A24)),\"\")","v":" An overview of the votes cast during the year, e.g. the number of votes available, the number exercised, the number that were cast for and against, and the number of abstentions (votes withheld)."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW24,COLUMNS('PLSA Guidance_data'!$A$6:A24)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW24,COLUMNS('PLSA Guidance_data'!$A$6:A24)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW24,COLUMNS('PLSA Guidance_data'!$A$6:A24)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW24,COLUMNS('PLSA Guidance_data'!$A$6:A24)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW24,COLUMNS('PLSA Guidance_data'!$A$6:A24)),\"\")","v":"PRI_LE_21 PRI_LE_25 PRI_HF_18 PRI_HF_20                   "}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW25,COLUMNS('PLSA Guidance_data'!$A$6:A25)),\"\")","v":"Voting Disclosures"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW25,COLUMNS('PLSA Guidance_data'!$A$6:A25)),\"\")","v":" A description of their view as to the “most significant” votes cast during the year and the managers’ rationale for their inclusion as significant.."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW25,COLUMNS('PLSA Guidance_data'!$A$6:A25)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW25,COLUMNS('PLSA Guidance_data'!$A$6:A25)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW25,COLUMNS('PLSA Guidance_data'!$A$6:A25)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW25,COLUMNS('PLSA Guidance_data'!$A$6:A25)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW25,COLUMNS('PLSA Guidance_data'!$A$6:A25)),\"\")","v":"PRI_LE_25 PRI_HF_18                     "}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW26,COLUMNS('PLSA Guidance_data'!$A$6:A26)),\"\")","v":"Voting Disclosures"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW26,COLUMNS('PLSA Guidance_data'!$A$6:A26)),\"\")","v":"What questions were raised over the course of the year about managers’ approach to conflicts of interest? Were the trustees happy with the response given? If not, what course of action the trustees decide to take?"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW26,COLUMNS('PLSA Guidance_data'!$A$6:A26)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW26,COLUMNS('PLSA Guidance_data'!$A$6:A26)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW26,COLUMNS('PLSA Guidance_data'!$A$6:A26)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW26,COLUMNS('PLSA Guidance_data'!$A$6:A26)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW26,COLUMNS('PLSA Guidance_data'!$A$6:A26)),\"\")","v":""}]
[null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$L$6:$L$27,'PLSA Guidance_data'!$AW27,COLUMNS('PLSA Guidance_data'!$A$6:A27)),\"\")","v":"Voting Disclosures"},null,{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$N$6:$N$27,'PLSA Guidance_data'!$AW27,COLUMNS('PLSA Guidance_data'!$A$6:A27)),\"\")","v":" Any decisions to sign up to, or take part in, collaborative investor engagement initiatives such as Climate Action 100+"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$J$6:$J$27,'PLSA Guidance_data'!$AW27,COLUMNS('PLSA Guidance_data'!$A$6:A27)),\"\")","v":"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies."},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$O$6:$O$27,'PLSA Guidance_data'!$AW27,COLUMNS('PLSA Guidance_data'!$A$6:A27)),\"\")","v":"N/A"},null,{"$f":"IFERROR(HYPERLINK(INDEX('PLSA Guidance_data'!$D$6:$D$27,'PLSA Guidance_data'!$AW27,COLUMNS('PLSA Guidance_data'!$A$6:A27)),\"LINK\"),\"\")","v":"LINK"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$E$6:$E$27,'PLSA Guidance_data'!$AW27,COLUMNS('PLSA Guidance_data'!$A$6:A27)),\"\")","v":"Voluntary guidance for implementing a mandatory requirement"},{"$f":"IFERROR(INDEX('PLSA Guidance_data'!$AM$6:$AM$27,'PLSA Guidance_data'!$AW27,COLUMNS('PLSA Guidance_data'!$A$6:A27)),\"\")","v":"PRI_ISP_17 PRI_ISP_18 PRI_ISP_18.1 PRI_SO_14 PRI_SO_15 PRI_SO_16 PRI_SO_16.1                "}]

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["9 Back","Task Force on Climate-related Financial Disclosures (TCFD)",null,null,null,null,{"$f":"IFERROR(COUNTIF(TCFD_data!P5:P99,\">0\"),\"\")","v":95}]
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[null,"Sub-section",null,"Overview","Key actions","Details","Climate change governance guidance | The Pensions Regulator"]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P5,COLUMNS(TCFD_data!$A$5:A5)),\"\")","v":"Introduction"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P5,COLUMNS(TCFD!$A$6:A6)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P5,COLUMNS(TCFD_data!$A$6:A6)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P5,COLUMNS(TCFD_data!$A$6:A6)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P5,COLUMNS(TCFD_data!$A$6:A6)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P6,COLUMNS(TCFD_data!$A$5:A6)),\"\")","v":"Governance"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P6,COLUMNS(TCFD!$A$6:A7)),\"\")","v":"How the scheme operates and what process and controls are in place. Trustees and others making scheme-wide decisions- such as on investment strategy or funding -  are responsible for managing climate-related risks and opportunities. "},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P6,COLUMNS(TCFD_data!$A$6:A7)),\"\")","v":"The Pensions Regulator - What to report\nWhen reporting on the steps you have taken, you must describe:\n- how you oversee climate-related risks and opportunities\n- the role of persons other than trustees who undertake scheme governance in identifying, assessing and managing climate-related risks and opportunities\n- the role of persons other than legal advisers who advise or assist you with scheme governance\n- the processes you have put in place to make sure that such persons take adequate steps to identify and assess any climate-related risks and opportunities that are relevant to their work\n\nYou should also concisely describe:\n- how the board and relevant subcommittees are kept informed about climate-related risks and opportunities\n- how they assess and manage those risks and opportunities\n- how often those discussions take place\n- if you questioned and, where appropriate, challenged information provided to you by others undertaking, or advising and assisting with, climate-related governance\n- the kind of information you received from those people about their consideration of climate-related risks and opportunities for your scheme, and how often you received it\n- your reasons for spending the amount of the time and resources that you did on the governance of climate-related risks and opportunities\n- the training opportunities you provided for your existing employees about climate-related risks and opportunities. If you identify skills gaps, you may also describe whether you encouraged external advisers to provide training opportunities"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P6,COLUMNS(TCFD_data!$A$6:A7)),\"\")","v":"Part 2: Climate Change Governance Requirements – Overview\n19. Governance and Risk Management activities should be carried out for the whole scheme.\nPart 3: Climate change governance and production of a TCFD Report\n11. Those undertaking governance activities are responsible for managing climate-related risks and opportunities. This includes trustees and others making scheme-wide decisions. This includes – but is not limited to – decisions relating to investment strategy or how it should be implemented, funding, the ability of the sponsoring employer to support the scheme and liabilities."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P6,COLUMNS(TCFD_data!$A$6:A7)),\"\")","v":"Part 2: Climate Change Governance Requirements – Overview\n19. Governance and Risk Management activities should be carried out for the whole scheme.\nPart 3: Climate change governance and production of a TCFD Report\n11. Those undertaking governance activities are responsible for managing climate-related risks and opportunities. This includes trustees and others making scheme-wide decisions. This includes – but is not limited to – decisions relating to investment strategy or how it should be implemented, funding, the ability of the sponsoring employer to support the scheme and liabilities."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P7,COLUMNS(TCFD_data!$A$5:A7)),\"\")","v":"Governance"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P7,COLUMNS(TCFD!$A$6:A8)),\"\")","v":"Oversight includes understanding climate change as a systemic risk. Climate change risks are financial risks, and include transitional, physical and litigation risks. \nTrustees must consider both financial risks which might affect investments (and in the case of DB schemes, their liabilities and sponsoring employers’ covenant) AND where climate change, and action to address climate change, might contribute positively to anticipated returns or to reduced risk."},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P7,COLUMNS(TCFD_data!$A$6:A8)),\"\")","v":"Part 3, 23. Trustees should clearly define the roles and responsibilities, in relation to climate- related risk, of the groups of people they consider to be involved in governing the scheme. This should not extend beyond the role these persons hold in relation to the specific scheme."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P7,COLUMNS(TCFD_data!$A$6:A8)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n23. Trustees should clearly define the roles and responsibilities, in relation to climate- related risk, of the groups of people they consider to be involved in governing the scheme. This should not extend beyond the role these persons hold in relation to the specific scheme.\n\n\n"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P7,COLUMNS(TCFD_data!$A$6:A8)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n23. Trustees should clearly define the roles and responsibilities, in relation to climate- related risk, of the groups of people they consider to be involved in governing the scheme. This should not extend beyond the role these persons hold in relation to the specific scheme.\n\n\n"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P8,COLUMNS(TCFD_data!$A$5:A8)),\"\")","v":"Governance"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P8,COLUMNS(TCFD!$A$6:A9)),\"\")","v":"Governance activities relate to scheme-wide decisions. Trustees should clearly define the roles and responsibilities. Those undertaking/assisting/advising in relation to governance activities should each have adequate climate-related risk expertise and resources.\n\nFor most schemes, discussion of climate-related risk and opportunities should be on the regular board agenda."},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P8,COLUMNS(TCFD_data!$A$6:A9)),\"\")","v":"Part 3, 23. Trustees should clearly define the roles and responsibilities, in relation to climate- related risk, of the groups of people they consider to be involved in governing the scheme. This should not extend beyond the role these persons hold in relation to the specific scheme.\nPart 3, 25. When using external advisers to identify and/or assess climate-related risks and opportunities, trustees should consider and document the extent to which these responsibilities are included in any agreements, such as investment consultants’ strategic objectives and service agreements.\nPart 3, 26. Trustees must also ensure that the scheme’s governance process and structure provides them with adequate oversight of how those governing the scheme, on their behalf, are managing the scheme and adequately assessing and managing climate-related risks and opportunities.\nPart 3, 30. Trustees should provide opportunities for their employees carrying out governance activities to undertake training on climate risks and opportunities. "},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P8,COLUMNS(TCFD_data!$A$6:A9)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n13. Firms carrying out asset management alone would not typically be considered to be undertaking governance activities. Administrators are unlikely to be in scope unless they are undertaking activities related to the scheme to which climate- related risks and opportunities are relevant. With regard to those advising or assisting the trustees – legal advisers are specifically excluded from the requirement.\n14. The PCRIG Guidance provides some information on how trustees can factor climate-related risk management capabilities into the selection, review and monitoring of asset managers.\n17. Trustees should allocate time and resources for meeting their obligations on climate change governance and reporting. It is expected that for most schemes, trustees will require regular discussion of climate-related risk and opportunities at board level, as a substantive agenda item.\n20.... By undertaking governance activities, we mean making scheme-wide decisions. By advising or assisting with respect to governance activities, we mean advising or assisting the trustee with scheme-wide decisions. Those undertaking governance activities or advising or assisting with respect to these activities include:\n• employees of the scheme;\n• employees of the principal or controlling employer;\n• employees of the scheme funder or strategist (in the case of a master trust); and\n• external advisers who provide services to the trustee \n15. Trustees have ultimate responsibility for ensuring effective governance of climate-related risks and opportunities. The roles and responsibilities of the trustees and others making scheme-wide decisions pertaining to climate-related risk should be addressed at board, sub-committee and individual trustee levels....\n23. Trustees should clearly define the roles and responsibilities, in relation to climate- related risk, of the groups of people they consider to be involved in governing the scheme. This should not extend beyond the role these persons hold in relation to the specific scheme.\n24. Trustees should satisfy themselves that those undertaking governance activities, other than the trustee, and those advising or assisting in relation to those activities each have adequate climate-related risk expertise and resources, to the extent necessary for that person’s role. The governance processes put in place should enable trustees to engage with those governing the scheme or advising or assisting with governance, and check that they have adequately prioritised climate-related risk.\n25. When using external advisers to identify and/or assess climate-related risks and opportunities, trustees should consider and document the extent to which these responsibilities are included in any agreements, such as investment consultants’ strategic objectives and service agreements.\n26. Trustees must also ensure that the scheme’s governance process and structure provides them with adequate oversight of how those governing the scheme, on their behalf, are managing the scheme and adequately assessing and managing climate-related risks and opportunities.\n27. Trustees should ensure that persons to whom they have assigned climate-related responsibilities have clear directions in terms of how and when they inform trustees of their work. It is expected that trustees would need regular updates, the frequency of which will depend on the particular risks the scheme is exposed to and the results of other TCFD-related outputs, like scenario analysis. It is important that trustees understand the information provided to them and can critically challenge this information, where appropriate.\n28. Trustees cannot delegate responsibility for their obligations under the Climate Change Governance and Reporting Regulations Trustees have ultimate responsibility for how the scheme manages climate-related risks and opportunities. The requirements do not impose new legal duties on persons other than trustees.\n29. Trustees should ensure that information about the scheme that is relevant to the identification, assessment and management of risks and opportunities relating to climate change is shared between persons tasked with these responsibilities. There should be clear lines of communication between those working on climate- related risk and others within the scheme.\n30. Trustees should provide opportunities for their employees carrying out governance activities to undertake training on climate risks and opportunities. Where skills gaps are identified by the trustees, they may find it useful to encourage external advisers to do the same for their own employees.\n31. Trustees may find it helpful to do a skills audit in relation to:\n• The trustees’ expertise on climate change;\n• The expertise of others undertaking governance activities; and\n• The expertise of those advising or assisting in respect of governance activities.\n32. Having a clearer picture of the skills and gaps that exist across these three groups will help the trustees develop processes to keep their knowledge and understanding in relation to Governance, Strategy, Risk Management and Metrics and Targets up-to-date."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P8,COLUMNS(TCFD_data!$A$6:A9)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n13. Firms carrying out asset management alone would not typically be considered to be undertaking governance activities. Administrators are unlikely to be in scope unless they are undertaking activities related to the scheme to which climate- related risks and opportunities are relevant. With regard to those advising or assisting the trustees – legal advisers are specifically excluded from the requirement.\n14. The PCRIG Guidance provides some information on how trustees can factor climate-related risk management capabilities into the selection, review and monitoring of asset managers.\n17. Trustees should allocate time and resources for meeting their obligations on climate change governance and reporting. It is expected that for most schemes, trustees will require regular discussion of climate-related risk and opportunities at board level, as a substantive agenda item.\n20.... By undertaking governance activities, we mean making scheme-wide decisions. By advising or assisting with respect to governance activities, we mean advising or assisting the trustee with scheme-wide decisions. Those undertaking governance activities or advising or assisting with respect to these activities include:\n• employees of the scheme;\n• employees of the principal or controlling employer;\n• employees of the scheme funder or strategist (in the case of a master trust); and\n• external advisers who provide services to the trustee \n15. Trustees have ultimate responsibility for ensuring effective governance of climate-related risks and opportunities. The roles and responsibilities of the trustees and others making scheme-wide decisions pertaining to climate-related risk should be addressed at board, sub-committee and individual trustee levels....\n23. Trustees should clearly define the roles and responsibilities, in relation to climate- related risk, of the groups of people they consider to be involved in governing the scheme. This should not extend beyond the role these persons hold in relation to the specific scheme.\n24. Trustees should satisfy themselves that those undertaking governance activities, other than the trustee, and those advising or assisting in relation to those activities each have adequate climate-related risk expertise and resources, to the extent necessary for that person’s role. The governance processes put in place should enable trustees to engage with those governing the scheme or advising or assisting with governance, and check that they have adequately prioritised climate-related risk.\n25. When using external advisers to identify and/or assess climate-related risks and opportunities, trustees should consider and document the extent to which these responsibilities are included in any agreements, such as investment consultants’ strategic objectives and service agreements.\n26. Trustees must also ensure that the scheme’s governance process and structure provides them with adequate oversight of how those governing the scheme, on their behalf, are managing the scheme and adequately assessing and managing climate-related risks and opportunities.\n27. Trustees should ensure that persons to whom they have assigned climate-related responsibilities have clear directions in terms of how and when they inform trustees of their work. It is expected that trustees would need regular updates, the frequency of which will depend on the particular risks the scheme is exposed to and the results of other TCFD-related outputs, like scenario analysis. It is important that trustees understand the information provided to them and can critically challenge this information, where appropriate.\n28. Trustees cannot delegate responsibility for their obligations under the Climate Change Governance and Reporting Regulations Trustees have ultimate responsibility for how the scheme manages climate-related risks and opportunities. The requirements do not impose new legal duties on persons other than trustees.\n29. Trustees should ensure that information about the scheme that is relevant to the identification, assessment and management of risks and opportunities relating to climate change is shared between persons tasked with these responsibilities. There should be clear lines of communication between those working on climate- related risk and others within the scheme.\n30. Trustees should provide opportunities for their employees carrying out governance activities to undertake training on climate risks and opportunities. Where skills gaps are identified by the trustees, they may find it useful to encourage external advisers to do the same for their own employees.\n31. Trustees may find it helpful to do a skills audit in relation to:\n• The trustees’ expertise on climate change;\n• The expertise of others undertaking governance activities; and\n• The expertise of those advising or assisting in respect of governance activities.\n32. Having a clearer picture of the skills and gaps that exist across these three groups will help the trustees develop processes to keep their knowledge and understanding in relation to Governance, Strategy, Risk Management and Metrics and Targets up-to-date."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P9,COLUMNS(TCFD_data!$A$5:A9)),\"\")","v":"Governance"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P9,COLUMNS(TCFD!$A$6:A10)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P9,COLUMNS(TCFD_data!$A$6:A10)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P9,COLUMNS(TCFD_data!$A$6:A10)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P9,COLUMNS(TCFD_data!$A$6:A10)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P10,COLUMNS(TCFD_data!$A$5:A10)),\"\")","v":"Governance"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P10,COLUMNS(TCFD!$A$6:A11)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P10,COLUMNS(TCFD_data!$A$6:A11)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P10,COLUMNS(TCFD_data!$A$6:A11)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P10,COLUMNS(TCFD_data!$A$6:A11)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P11,COLUMNS(TCFD_data!$A$5:A11)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P11,COLUMNS(TCFD!$A$6:A12)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P11,COLUMNS(TCFD_data!$A$6:A12)),\"\")","v":"Part 2, 20. Trustees should undertake the Strategy activities, including scenario analysis, at the following levels – and report accordingly:\n•\tFor a single section DB scheme, or for a DC scheme with no member choices (just one arrangement, and no self-select funds): at the level of the whole scheme.\n•\tFor a scheme with more than one DB “section”17: at the level of each section. However, sections with similar characteristics in relation to assets, liabilities and funding may be grouped.\n•\tFor DC schemes: for each popular arrangement offered by the scheme. A popular arrangement is considered to be one in which £100m or more of the scheme’s assets are invested, or which accounts for 10% or more of the assets used to provide money purchase benefits (excluding assets which are solely attributable to Additional Voluntary Contributions).\nPart 2, 21. For schemes providing both DB and DC benefits, the two benefits should be considered separately for the purposes of the above – so for a scheme with two DB sections with dissimilar characteristics and one popular DC arrangement, the activities under Strategy should be carried out three times\nPart 2, 22. Where popular arrangements use life-styling or a number of target date funds for different age profiles, trustees may carry out the assessment in the round, but should identify risks and opportunities which affect particular cohorts more strongly.\nPart 2, 25. For self-select funds and default arrangements which do not meet the definition of a popular arrangement, trustees may also choose to undertake and report on the Strategy activities, including scenario analysis, calculate and report on Metrics, and set, measure performance against and report on Targets.\n\nThe Pensions Regulator - What to report\nWhen reporting on the steps you have taken, you must describe:\n\n- the short, medium and long term time periods you have identified for your scheme\n- the climate-related risks and opportunities that will affect your scheme’s investment strategy (and in the case of a DB scheme, your funding strategy) over the short, medium and long term\n- the impact of the risks and opportunities on your scheme’s investment strategy (and in the case of a DB scheme, your funding strategy)\n- details of the most recent scenarios you have used in your analysis\n- the potential impacts in those scenarios on assets and liabilities – and if gaps in data have stopped you from identifying potential impacts for all the assets, you must explain why\n- the resilience of your investment strategy (and in the case of a DB scheme, your funding strategy) in these scenarios\n- if you decided not to conduct a new scenario analysis outside the mandatory cycle, why that is the case\n\nYou should also describe:\n\n- the reasons for choosing the scenarios you have used\n- the key assumptions for the scenarios you have used and any limitations of the modelling\n- any issues with the data or its analysis which have limited your assessment\nYou may include information in your report on any other aspects of the assessment of your investment strategy (and in the case of a DB scheme, funding strategy) and scenario analysis that you consider would be helpful to disclose."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P11,COLUMNS(TCFD_data!$A$6:A12)),\"\")","v":"Part 2: Climate Change Governance Requirements – Overview\n20. Trustees should undertake the Strategy activities, including scenario analysis, at the following levels – and report accordingly:\nFor a single section DB scheme, or for a DC scheme with no member choices (just one arrangement, and no self-select funds): at the level of the whole scheme.\nFor a scheme with more than one DB “section”17: at the level of each section. However, sections with similar characteristics in relation to assets, liabilities and funding may be grouped.\nFor DC schemes: for each popular arrangement offered by the scheme. A popular arrangement is considered to be one in which £100m or more of the scheme’s assets are invested, or which accounts for 10% or more of the assets used to provide money purchase benefits (excluding assets which are solely attributable to Additional Voluntary Contributions).\n21. For schemes providing both DB and DC benefits, the two benefits should be considered separately for the purposes of the above – so for a scheme with two DB sections with dissimilar characteristics and one popular DC arrangement, the activities under Strategy should be carried out three times\n22. Where popular arrangements use life-styling or a number of target date funds for different age profiles, trustees may carry out the assessment in the round, but should identify risks and opportunities which affect particular cohorts more strongly.\n25. For self-select funds and default arrangements which do not meet the definition of a popular arrangement, trustees may also choose to undertake and report on the Strategy activities, including scenario analysis, calculate and report on Metrics, and set, measure performance against and report on Targets.\n\nPart 3: Climate change governance and production of a TCFD Report\n38. Trustees should think strategically about the climate-related risks and opportunities that will have an effect on the scheme. In doing so they must consider climate-related risks and opportunities in relation to their investment strategy and their funding strategy, where they have one. Part of this assessment will include scenario analysis. More detail about this is set out from paragraph 62 onward.\n39. ‘Investment strategy’ refers to factors such as the scheme’s strategic asset allocation, the selection of investment mandates and portfolio construction. It includes whether the scheme’s investments and mandates are active or passive, pooled or segregated, growth or matching, have long or short time horizons and are liquid or illiquid in nature.\n40. ‘Funding strategy’ refers to the strategy by which the trustees expect to have sufficient assets to meet the expected future payments due from the scheme. It includes consideration of:\nthe scheme’s assets and how the value(s) of the assets held are expected to develop in the future;\nthe scheme’s liabilities and the assumptions used to determine them;\nthe contributions that will be paid by the sponsoring employer to meet the scheme funding requirements of Part 3 of the Pensions Act 2004 (and the likelihood of those contributions being paid);\nthe strength of the covenant offered by the sponsoring employer and how the strength of the covenant is expected to develop over the expected lifetime of the scheme."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P11,COLUMNS(TCFD_data!$A$6:A12)),\"\")","v":"Part 2: Climate Change Governance Requirements – Overview\n20. Trustees should undertake the Strategy activities, including scenario analysis, at the following levels – and report accordingly:\nFor a single section DB scheme, or for a DC scheme with no member choices (just one arrangement, and no self-select funds): at the level of the whole scheme.\nFor a scheme with more than one DB “section”17: at the level of each section. However, sections with similar characteristics in relation to assets, liabilities and funding may be grouped.\nFor DC schemes: for each popular arrangement offered by the scheme. A popular arrangement is considered to be one in which £100m or more of the scheme’s assets are invested, or which accounts for 10% or more of the assets used to provide money purchase benefits (excluding assets which are solely attributable to Additional Voluntary Contributions).\n21. For schemes providing both DB and DC benefits, the two benefits should be considered separately for the purposes of the above – so for a scheme with two DB sections with dissimilar characteristics and one popular DC arrangement, the activities under Strategy should be carried out three times\n22. Where popular arrangements use life-styling or a number of target date funds for different age profiles, trustees may carry out the assessment in the round, but should identify risks and opportunities which affect particular cohorts more strongly.\n25. For self-select funds and default arrangements which do not meet the definition of a popular arrangement, trustees may also choose to undertake and report on the Strategy activities, including scenario analysis, calculate and report on Metrics, and set, measure performance against and report on Targets.\n\nPart 3: Climate change governance and production of a TCFD Report\n38. Trustees should think strategically about the climate-related risks and opportunities that will have an effect on the scheme. In doing so they must consider climate-related risks and opportunities in relation to their investment strategy and their funding strategy, where they have one. Part of this assessment will include scenario analysis. More detail about this is set out from paragraph 62 onward.\n39. ‘Investment strategy’ refers to factors such as the scheme’s strategic asset allocation, the selection of investment mandates and portfolio construction. It includes whether the scheme’s investments and mandates are active or passive, pooled or segregated, growth or matching, have long or short time horizons and are liquid or illiquid in nature.\n40. ‘Funding strategy’ refers to the strategy by which the trustees expect to have sufficient assets to meet the expected future payments due from the scheme. It includes consideration of:\nthe scheme’s assets and how the value(s) of the assets held are expected to develop in the future;\nthe scheme’s liabilities and the assumptions used to determine them;\nthe contributions that will be paid by the sponsoring employer to meet the scheme funding requirements of Part 3 of the Pensions Act 2004 (and the likelihood of those contributions being paid);\nthe strength of the covenant offered by the sponsoring employer and how the strength of the covenant is expected to develop over the expected lifetime of the scheme."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P12,COLUMNS(TCFD_data!$A$5:A12)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P12,COLUMNS(TCFD!$A$6:A13)),\"\")","v":"For a single section DB scheme, or for a DC scheme with no member choices (just one arrangement, and no self-select funds): at the level of the whole scheme."},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P12,COLUMNS(TCFD_data!$A$6:A13)),\"\")","v":"Part 2, 26. To meet the requirements imposed by the Climate Change Governance and Reporting Regulations 2021, trustees should have a good understanding of the climate-related risks and opportunities that are relevant to their scheme. Trustees should understand that as a systemic risk, climate change risk could include risks outside of the obvious sectors, including those which are both directly and indirectly affected.\nPart 2, 30. Trustees have a legal duty to consider matters which are financially material to their investment decision-making. Trustees must not only consider the kinds of financial risks which might affect investments (and in the case of DB schemes, their liabilities and sponsoring employers’ covenant), they should consider where climate change, and action to address climate change, might contribute positively to anticipated returns or to reduced risk.\nPart 2, 32. Climate-related risk and opportunity is one of the major categories of financial factors of which trustees need to take account. Trustees also need to take account of other risks affecting the pension scheme, in line with their fiduciary duty. As such, trustees are expected to take a proportionate approach to managing climate-related risks and opportunities.\nPart 3, 42. All asset types are within scope for the assessment of a scheme’s investment strategy, funding strategy (where it has one) and for scenario analysis. Trustees should not start from the assumption that climate change is irrelevant for some assets or sectors.\nPart 3, 47. Trustees must identify, and assess the impact of, what they consider to be the relevant climate-related risks and opportunities for each time horizon (short, medium and long term).\nPart 3, 49. As part of their assessment of the resilience of the funding strategy, trustees of DB schemes must consider the impact of climate-related risks and opportunities on the sponsoring employer’s covenant over the relevant short, medium and long-term time horizons. Trustees’ scenario analysis must also, as far as they are able, consider the resilience of the covenant in the relevant chosen scenarios."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P12,COLUMNS(TCFD_data!$A$6:A13)),\"\")","v":"Part 2: Climate Change Governance Requirements – Overview\n26. To meet the requirements imposed by the Climate Change Governance and Reporting Regulations 2021, trustees should have a good understanding of the climate-related risks and opportunities that are relevant to their scheme. Trustees should understand that as a systemic risk, climate change risk could include risks outside of the obvious sectors, including those which are both directly and indirectly affected.\n27. Trustees may find it helpful to split their analysis of risks into ‘physical risks’ and ‘transition risks’ as a way to understand the potential impact on the scheme’s investments:\nPhysical risks are those that pertain to the physical impacts that occur as the global average temperature rises. For example, the rise in sea levels could have impacts such as flooding and mass migration. Extreme weather events, such as flooding and fires, could become more frequent and severe, and these incidents could threaten physical assets and disrupt supply chains.\nTransition risks arise as we seek to realign our economic system towards low-carbon, climate-resilient solutions. Changes in industry regulation, consumer preferences and technology will take place and impact on current and future investments.\n28. Litigation risks may also result where businesses and investors fail to account for the physical or transition risks of climate change.\n29. Climate change risks are financial risks. The financial risks resulting from the effects of climate change have a number of distinctive elements:\nFar-reaching in breadth and magnitude: The financial risks from physical and transition risk factors are relevant to multiple lines of business, sectors and geographies. Their full impact may therefore be larger than for other types of risks, and the risks are potentially non-linear, correlated and irreversible.\nThe time horizons over which financial risks may be realised are uncertain. Past data is unlikely to be a good predictor of future risks.\nThere is a high degree of certainty that financial risks from some combination of physical and transition risk factors will occur.\nThe magnitude of future impact will, at least in part, be determined by the actions taken today. This includes actions by governments, firms, pension schemes and a range of other actors.\n30. Trustees have a legal duty to consider matters which are financially material to their investment decision-making. Trustees must not only consider the kinds of financial risks which might affect investments (and in the case of DB schemes, their liabilities and sponsoring employers’ covenant), they should consider where climate change, and action to address climate change, might contribute positively to anticipated returns or to reduced risk.\n31. Climate change related opportunities may include access to new markets and new technologies related to the transition to a low-carbon economy. Examples of climate-related risks and opportunities and their potential financial impacts are comprehensively set out in the TCFD’s Final Recommendations.\n32. Climate-related risk and opportunity is one of the major categories of financial factors of which trustees need to take account. Trustees also need to take account of other risks affecting the pension scheme, in line with their fiduciary duty. As such, trustees are expected to take a proportionate approach to managing climate-related risks and opportunities. The time spent by trustees on considering climate-related risks and opportunities, should not come at the expense of considering other major risks, including financially material social and governance factors.\n\nPart 3: Climate change governance and production of a TCFD Report\n41. Consideration of the resilience of the funding strategy to the effects of climate change includes consideration of the sponsoring employer’s covenant as well as covering tolerance to changes in assumptions. This includes undertaking scenario analysis.\n42. All asset types are within scope for the assessment of a scheme’s investment strategy, funding strategy (where it has one) and for scenario analysis. Trustees should not start from the assumption that climate change is irrelevant for some assets or sectors. For example, climate-related risks could affect the value of assets such as corporate and sovereign debt. Climate change may also affect the strength of the sponsoring employer’s covenant.\n47. Trustees must identify, and assess the impact of, what they consider to be the relevant climate-related risks and opportunities for each time horizon (short, medium and long term). See Part 2, paragraphs 26 to 32 above for guidance on types of climate-related risks and opportunities that may be relevant to the scheme. Examples of climate-related risks and opportunities and their potential financial impacts are also comprehensively set out in the TCFD’s Final Recommendations\n48.The covenant is a significant source of support for most DB schemes. Sponsoring employers’ businesses may be affected by climate change including (but not limited to) physical risks (e.g. to their supply chains) and/or transition risks, which may be particularly impactful for sponsoring employers in, or dependent upon, high carbon sectors.\n49. As part of their assessment of the resilience of the funding strategy, trustees of DB schemes must consider the impact of climate-related risks and opportunities on the sponsoring employer’s covenant over the relevant short, medium and long-term time horizons. Trustees’ scenario analysis must also, as far as they are able, consider the resilience of the covenant in the relevant chosen scenarios.\n50. Trustees seeking information about the impact of climate change on their sponsoring employer may wish to consider:\nEngaging with the sponsoring employer to discuss its assessment of the climate-related risks, and opportunities, to which it is exposed. The information above on “Risks and Opportunities” (see Part 2, paragraphs 26 to 32) may help frame this discussion.\nAny climate-related disclosures, such as those made in line with the TCFD’s recommendations, by the sponsoring employer.\n51. Where trustees of a DB scheme have identified climate-related concerns with the sponsoring employer and the potential strength of the covenant, we would encourage them to consult with, and where necessary challenge, the sponsor, where they deem this appropriate. Trustees may wish to take action such as:\nconsidering whether their investment strategy and funding strategy are sufficiently prudent, in light of non-mitigated climate risks; considering whether their long-term funding objective is appropriate or needs to change;\nincorporating climate-related triggers into the scheme’s contingency planning framework.\n52. However, trustees are not compelled to take action. Where they cannot form a robust assessment of the impact of climate change on the covenant, for example because of a lack of information or uncertainty about the impact of climate change on the sponsoring employer’s business model, they should keep the assessment under review and consider elevating covenant risks within their risk management priorities.\n53. Discussions about the impact of climate change on the covenant will often involve confidential information about the sponsoring employer. This is equally true for other information shared as part of the covenant review process and wider discussions. Its confidential nature should not therefore prevent it from being shared with trustees and their advisers.\n54. When making their own TCFD disclosures, trustees should take account of the confidential nature of information shared about the covenant. However, trustees and sponsoring employers should not assume that this information is always confidential business information that would harm the sponsoring employer if disclosed. For example, trustees may be able to disclose higher level information and/or information about the process they have followed. Trustees may wish to take legal advice regarding confidentiality."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P12,COLUMNS(TCFD_data!$A$6:A13)),\"\")","v":"Part 2: Climate Change Governance Requirements – Overview\n26. To meet the requirements imposed by the Climate Change Governance and Reporting Regulations 2021, trustees should have a good understanding of the climate-related risks and opportunities that are relevant to their scheme. Trustees should understand that as a systemic risk, climate change risk could include risks outside of the obvious sectors, including those which are both directly and indirectly affected.\n27. Trustees may find it helpful to split their analysis of risks into ‘physical risks’ and ‘transition risks’ as a way to understand the potential impact on the scheme’s investments:\nPhysical risks are those that pertain to the physical impacts that occur as the global average temperature rises. For example, the rise in sea levels could have impacts such as flooding and mass migration. Extreme weather events, such as flooding and fires, could become more frequent and severe, and these incidents could threaten physical assets and disrupt supply chains.\nTransition risks arise as we seek to realign our economic system towards low-carbon, climate-resilient solutions. Changes in industry regulation, consumer preferences and technology will take place and impact on current and future investments.\n28. Litigation risks may also result where businesses and investors fail to account for the physical or transition risks of climate change.\n29. Climate change risks are financial risks. The financial risks resulting from the effects of climate change have a number of distinctive elements:\nFar-reaching in breadth and magnitude: The financial risks from physical and transition risk factors are relevant to multiple lines of business, sectors and geographies. Their full impact may therefore be larger than for other types of risks, and the risks are potentially non-linear, correlated and irreversible.\nThe time horizons over which financial risks may be realised are uncertain. Past data is unlikely to be a good predictor of future risks.\nThere is a high degree of certainty that financial risks from some combination of physical and transition risk factors will occur.\nThe magnitude of future impact will, at least in part, be determined by the actions taken today. This includes actions by governments, firms, pension schemes and a range of other actors.\n30. Trustees have a legal duty to consider matters which are financially material to their investment decision-making. Trustees must not only consider the kinds of financial risks which might affect investments (and in the case of DB schemes, their liabilities and sponsoring employers’ covenant), they should consider where climate change, and action to address climate change, might contribute positively to anticipated returns or to reduced risk.\n31. Climate change related opportunities may include access to new markets and new technologies related to the transition to a low-carbon economy. Examples of climate-related risks and opportunities and their potential financial impacts are comprehensively set out in the TCFD’s Final Recommendations.\n32. Climate-related risk and opportunity is one of the major categories of financial factors of which trustees need to take account. Trustees also need to take account of other risks affecting the pension scheme, in line with their fiduciary duty. As such, trustees are expected to take a proportionate approach to managing climate-related risks and opportunities. The time spent by trustees on considering climate-related risks and opportunities, should not come at the expense of considering other major risks, including financially material social and governance factors.\n\nPart 3: Climate change governance and production of a TCFD Report\n41. Consideration of the resilience of the funding strategy to the effects of climate change includes consideration of the sponsoring employer’s covenant as well as covering tolerance to changes in assumptions. This includes undertaking scenario analysis.\n42. All asset types are within scope for the assessment of a scheme’s investment strategy, funding strategy (where it has one) and for scenario analysis. Trustees should not start from the assumption that climate change is irrelevant for some assets or sectors. For example, climate-related risks could affect the value of assets such as corporate and sovereign debt. Climate change may also affect the strength of the sponsoring employer’s covenant.\n47. Trustees must identify, and assess the impact of, what they consider to be the relevant climate-related risks and opportunities for each time horizon (short, medium and long term). See Part 2, paragraphs 26 to 32 above for guidance on types of climate-related risks and opportunities that may be relevant to the scheme. Examples of climate-related risks and opportunities and their potential financial impacts are also comprehensively set out in the TCFD’s Final Recommendations\n48.The covenant is a significant source of support for most DB schemes. Sponsoring employers’ businesses may be affected by climate change including (but not limited to) physical risks (e.g. to their supply chains) and/or transition risks, which may be particularly impactful for sponsoring employers in, or dependent upon, high carbon sectors.\n49. As part of their assessment of the resilience of the funding strategy, trustees of DB schemes must consider the impact of climate-related risks and opportunities on the sponsoring employer’s covenant over the relevant short, medium and long-term time horizons. Trustees’ scenario analysis must also, as far as they are able, consider the resilience of the covenant in the relevant chosen scenarios.\n50. Trustees seeking information about the impact of climate change on their sponsoring employer may wish to consider:\nEngaging with the sponsoring employer to discuss its assessment of the climate-related risks, and opportunities, to which it is exposed. The information above on “Risks and Opportunities” (see Part 2, paragraphs 26 to 32) may help frame this discussion.\nAny climate-related disclosures, such as those made in line with the TCFD’s recommendations, by the sponsoring employer.\n51. Where trustees of a DB scheme have identified climate-related concerns with the sponsoring employer and the potential strength of the covenant, we would encourage them to consult with, and where necessary challenge, the sponsor, where they deem this appropriate. Trustees may wish to take action such as:\nconsidering whether their investment strategy and funding strategy are sufficiently prudent, in light of non-mitigated climate risks; considering whether their long-term funding objective is appropriate or needs to change;\nincorporating climate-related triggers into the scheme’s contingency planning framework.\n52. However, trustees are not compelled to take action. Where they cannot form a robust assessment of the impact of climate change on the covenant, for example because of a lack of information or uncertainty about the impact of climate change on the sponsoring employer’s business model, they should keep the assessment under review and consider elevating covenant risks within their risk management priorities.\n53. Discussions about the impact of climate change on the covenant will often involve confidential information about the sponsoring employer. This is equally true for other information shared as part of the covenant review process and wider discussions. Its confidential nature should not therefore prevent it from being shared with trustees and their advisers.\n54. When making their own TCFD disclosures, trustees should take account of the confidential nature of information shared about the covenant. However, trustees and sponsoring employers should not assume that this information is always confidential business information that would harm the sponsoring employer if disclosed. For example, trustees may be able to disclose higher level information and/or information about the process they have followed. Trustees may wish to take legal advice regarding confidentiality."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P13,COLUMNS(TCFD_data!$A$5:A13)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P13,COLUMNS(TCFD!$A$6:A14)),\"\")","v":"For a scheme with more than one DB “section”17: at the level of each section. However, sections with similar characteristics in relation to assets, liabilities and funding may be grouped."},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P13,COLUMNS(TCFD_data!$A$6:A14)),\"\")","v":"Part 3, 43. Trustees must decide the short, medium and long-term time horizons that are relevant to their scheme. Trustees must state in their TCFD report the time horizons they have chosen.\nPart 3, 46. Trustees are not required to disclose in their TCFD report why they have chosen certain time horizons. However, they may decide to do so."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P13,COLUMNS(TCFD_data!$A$6:A14)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n43. Trustees must decide the short, medium and long-term time horizons that are relevant to their scheme. Trustees must state in their TCFD report the time horizons they have chosen.\n44. It is up to trustees how they determine their time horizons. However, in deciding what the relevant time horizons are, trustees must take into account the liabilities of the scheme and its obligations to pay benefits. Trustees should also take account of the following:\nIn a DB scheme or a DB section of a scheme: the likely time horizon over which current members’ benefits will be paid. This may be the longest time horizon they will need to consider.\nIn a DC scheme or a DC section of a scheme: the likely time horizon over which current members’ monies will be invested to and through retirement. This may be the longest time horizon they will need to consider.\n45. Trustees may also consider other factors such as the scheme’s cash flow, investment strategy and, where they have one, funding strategy.\n46. Trustees are not required to disclose in their TCFD report why they have chosen certain time horizons. However, they may decide to do so."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P13,COLUMNS(TCFD_data!$A$6:A14)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n43. Trustees must decide the short, medium and long-term time horizons that are relevant to their scheme. Trustees must state in their TCFD report the time horizons they have chosen.\n44. It is up to trustees how they determine their time horizons. However, in deciding what the relevant time horizons are, trustees must take into account the liabilities of the scheme and its obligations to pay benefits. Trustees should also take account of the following:\nIn a DB scheme or a DB section of a scheme: the likely time horizon over which current members’ benefits will be paid. This may be the longest time horizon they will need to consider.\nIn a DC scheme or a DC section of a scheme: the likely time horizon over which current members’ monies will be invested to and through retirement. This may be the longest time horizon they will need to consider.\n45. Trustees may also consider other factors such as the scheme’s cash flow, investment strategy and, where they have one, funding strategy.\n46. Trustees are not required to disclose in their TCFD report why they have chosen certain time horizons. However, they may decide to do so."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P14,COLUMNS(TCFD_data!$A$5:A14)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P14,COLUMNS(TCFD!$A$6:A15)),\"\")","v":"For DC schemes: for each popular arrangement offered by the scheme. A popular arrangement is considered to be one in which £100m or more of the scheme’s assets are invested, or which accounts for 10% or more of the assets used to provide money purchase benefits (excluding assets which are solely attributable to Additional Voluntary Contributions)."},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P14,COLUMNS(TCFD_data!$A$6:A15)),\"\")","v":"Part 3, 55. Trustees must, on an ongoing basis, assess the impact of the climate-related risks and opportunities they have identified on the scheme’s investment strategy, and the funding strategy, where the scheme has one.\nPart 3, 57. Trustees should consider climate-related risks and opportunities in the context of their strategic asset allocation, and how climate change may affect the different asset classes the pension scheme is invested in over time. They should also take account of the anticipated changes in asset allocation over time when assessing the impact on their investment and funding strategy.\nPart 3, 58. Trustees should consider the asset manager mandates they have set or intend to set for each asset class. Trustees may wish to align the investment mandates they implement with the climate-related risks and opportunities they have identified as relevant to their scheme.\nPart 3, 59. Trustees investing in pooled funds should consider how the managers take climate change into account in those funds, including in relation to stewardship and engagement."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P14,COLUMNS(TCFD_data!$A$6:A15)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n55. Trustees must, on an ongoing basis, assess the impact of the climate-related risks and opportunities they have identified on the scheme’s investment strategy, and the funding strategy, where the scheme has one.\n56. Climate change may affect a scheme’s assets, including by impairment or enhancement of the income or capital growth expected to be generated by the individual investments held. DB schemes’ liabilities may also be affected by impacts on inflation, interest rates and demographic factors, particularly longevity. Climate change may also impact the sponsoring employer’s covenant.\n57. Trustees should consider climate-related risks and opportunities in the context of their strategic asset allocation, and how climate change may affect the different asset classes the pension scheme is invested in over time. They should also take account of the anticipated changes in asset allocation over time when assessing the impact on their investment and funding strategy.\n58. Trustees should consider the asset manager mandates they have set or intend to set for each asset class. Trustees may wish to align the investment mandates they implement with the climate-related risks and opportunities they have identified as relevant to their scheme.\n59. Trustees investing in pooled funds should consider how the managers take climate change into account in those funds, including in relation to stewardship and engagement.\n60. It is up to trustees how they undertake the assessment of the impact on the investment and funding strategies. However, trustees may find it helpful to “grade” or organise the identified risks and opportunities across the short, medium and long-term time horizons they set. Factors that could be considered include likelihood, timeline, severity of impact etc.\n61. In line with the TCFD’s Supplemental Guidance for Asset Owners, trustees may wish to undertake, either directly or through their agents, engagement activity with investee companies to encourage better disclosure and practices related to climate-related risks. This may help improve data availability and trustees’ ability to assess such risks."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P14,COLUMNS(TCFD_data!$A$6:A15)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n55. Trustees must, on an ongoing basis, assess the impact of the climate-related risks and opportunities they have identified on the scheme’s investment strategy, and the funding strategy, where the scheme has one.\n56. Climate change may affect a scheme’s assets, including by impairment or enhancement of the income or capital growth expected to be generated by the individual investments held. DB schemes’ liabilities may also be affected by impacts on inflation, interest rates and demographic factors, particularly longevity. Climate change may also impact the sponsoring employer’s covenant.\n57. Trustees should consider climate-related risks and opportunities in the context of their strategic asset allocation, and how climate change may affect the different asset classes the pension scheme is invested in over time. They should also take account of the anticipated changes in asset allocation over time when assessing the impact on their investment and funding strategy.\n58. Trustees should consider the asset manager mandates they have set or intend to set for each asset class. Trustees may wish to align the investment mandates they implement with the climate-related risks and opportunities they have identified as relevant to their scheme.\n59. Trustees investing in pooled funds should consider how the managers take climate change into account in those funds, including in relation to stewardship and engagement.\n60. It is up to trustees how they undertake the assessment of the impact on the investment and funding strategies. However, trustees may find it helpful to “grade” or organise the identified risks and opportunities across the short, medium and long-term time horizons they set. Factors that could be considered include likelihood, timeline, severity of impact etc.\n61. In line with the TCFD’s Supplemental Guidance for Asset Owners, trustees may wish to undertake, either directly or through their agents, engagement activity with investee companies to encourage better disclosure and practices related to climate-related risks. This may help improve data availability and trustees’ ability to assess such risks."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P15,COLUMNS(TCFD_data!$A$5:A15)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P15,COLUMNS(TCFD!$A$6:A16)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P15,COLUMNS(TCFD_data!$A$6:A16)),\"\")","v":"Part 3, 73. Trustees must, as far as they are able, conduct scenario analysis in at least two scenarios where there is an increase in the global average temperature and in one of those scenarios the global average temperature increase selected by the trustees must be within the range of 1.5oC above pre-industrial levels, to and including 2oC above pre-industrial levels. The temperature used in the scenario should be the “eventual” temperature increase within the chosen timeframe, on the assumption that the temperature would stabilise at this level and not continue increasing.\n75. The Network for Greening the Financial System sets out representative scenarios in the above ranges which trustees may wish to reflect in their own scenario analysis.\n76. A list of reference scenarios can also be found at Annex 2 of the Climate Financial Risk Forum Guide to Scenario Analysis.\n77. Trustees should choose scenarios that reflect their reasoned assessment of plausible pathways and should not focus on scenarios that rely on progress, or otherwise, that they consider unlikely to happen. Trustees may wish to assess the impact of each scenario over the short, medium and long term horizons identified under their Strategy activities.\n80. When selecting scenarios, trustees should seek to avoid selecting those which, although related to different eventual temperature increases, present similar trajectories over the relevant time horizons. For example, trustees of a scheme with a time horizon of 10 years should avoid using two scenarios that both assume ‘business as usual’ for the next decade before diverging."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P15,COLUMNS(TCFD_data!$A$6:A16)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n73. Trustees must, as far as they are able, conduct scenario analysis in at least two scenarios where there is an increase in the global average temperature and in one of those scenarios the global average temperature increase selected by the trustees must be within the range of 1.5oC above pre-industrial levels, to and including 2oC above pre-industrial levels. The temperature used in the scenario should be the “eventual” temperature increase within the chosen timeframe, on the assumption that the temperature would stabilise at this level and not continue increasing.\n74. In selecting the scenarios they will use, trustees should consider not only the projected potential global average temperature rise, but also the nature of the transition to that temperature rise. For example, it is possible to have many different scenarios representing an eventual global average temperature rise of 2°C above pre-industrial levels because of differences in the assumptions made about the type of transition. Trustees may therefore want to consider a range of scenarios like the following:\nA measured, orderly transition takes place with climate policies being introduced early and becoming gradually more stringent. Ambitions under the Paris Agreement and commitments such as the UK’s commitment to achieve net zero by 2050 are met in an orderly manner. This is likely to mean lower transition risks and less severe physical risks. (Such a scenario could be used for the required scenario of a temperature increase within the range of 1.5oC above pre-industrial levels, to and including 2oC above pre-industrial levels).\nA sudden, disorderly transition takes place with climate policies and wider action on climate change not happening until late (e.g. introduced around 2030). Although climate goals are met, transition risks are also more likely to materialise, given the need for sharper emissions reductions, alongside increased physical risks. (Such a scenario could be used for the required scenario of a temperature increase within the range of 1.5oC above pre- industrial levels, to and including 2oC above pre-industrial levels).\nA “hot house world” which assumes only currently implemented policies are preserved, current commitments are not met and emissions continue to rise. This would mean climate goals are missed and physical risks are high with accompanying severe social and economic disruption.\n75. The Network for Greening the Financial System sets out representative scenarios in the above ranges which trustees may wish to reflect in their own scenario analysis.\n76. A list of reference scenarios can also be found at Annex 2 of the Climate Financial Risk Forum Guide to Scenario Analysis.\n77. Trustees should choose scenarios that reflect their reasoned assessment of plausible pathways and should not focus on scenarios that rely on progress, or otherwise, that they consider unlikely to happen. Trustees may wish to assess the impact of each scenario over the short, medium and long term horizons identified under their Strategy activities.\n80. When selecting scenarios, trustees should seek to avoid selecting those which, although related to different eventual temperature increases, present similar trajectories over the relevant time horizons. For example, trustees of a scheme with a time horizon of 10 years should avoid using two scenarios that both assume ‘business as usual’ for the next decade before diverging."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P15,COLUMNS(TCFD_data!$A$6:A16)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n73. Trustees must, as far as they are able, conduct scenario analysis in at least two scenarios where there is an increase in the global average temperature and in one of those scenarios the global average temperature increase selected by the trustees must be within the range of 1.5oC above pre-industrial levels, to and including 2oC above pre-industrial levels. The temperature used in the scenario should be the “eventual” temperature increase within the chosen timeframe, on the assumption that the temperature would stabilise at this level and not continue increasing.\n74. In selecting the scenarios they will use, trustees should consider not only the projected potential global average temperature rise, but also the nature of the transition to that temperature rise. For example, it is possible to have many different scenarios representing an eventual global average temperature rise of 2°C above pre-industrial levels because of differences in the assumptions made about the type of transition. Trustees may therefore want to consider a range of scenarios like the following:\nA measured, orderly transition takes place with climate policies being introduced early and becoming gradually more stringent. Ambitions under the Paris Agreement and commitments such as the UK’s commitment to achieve net zero by 2050 are met in an orderly manner. This is likely to mean lower transition risks and less severe physical risks. (Such a scenario could be used for the required scenario of a temperature increase within the range of 1.5oC above pre-industrial levels, to and including 2oC above pre-industrial levels).\nA sudden, disorderly transition takes place with climate policies and wider action on climate change not happening until late (e.g. introduced around 2030). Although climate goals are met, transition risks are also more likely to materialise, given the need for sharper emissions reductions, alongside increased physical risks. (Such a scenario could be used for the required scenario of a temperature increase within the range of 1.5oC above pre- industrial levels, to and including 2oC above pre-industrial levels).\nA “hot house world” which assumes only currently implemented policies are preserved, current commitments are not met and emissions continue to rise. This would mean climate goals are missed and physical risks are high with accompanying severe social and economic disruption.\n75. The Network for Greening the Financial System sets out representative scenarios in the above ranges which trustees may wish to reflect in their own scenario analysis.\n76. A list of reference scenarios can also be found at Annex 2 of the Climate Financial Risk Forum Guide to Scenario Analysis.\n77. Trustees should choose scenarios that reflect their reasoned assessment of plausible pathways and should not focus on scenarios that rely on progress, or otherwise, that they consider unlikely to happen. Trustees may wish to assess the impact of each scenario over the short, medium and long term horizons identified under their Strategy activities.\n80. When selecting scenarios, trustees should seek to avoid selecting those which, although related to different eventual temperature increases, present similar trajectories over the relevant time horizons. For example, trustees of a scheme with a time horizon of 10 years should avoid using two scenarios that both assume ‘business as usual’ for the next decade before diverging."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P16,COLUMNS(TCFD_data!$A$5:A16)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P16,COLUMNS(TCFD!$A$6:A17)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P16,COLUMNS(TCFD_data!$A$6:A17)),\"\")","v":"Part 2, 22. Where popular arrangements use life-styling or a number of target date funds for different age profiles, trustees may carry out the assessment in the round, but should identify risks and opportunities which affect particular cohorts more strongly."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P16,COLUMNS(TCFD_data!$A$6:A17)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n64. The purpose of scenario analysis is to better understand the risks and opportunities posed by climate change to the scheme and to inform trustees’ strategy and investment decisions accordingly. A scenario describes a path of development leading to a particular outcome. Scenarios are not intended to represent a full description of the future but rather to highlight central elements of a possible future and to draw attention to the key factors that will drive future developments. They are hypothetical constructs, not forecasts, predictions or sensitivity analyses.\n65. Scenario analysis may be qualitative and/or quantitative. Trustees with no or limited experience of scenario analysis may find it easiest to start with qualitative analysis. Qualitative scenario analysis uses narratives to explore the implication of different possible climate impacts. At its most basic, trustees could start from the question “what if…?” and introduce potential climate-related risks, for example “what if policymakers introduced a high carbon price?”.\n66. Quantitative scenario analysis can produce more developed and rigorous outputs. Trustees of all schemes in scope should progress towards developing the sophistication of their scenario analysis and to using quantitative analysis, especially where they believe that climate change could pose significant risks to their scheme.\n67. Trustees may wish to overlay their quantitative analysis with a qualitative narrative, for example by providing some wider context and explaining the impact of their findings. In line with the TCFD’s Supplemental Guidance for Asset Owners, trustees may wish to provide a discussion of how climate-related scenarios are used, such as to inform investments in specific assets. This can help with their own, and others’, understanding.\n68. Trustees may wish to use the services of a third-party provider to do scenario analysis. A third-party provider may be able to help trustees apply an “off the shelf” scenario or to develop a bespoke one.\n69. However, whether or not they use a third-party provider, trustees should ensure that they have an understanding of the scenarios that are used. This includes the underlying assumptions which make up the scenarios (for example, scenarios will be based on assumptions about variables such as the use of carbon capture and storage technologies, the timing of emissions reduction and the scope of policy interventions). If trustees do not understand these, it will be difficult for them to interpret and act on the outputs of the scenario appropriately.\n70. The TCFD Technical Supplement on the use of Scenario Analysis in disclosure of climate-related risks and opportunities29 sets out more details on common assumptions in scenario analysis.\n71. Trustees should also consider whether they could gain more insight from undertaking a simpler form of scenario analysis in-house than out-sourcing it to a third-party. Trustees should keep in mind the purpose of scenario analysis. (see para 64 above). They should not assume that this will be best achieved by using the most complex, sophisticated and/or expensive tools available.\n"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P16,COLUMNS(TCFD_data!$A$6:A17)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n64. The purpose of scenario analysis is to better understand the risks and opportunities posed by climate change to the scheme and to inform trustees’ strategy and investment decisions accordingly. A scenario describes a path of development leading to a particular outcome. Scenarios are not intended to represent a full description of the future but rather to highlight central elements of a possible future and to draw attention to the key factors that will drive future developments. They are hypothetical constructs, not forecasts, predictions or sensitivity analyses.\n65. Scenario analysis may be qualitative and/or quantitative. Trustees with no or limited experience of scenario analysis may find it easiest to start with qualitative analysis. Qualitative scenario analysis uses narratives to explore the implication of different possible climate impacts. At its most basic, trustees could start from the question “what if…?” and introduce potential climate-related risks, for example “what if policymakers introduced a high carbon price?”.\n66. Quantitative scenario analysis can produce more developed and rigorous outputs. Trustees of all schemes in scope should progress towards developing the sophistication of their scenario analysis and to using quantitative analysis, especially where they believe that climate change could pose significant risks to their scheme.\n67. Trustees may wish to overlay their quantitative analysis with a qualitative narrative, for example by providing some wider context and explaining the impact of their findings. In line with the TCFD’s Supplemental Guidance for Asset Owners, trustees may wish to provide a discussion of how climate-related scenarios are used, such as to inform investments in specific assets. This can help with their own, and others’, understanding.\n68. Trustees may wish to use the services of a third-party provider to do scenario analysis. A third-party provider may be able to help trustees apply an “off the shelf” scenario or to develop a bespoke one.\n69. However, whether or not they use a third-party provider, trustees should ensure that they have an understanding of the scenarios that are used. This includes the underlying assumptions which make up the scenarios (for example, scenarios will be based on assumptions about variables such as the use of carbon capture and storage technologies, the timing of emissions reduction and the scope of policy interventions). If trustees do not understand these, it will be difficult for them to interpret and act on the outputs of the scenario appropriately.\n70. The TCFD Technical Supplement on the use of Scenario Analysis in disclosure of climate-related risks and opportunities29 sets out more details on common assumptions in scenario analysis.\n71. Trustees should also consider whether they could gain more insight from undertaking a simpler form of scenario analysis in-house than out-sourcing it to a third-party. Trustees should keep in mind the purpose of scenario analysis. (see para 64 above). They should not assume that this will be best achieved by using the most complex, sophisticated and/or expensive tools available.\n"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P17,COLUMNS(TCFD_data!$A$5:A17)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P17,COLUMNS(TCFD!$A$6:A18)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P17,COLUMNS(TCFD_data!$A$6:A18)),\"\")","v":"Part 3, 62. Scenario analysis requirements must be met by trustees “as far as they are able”.\nPart 3, 82. Trustees must, as far as they are able, assess the potential impact on the scheme’s liabilities of the effects of the global average increase in temperature, and also of any steps which might be taken because of the temperature increase – by governments or otherwise – in their chosen scenarios. This may include considering the impact on:\nFinancial assumptions based on market yields / assumed market values that may be mispriced if they do not take account of climate change.\nInvestment return assumptions based on models that extrapolate past trends and so implicitly ignore the possible future impact of climate change.\nMortality rates, which may be impacted by environmental factors such as air pollution, changes in temperatures and extreme weather events and economic factors such as financial well-being and access to healthcare.\nPart 3, 83. This is a developing area of work and trustees and their advisers may not always be able to reach robust conclusions on which they are able to act. However, trustees should still seek to understand the potential impact of the effects of climate change on their liabilities."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P17,COLUMNS(TCFD_data!$A$6:A18)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n62. Scenario analysis requirements must be met by trustees “as far as they are able”. More information about this is set out at Part 2, paragraphs 1 to 14.\n63. This may mean that initially, for some schemes, not all asset classes can be included in the scenario analysis or that some assets will be assessed by a broader qualitative approach. Particular challenges relate to those asset classes mentioned in paragraph 2 of Part 2 above. It may be that in the case of relevant contracts of insurance, especially those which are not “collateralised”, reference to the appropriate insurer’s TCFD disclosures can be made.\n72. Trustees may find it easiest to do a “top-down” analysis of the scheme-level risks to their scheme’s aggregated portfolio. This may be easier than starting from information from asset managers about individual asset classes. It is also likely to be difficult for trustees to aggregate scenario analysis that has been done on different asset classes or by different managers for reasons such as different underlying assumptions.\n78. As with the Strategy activities, trustees should take account of anticipated changes in asset allocation over time when carrying out scenario analysis. For example, in the case of a recently closed DB scheme, the trustees should not assume either that the asset allocation will be the same in 30 years as it is now, or the effect of a climate scenario on an assumed “snapshot” asset allocation at a distant point in the future. Rather, they should seek, where possible, to consider the impact of the temperature scenario on the assets as the allocation changes over time.\n82. Trustees must, as far as they are able, assess the potential impact on the scheme’s liabilities of the effects of the global average increase in temperature, and also of any steps which might be taken because of the temperature increase – by governments or otherwise – in their chosen scenarios. This may include considering the impact on:\n• Financial assumptions based on market yields / assumed market values that may be mispriced if they do not take account of climate change.\n• Investment return assumptions based on models that extrapolate past trends and so implicitly ignore the possible future impact of climate change.\n• Mortality rates, which may be impacted by environmental factors such as air pollution, changes in temperatures and extreme weather events and economic factors such as financial well-being and access to healthcare.\n83. This is a developing area of work and trustees and their advisers may not always be able to reach robust conclusions on which they are able to act. However, trustees should still seek to understand the potential impact of the effects of climate change on their liabilities."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P17,COLUMNS(TCFD_data!$A$6:A18)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n62. Scenario analysis requirements must be met by trustees “as far as they are able”. More information about this is set out at Part 2, paragraphs 1 to 14.\n63. This may mean that initially, for some schemes, not all asset classes can be included in the scenario analysis or that some assets will be assessed by a broader qualitative approach. Particular challenges relate to those asset classes mentioned in paragraph 2 of Part 2 above. It may be that in the case of relevant contracts of insurance, especially those which are not “collateralised”, reference to the appropriate insurer’s TCFD disclosures can be made.\n72. Trustees may find it easiest to do a “top-down” analysis of the scheme-level risks to their scheme’s aggregated portfolio. This may be easier than starting from information from asset managers about individual asset classes. It is also likely to be difficult for trustees to aggregate scenario analysis that has been done on different asset classes or by different managers for reasons such as different underlying assumptions.\n78. As with the Strategy activities, trustees should take account of anticipated changes in asset allocation over time when carrying out scenario analysis. For example, in the case of a recently closed DB scheme, the trustees should not assume either that the asset allocation will be the same in 30 years as it is now, or the effect of a climate scenario on an assumed “snapshot” asset allocation at a distant point in the future. Rather, they should seek, where possible, to consider the impact of the temperature scenario on the assets as the allocation changes over time.\n82. Trustees must, as far as they are able, assess the potential impact on the scheme’s liabilities of the effects of the global average increase in temperature, and also of any steps which might be taken because of the temperature increase – by governments or otherwise – in their chosen scenarios. This may include considering the impact on:\n• Financial assumptions based on market yields / assumed market values that may be mispriced if they do not take account of climate change.\n• Investment return assumptions based on models that extrapolate past trends and so implicitly ignore the possible future impact of climate change.\n• Mortality rates, which may be impacted by environmental factors such as air pollution, changes in temperatures and extreme weather events and economic factors such as financial well-being and access to healthcare.\n83. This is a developing area of work and trustees and their advisers may not always be able to reach robust conclusions on which they are able to act. However, trustees should still seek to understand the potential impact of the effects of climate change on their liabilities."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P18,COLUMNS(TCFD_data!$A$5:A18)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P18,COLUMNS(TCFD!$A$6:A19)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P18,COLUMNS(TCFD_data!$A$6:A19)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P18,COLUMNS(TCFD_data!$A$6:A19)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n79. Physical risks are relevant in all scenarios that assume any global temperature increase. Trustees should therefore test the resilience of their investment strategy and, if they have one, their funding strategy against both transition and physical risks."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P18,COLUMNS(TCFD_data!$A$6:A19)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n79. Physical risks are relevant in all scenarios that assume any global temperature increase. Trustees should therefore test the resilience of their investment strategy and, if they have one, their funding strategy against both transition and physical risks."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P19,COLUMNS(TCFD_data!$A$5:A19)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P19,COLUMNS(TCFD!$A$6:A20)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P19,COLUMNS(TCFD_data!$A$6:A20)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P19,COLUMNS(TCFD_data!$A$6:A20)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n81. Assessing the resilience of the funding strategy includes consideration of the sponsoring employer’s covenant. The covenant is an important source of support for many DB schemes. Trustees should use scenario analysis to better understand the potential impact on the covenant of the effects of climate change. Trustees may initially find it easiest to start with qualitative scenario analysis for the covenant. Trustees may wish to address questions such as:\n• What are the greatest risks posed to the sponsoring employer in our chosen scenarios / what if X happens?\n• What could the sponsoring employer do to address such a risk? Is the sponsoring employer taking action to avoid and/or address such a risk?"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P19,COLUMNS(TCFD_data!$A$6:A20)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n81. Assessing the resilience of the funding strategy includes consideration of the sponsoring employer’s covenant. The covenant is an important source of support for many DB schemes. Trustees should use scenario analysis to better understand the potential impact on the covenant of the effects of climate change. Trustees may initially find it easiest to start with qualitative scenario analysis for the covenant. Trustees may wish to address questions such as:\n• What are the greatest risks posed to the sponsoring employer in our chosen scenarios / what if X happens?\n• What could the sponsoring employer do to address such a risk? Is the sponsoring employer taking action to avoid and/or address such a risk?"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P20,COLUMNS(TCFD_data!$A$5:A20)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P20,COLUMNS(TCFD!$A$6:A21)),\"\")","v":"Scenario analysis is mandatory in the first scheme year and in every third scheme year thereafter."},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P20,COLUMNS(TCFD_data!$A$6:A21)),\"\")","v":"Part 3, 84. Scenario analysis must be undertaken in the first scheme year during which trustees are subject to the requirements in the Regulations– even if the first year of application is a part year – and in every third scheme year thereafter. However, this timescale is reset if trustees decide to undertake scenario analysis before that third scheme year.\nPart 3, 86. Provided the TCFD report is produced and published in accordance with the Regulations within 7 months of the end of the scheme year, the drafting of the TCFD report can take place after the end of the scheme year.\nPart 3, 87. Trustees must always describe their most recent scenario analysis in their TCFD report, but may also choose to describe previous scenario analysis where that scenario analysis remains relevant."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P20,COLUMNS(TCFD_data!$A$6:A21)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n84. Scenario analysis must be undertaken in the first scheme year during which trustees are subject to the requirements in the Regulations– even if the first year of application is a part year – and in every third scheme year thereafter. However, this timescale is reset if trustees decide to undertake scenario analysis before that third scheme year.\n86. Provided the TCFD report is produced and published in accordance with the Regulations within 7 months of the end of the scheme year, the drafting of the TCFD report can take place after the end of the scheme year.\n87. Trustees must always describe their most recent scenario analysis in their TCFD report, but may also choose to describe previous scenario analysis where that scenario analysis remains relevant."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P20,COLUMNS(TCFD_data!$A$6:A21)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n84. Scenario analysis must be undertaken in the first scheme year during which trustees are subject to the requirements in the Regulations– even if the first year of application is a part year – and in every third scheme year thereafter. However, this timescale is reset if trustees decide to undertake scenario analysis before that third scheme year.\n86. Provided the TCFD report is produced and published in accordance with the Regulations within 7 months of the end of the scheme year, the drafting of the TCFD report can take place after the end of the scheme year.\n87. Trustees must always describe their most recent scenario analysis in their TCFD report, but may also choose to describe previous scenario analysis where that scenario analysis remains relevant."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P21,COLUMNS(TCFD_data!$A$5:A21)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P21,COLUMNS(TCFD!$A$6:A22)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P21,COLUMNS(TCFD_data!$A$6:A22)),\"\")","v":"Part 3, 85. If the first year in respect of which the requirements apply is a part scheme year, scenario analysis undertaken in that scheme year, but before the date from which the requirements apply to the trustees, may still be relied upon to meet the requirements."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P21,COLUMNS(TCFD_data!$A$6:A22)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n85. If the first year in respect of which the requirements apply is a part scheme year, scenario analysis undertaken in that scheme year, but before the date from which the requirements apply to the trustees, may still be relied upon to meet the requirements.\n"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P21,COLUMNS(TCFD_data!$A$6:A22)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n85. If the first year in respect of which the requirements apply is a part scheme year, scenario analysis undertaken in that scheme year, but before the date from which the requirements apply to the trustees, may still be relied upon to meet the requirements.\n"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P22,COLUMNS(TCFD_data!$A$5:A22)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P22,COLUMNS(TCFD!$A$6:A23)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P22,COLUMNS(TCFD_data!$A$6:A23)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P22,COLUMNS(TCFD_data!$A$6:A23)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P22,COLUMNS(TCFD_data!$A$6:A23)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P23,COLUMNS(TCFD_data!$A$5:A23)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P23,COLUMNS(TCFD!$A$6:A24)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P23,COLUMNS(TCFD_data!$A$6:A24)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P23,COLUMNS(TCFD_data!$A$6:A24)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P23,COLUMNS(TCFD_data!$A$6:A24)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P24,COLUMNS(TCFD_data!$A$5:A24)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P24,COLUMNS(TCFD!$A$6:A25)),\"\")","v":"Review the scenario analysis annually; undertake a new scenario analysis if the previous one is no longer relevant even if it is not a scheme year where a new scenario analysis is mandatory."},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P24,COLUMNS(TCFD_data!$A$6:A25)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P24,COLUMNS(TCFD_data!$A$6:A25)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n88. In the scheme years where trustees are not required to undertake scenario analysis, they must review their most recent scenario analysis and determine whether they should nevertheless undertake new scenario analysis in order to have an up-to-date understanding of the matters they are required by the Regulations to consider.\n89. Circumstances which are likely to lead trustees to decide that new scenario analysis should be undertaken in a scheme year where it is not mandatory include, but are not limited to:\nA material increase in the availability of data. This is likely to happen as TCFD reporting increases across the investment chain, bringing with it more data for different asset classes and for sponsoring employers’ businesses. This is likely to happen rapidly in the first few years after the Climate Change Governance and Reporting Regulations are in force.\nA significant/material change to the investment and/or funding strategy or some other material change in the scheme’s position.\n90. Trustees may wish to consider undertaking new scenario analysis in the following circumstances, if they think it is appropriate to do so:\nThe availability of new or improved scenarios or modelling capabilities (for example 1.5oC scenarios) or events that might reasonably be thought to impact key assumptions underlying scenarios (for example, more countries making net zero commitments).\nA change in industry practice/trends on scenario analysis. This may include increased popularity of particular types of scenarios or widespread use of particular temperature outcomes to use for a “business as usual” scenario.\n91. If trustees decide not to undertake new scenario analysis, they must explain in their TCFD report the reasons for their decision. If they do not carry out new scenario analysis, they must also include the results of the most recent scenario analysis in their latest TCFD report, as set out below"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P24,COLUMNS(TCFD_data!$A$6:A25)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n88. In the scheme years where trustees are not required to undertake scenario analysis, they must review their most recent scenario analysis and determine whether they should nevertheless undertake new scenario analysis in order to have an up-to-date understanding of the matters they are required by the Regulations to consider.\n89. Circumstances which are likely to lead trustees to decide that new scenario analysis should be undertaken in a scheme year where it is not mandatory include, but are not limited to:\nA material increase in the availability of data. This is likely to happen as TCFD reporting increases across the investment chain, bringing with it more data for different asset classes and for sponsoring employers’ businesses. This is likely to happen rapidly in the first few years after the Climate Change Governance and Reporting Regulations are in force.\nA significant/material change to the investment and/or funding strategy or some other material change in the scheme’s position.\n90. Trustees may wish to consider undertaking new scenario analysis in the following circumstances, if they think it is appropriate to do so:\nThe availability of new or improved scenarios or modelling capabilities (for example 1.5oC scenarios) or events that might reasonably be thought to impact key assumptions underlying scenarios (for example, more countries making net zero commitments).\nA change in industry practice/trends on scenario analysis. This may include increased popularity of particular types of scenarios or widespread use of particular temperature outcomes to use for a “business as usual” scenario.\n91. If trustees decide not to undertake new scenario analysis, they must explain in their TCFD report the reasons for their decision. If they do not carry out new scenario analysis, they must also include the results of the most recent scenario analysis in their latest TCFD report, as set out below"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P25,COLUMNS(TCFD_data!$A$5:A25)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P25,COLUMNS(TCFD!$A$6:A26)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P25,COLUMNS(TCFD_data!$A$6:A26)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P25,COLUMNS(TCFD_data!$A$6:A26)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P25,COLUMNS(TCFD_data!$A$6:A26)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P26,COLUMNS(TCFD_data!$A$5:A26)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P26,COLUMNS(TCFD!$A$6:A27)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P26,COLUMNS(TCFD_data!$A$6:A27)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P26,COLUMNS(TCFD_data!$A$6:A27)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P26,COLUMNS(TCFD_data!$A$6:A27)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P27,COLUMNS(TCFD_data!$A$5:A27)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P27,COLUMNS(TCFD!$A$6:A28)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P27,COLUMNS(TCFD_data!$A$6:A28)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P27,COLUMNS(TCFD_data!$A$6:A28)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P27,COLUMNS(TCFD_data!$A$6:A28)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P28,COLUMNS(TCFD_data!$A$5:A28)),\"\")","v":"Strategy"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P28,COLUMNS(TCFD!$A$6:A29)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P28,COLUMNS(TCFD_data!$A$6:A29)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P28,COLUMNS(TCFD_data!$A$6:A29)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P28,COLUMNS(TCFD_data!$A$6:A29)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P29,COLUMNS(TCFD_data!$A$5:A29)),\"\")","v":"Risk Management"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P29,COLUMNS(TCFD!$A$6:A30)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P29,COLUMNS(TCFD_data!$A$6:A30)),\"\")","v":"The Pensions Regulator - What to report\nWhen reporting on the steps you have taken, you must describe:\n- how you identify and assess climate-related risks\n- how you manage those risks\n- how you have integrated these processes into overall risk management for your scheme\nYou should also describe:\n- the risk management tools you have used and the outcomes of using those tools\n- how you have identified, assessed and managed transitional and physical risks for your scheme\n- the impact of your assessment on your prioritisation of risks\n- whether and how any stewardship activities have helped you manage climate-related risks"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P29,COLUMNS(TCFD_data!$A$6:A30)),\"\")","v":"Part 2: Climate Change Governance Requirements – Overview\n19. Governance and Risk Management activities should be carried out for the whole scheme.\n22. Where popular arrangements use life-styling or a number of target date funds for different age profiles, trustees may carry out the assessment in the round, but should identify risks and opportunities which affect particular cohorts more strongly."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P29,COLUMNS(TCFD_data!$A$6:A30)),\"\")","v":"Part 2: Climate Change Governance Requirements – Overview\n19. Governance and Risk Management activities should be carried out for the whole scheme.\n22. Where popular arrangements use life-styling or a number of target date funds for different age profiles, trustees may carry out the assessment in the round, but should identify risks and opportunities which affect particular cohorts more strongly."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P30,COLUMNS(TCFD_data!$A$5:A30)),\"\")","v":"Risk Management"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P30,COLUMNS(TCFD!$A$6:A31)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P30,COLUMNS(TCFD_data!$A$6:A31)),\"\")","v":"Trustees must establish and maintain processes for the purpose of enabling them to identify, assess and manage climate-related risks which are relevant to the scheme, and must ensure that their overall risk management integrates these processes.\nPart 3, 103. The processes for assessing risks to assets should be applied at the asset- class or key sector level as a minimum.\nPart 3, 104. As outlined in TPR’s Integrated Risk Management (IRM)33 guidance, risk identification should not be a one-off exercise. Further, TPR recommends that, as a minimum, trustees should consider conducting high level risk monitoring at least once a year."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P30,COLUMNS(TCFD_data!$A$6:A31)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n95. Risk management is of fundamental importance to effective governance around the potential implications of climate change and disclosure in line with the TCFD recommendations. Climate-related risk presents unique challenges and requires a strategic approach to risk management. Trustees must establish and maintain processes for the purpose of enabling them to identify, assess and manage climate-related risks which are relevant to the scheme, and must ensure that their overall risk management integrates these processes.\n98. Trustees must establish and maintain processes for the purpose of enabling them to identify and assess climate-related risks which are relevant to the scheme. A scheme’s existing processes may warrant adjustment to ensure they sufficiently address the unique characteristics of climate-related risks.\n99. Transitioning to a lower-carbon economy may entail extensive policy, legal, technology, and market changes to address mitigation and adaptation requirements related to climate change. Depending on the nature, speed, and focus of these changes, transition risks may pose varying levels of financial and reputational risk to schemes.\n100. Trustees may rely on other persons, including advisers, asset managers and the sponsoring employer’s management teams, to help them identify and assess climate-related risks. However, trustees have overall responsibility for the management of these risks and also of the opportunities arising from climate change. Possible approaches to identifying and assessing transition risks and physical risks involve the trustees, or others acting on their behalf:\nIdentifying climate-related regulatory developments that may impact scheme investments.\nAssessing the potential for new and emerging technologies to offer opportunities and to supersede legacy technologies.\nIdentifying relationships between news or events and business and financial impacts to manage reputational risks to the scheme or its investments.\nEngaging with service providers to compare the scheme’s position to peers or competitors.\nConsidering the impact of physical risk factors such as physical damage – and disruption to outsourcing arrangements and supply chains – for key parts of the scheme’s portfolio.\nGiven the long-term nature of climate risk – extending their consideration to longer time horizons.\n101. The trustees’ assessment of climate-related risks is fundamental to their prioritisation of those risks, and the management of those which pose the most significant potential for loss and that are most likely to occur.\n102. Trustees may use a traditional “likelihood and impact” approach to gauge the severity or materiality of their risks. Given some of the unique characteristics of climate-related risks, trustees may expand their prioritisation criteria to include “vulnerability” and “speed of onset”.\nVulnerability refers to the susceptibility of a scheme to a risk event, in terms of its preparedness, agility, and adaptability.\nSpeed of onset is the time that elapses between the occurrence of an event and the point at which the scheme feels its effect. Knowing the speed of onset can help trustees develop risk response plans.\n103. The processes for assessing risks to assets should be applied at the asset- class or key sector level as a minimum. Trustees may consider undertaking more granular risk appraisal to identify trends in risk. This may include, for example, consideration of the potential for a breakdown of longer-term average correlations between asset classes, particularly where climate change impacts accelerate and worsen, or where policy reaction is swifter and more substantial than currently priced in by the markets. Processes to assess risk should also be applied in relation to liabilities and the employer covenant. These considerations may potentially influence the time horizons selected.\n104. As outlined in TPR’s Integrated Risk Management (IRM)33 guidance, risk identification should not be a one-off exercise. Further, TPR recommends that, as a minimum, trustees should consider conducting high level risk monitoring at least once a year. Trustees should increase the frequency of monitoring if risk levels approach pre-determined risk appetites."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P30,COLUMNS(TCFD_data!$A$6:A31)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n95. Risk management is of fundamental importance to effective governance around the potential implications of climate change and disclosure in line with the TCFD recommendations. Climate-related risk presents unique challenges and requires a strategic approach to risk management. Trustees must establish and maintain processes for the purpose of enabling them to identify, assess and manage climate-related risks which are relevant to the scheme, and must ensure that their overall risk management integrates these processes.\n98. Trustees must establish and maintain processes for the purpose of enabling them to identify and assess climate-related risks which are relevant to the scheme. A scheme’s existing processes may warrant adjustment to ensure they sufficiently address the unique characteristics of climate-related risks.\n99. Transitioning to a lower-carbon economy may entail extensive policy, legal, technology, and market changes to address mitigation and adaptation requirements related to climate change. Depending on the nature, speed, and focus of these changes, transition risks may pose varying levels of financial and reputational risk to schemes.\n100. Trustees may rely on other persons, including advisers, asset managers and the sponsoring employer’s management teams, to help them identify and assess climate-related risks. However, trustees have overall responsibility for the management of these risks and also of the opportunities arising from climate change. Possible approaches to identifying and assessing transition risks and physical risks involve the trustees, or others acting on their behalf:\nIdentifying climate-related regulatory developments that may impact scheme investments.\nAssessing the potential for new and emerging technologies to offer opportunities and to supersede legacy technologies.\nIdentifying relationships between news or events and business and financial impacts to manage reputational risks to the scheme or its investments.\nEngaging with service providers to compare the scheme’s position to peers or competitors.\nConsidering the impact of physical risk factors such as physical damage – and disruption to outsourcing arrangements and supply chains – for key parts of the scheme’s portfolio.\nGiven the long-term nature of climate risk – extending their consideration to longer time horizons.\n101. The trustees’ assessment of climate-related risks is fundamental to their prioritisation of those risks, and the management of those which pose the most significant potential for loss and that are most likely to occur.\n102. Trustees may use a traditional “likelihood and impact” approach to gauge the severity or materiality of their risks. Given some of the unique characteristics of climate-related risks, trustees may expand their prioritisation criteria to include “vulnerability” and “speed of onset”.\nVulnerability refers to the susceptibility of a scheme to a risk event, in terms of its preparedness, agility, and adaptability.\nSpeed of onset is the time that elapses between the occurrence of an event and the point at which the scheme feels its effect. Knowing the speed of onset can help trustees develop risk response plans.\n103. The processes for assessing risks to assets should be applied at the asset- class or key sector level as a minimum. Trustees may consider undertaking more granular risk appraisal to identify trends in risk. This may include, for example, consideration of the potential for a breakdown of longer-term average correlations between asset classes, particularly where climate change impacts accelerate and worsen, or where policy reaction is swifter and more substantial than currently priced in by the markets. Processes to assess risk should also be applied in relation to liabilities and the employer covenant. These considerations may potentially influence the time horizons selected.\n104. As outlined in TPR’s Integrated Risk Management (IRM)33 guidance, risk identification should not be a one-off exercise. Further, TPR recommends that, as a minimum, trustees should consider conducting high level risk monitoring at least once a year. Trustees should increase the frequency of monitoring if risk levels approach pre-determined risk appetites."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P31,COLUMNS(TCFD_data!$A$5:A31)),\"\")","v":"Risk Management"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P31,COLUMNS(TCFD!$A$6:A32)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P31,COLUMNS(TCFD_data!$A$6:A32)),\"\")","v":"Trustees must identify, assess and manage the transitional risks to their investments that the pursuit of a lower carbon economy will bring, as well as the physical risks to their assets brought about by the changes in our climate which are already taking place. Risks to liabilities and employer covenants are further risks trustees must consider where these are relevant to the investment strategy or funding strategy.\nPart 3, 105. Trustees must ensure they have processes in place for the purpose of enabling them to manage effectively climate-related risks which are relevant to the scheme."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P31,COLUMNS(TCFD_data!$A$6:A32)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n96. This means having adequate processes for the management of all risks to which the scheme is exposed, including climate-related risks. Trustees must identify, assess and manage the transitional risks to their investments that the pursuit of a lower carbon economy will bring, as well as the physical risks to their assets brought about by the changes in our climate which are already taking place. Risks to liabilities and employer covenants are further risks trustees must consider where these are relevant to the investment strategy or funding strategy.\n105. Trustees must ensure they have processes in place for the purpose of enabling them to manage effectively climate-related risks which are relevant to the scheme. Trustees should consider whether new risk management tools are needed to support management of climate-related risks or whether existing tools can be adjusted to reflect the unique characteristics of these risks.\n106. Trustees should consider the time horizon over which risks are traditionally identified and assessed and whether that time horizon is sufficiently long-term to take account of the timescale over which climate-related risks need to be considered (see paragraphs 43-46), or whether it should be extended. It is not necessary to extend the timescale beyond the time horizon over which current members’ benefits will be paid (for DB), or for which current members’ monies will be invested (for DC).\n"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P31,COLUMNS(TCFD_data!$A$6:A32)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n96. This means having adequate processes for the management of all risks to which the scheme is exposed, including climate-related risks. Trustees must identify, assess and manage the transitional risks to their investments that the pursuit of a lower carbon economy will bring, as well as the physical risks to their assets brought about by the changes in our climate which are already taking place. Risks to liabilities and employer covenants are further risks trustees must consider where these are relevant to the investment strategy or funding strategy.\n105. Trustees must ensure they have processes in place for the purpose of enabling them to manage effectively climate-related risks which are relevant to the scheme. Trustees should consider whether new risk management tools are needed to support management of climate-related risks or whether existing tools can be adjusted to reflect the unique characteristics of these risks.\n106. Trustees should consider the time horizon over which risks are traditionally identified and assessed and whether that time horizon is sufficiently long-term to take account of the timescale over which climate-related risks need to be considered (see paragraphs 43-46), or whether it should be extended. It is not necessary to extend the timescale beyond the time horizon over which current members’ benefits will be paid (for DB), or for which current members’ monies will be invested (for DC).\n"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P32,COLUMNS(TCFD_data!$A$5:A32)),\"\")","v":"Risk Management"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P32,COLUMNS(TCFD!$A$6:A33)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P32,COLUMNS(TCFD_data!$A$6:A33)),\"\")","v":"Part 3, 107. Whatever climate-related risks are financially material to the pension scheme, trustees must embed management of these into the scheme’s wider risk- monitoring and management processes.\nThere are four key principles trustees should consider:\nInterconnections: Integrating climate-related risks into the scheme’s existing risk management framework requires analysis and collaboration amongst those undertaking governance activities and, if relevant, with asset managers, investment consultants and DB funding and covenant advisers.\nTemporal orientation: Climate-related physical and transition risks should be analysed across short, medium, and long-term time frames for operational and strategic planning. Analysis of physical risks, in particular, may require extension beyond traditional planning horizons.\nProportionality: The integration of climate-related risks into existing risk management processes should be proportionate to the scheme’s other risks, the materiality of its exposure to climate-related risks, and the implications for the scheme’s investment and funding strategies.\nConsistency: The methodology used to integrate climate-related risks should be used consistently within a scheme’s risk management process to support clarity on analysis of developments and drivers of change over time."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P32,COLUMNS(TCFD_data!$A$6:A33)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n97. Good risk management is a key characteristic of a well-run scheme and an important part of the trustee’s role in protecting members’ benefits. An adequate risk management system will help trustees to keep scheme assets safe and protect the scheme from risks, as far as that is appropriate. Trustees are best placed to decide what risk management process to use, but should be asking:\n“Which climate change risks are most material to the scheme?”\n“How do we take account of transition and physical risks in our wider risk management?”\n“How does climate change affect our risk appetite?”\n107. Whatever climate-related risks are financially material to the pension scheme, trustees must embed management of these into the scheme’s wider risk- monitoring and management processes. There are four key principles trustees should consider:\nInterconnections: Integrating climate-related risks into the scheme’s existing risk management framework requires analysis and collaboration amongst those undertaking governance activities and, if relevant, with asset managers, investment consultants and DB funding and covenant advisers.\nTemporal orientation: Climate-related physical and transition risks should be analysed across short, medium, and long-term time frames for operational and strategic planning. Analysis of physical risks, in particular, may require extension beyond traditional planning horizons.\nProportionality: The integration of climate-related risks into existing risk management processes should be proportionate to the scheme’s other risks, the materiality of its exposure to climate-related risks, and the implications for the scheme’s investment and funding strategies.\nConsistency: The methodology used to integrate climate-related risks should be used consistently within a scheme’s risk management process to support clarity on analysis of developments and drivers of change over time.\n108. Trustees should ensure that they, and those they engage to advise or assist with governance and risk management, have a general understanding of climate change concepts and the potential impacts of climate change.\n109. The trustees should understand how risk management and strategic planning tie together and it may be helpful for trustees to review key governance, strategy setting, and risk management processes.\n110. The trustees should incorporate climate-related risks into the existing risk management framework and risk inventory used by the scheme. This includes mapping climate-related risks into existing risk categories and types. Trustees should determine whether such risks will be treated as stand-alone risks, cross- cutting drivers of existing risks, or a combination of both – and then appropriately incorporate risks into the scheme’s risk management framework. The risk categories should include financial, operational and strategic risks – however, most schemes have additional risk categories as well.\n111. Climate-related risks are systemic and could have consequences for the whole financial system (including sudden asset shocks and financial system impacts that are difficult to hedge). Trustees should therefore consider – in their approaches to risk management – activities such as stewardship which could help to reduce the impact on their scheme of a disorderly transition, or of a shock to the financial system from catastrophic climate change."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P32,COLUMNS(TCFD_data!$A$6:A33)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n97. Good risk management is a key characteristic of a well-run scheme and an important part of the trustee’s role in protecting members’ benefits. An adequate risk management system will help trustees to keep scheme assets safe and protect the scheme from risks, as far as that is appropriate. Trustees are best placed to decide what risk management process to use, but should be asking:\n“Which climate change risks are most material to the scheme?”\n“How do we take account of transition and physical risks in our wider risk management?”\n“How does climate change affect our risk appetite?”\n107. Whatever climate-related risks are financially material to the pension scheme, trustees must embed management of these into the scheme’s wider risk- monitoring and management processes. There are four key principles trustees should consider:\nInterconnections: Integrating climate-related risks into the scheme’s existing risk management framework requires analysis and collaboration amongst those undertaking governance activities and, if relevant, with asset managers, investment consultants and DB funding and covenant advisers.\nTemporal orientation: Climate-related physical and transition risks should be analysed across short, medium, and long-term time frames for operational and strategic planning. Analysis of physical risks, in particular, may require extension beyond traditional planning horizons.\nProportionality: The integration of climate-related risks into existing risk management processes should be proportionate to the scheme’s other risks, the materiality of its exposure to climate-related risks, and the implications for the scheme’s investment and funding strategies.\nConsistency: The methodology used to integrate climate-related risks should be used consistently within a scheme’s risk management process to support clarity on analysis of developments and drivers of change over time.\n108. Trustees should ensure that they, and those they engage to advise or assist with governance and risk management, have a general understanding of climate change concepts and the potential impacts of climate change.\n109. The trustees should understand how risk management and strategic planning tie together and it may be helpful for trustees to review key governance, strategy setting, and risk management processes.\n110. The trustees should incorporate climate-related risks into the existing risk management framework and risk inventory used by the scheme. This includes mapping climate-related risks into existing risk categories and types. Trustees should determine whether such risks will be treated as stand-alone risks, cross- cutting drivers of existing risks, or a combination of both – and then appropriately incorporate risks into the scheme’s risk management framework. The risk categories should include financial, operational and strategic risks – however, most schemes have additional risk categories as well.\n111. Climate-related risks are systemic and could have consequences for the whole financial system (including sudden asset shocks and financial system impacts that are difficult to hedge). Trustees should therefore consider – in their approaches to risk management – activities such as stewardship which could help to reduce the impact on their scheme of a disorderly transition, or of a shock to the financial system from catastrophic climate change."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P33,COLUMNS(TCFD_data!$A$5:A33)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P33,COLUMNS(TCFD!$A$6:A34)),\"\")","v":"Generally, follow the same approach for the level of assessment as is used for \"Strategy\"."},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P33,COLUMNS(TCFD_data!$A$6:A34)),\"\")","v":"The Pensions Regulator - What to report - Metrics\nWhen reporting on the steps you have taken, you must describe:\n- the metrics you have calculated\n- if you have been unable to obtain data to calculate the metrics for all of the scheme assets, why this is the case\nYou should also:\n- use the metrics recommended by the DWP, or explain why you haven’t done so\n- explain the methodology you have used for each metric, including those of any asset managers or third-party service providers and the reasons for your approach\n- when reporting total greenhouse gas emissions and carbon footprint:\n      - state the proportion of assets for which data was available\n      - explain if any data was unavailable, estimated, or of uncertain quality, giving reasons why\n      - indicate if you made any significant assumptions due to missing data\n      - report your absolute emissions in the amount of CO2 equivalent and\n      - set out the scope 1 and 2 emissions of assets separately from scope 3 emissions\n- if you are reporting on only a proportion of your portfolio, explain the proportion on which you are reporting\n- report the data at a combined level that is most meaningful for your scheme arrangements\nYou may also choose to disclose some or all of your metrics against a relevant benchmark. This may help identify the relative performance of your portfolio.\nThe Pensions Regulator - What to report - Targets\nWhen reporting on the steps you have taken, you must describe:\n- the target you set in relation to at least one of the metrics you calculated, and\n- as far as you are able, your scheme’s performance against that target\nYou should also describe:\n- the steps you are taking to achieve your target (or targets)\n- the method you used to measure performance against your target and any estimates you relied upon\nif you have replaced or missed a target, a brief explanation why\nIf you choose to adopt more than one target, you should consider including the information above for all targets."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P33,COLUMNS(TCFD_data!$A$6:A34)),\"\")","v":"Part 2: Climate Change Governance Requirements – Overview\n23. Where appropriate, the approach set out above for Strategy activities should also be followed by trustees for calculating and reporting Metrics. However, if, in calculating absolute emissions metrics and emissions intensity metrics, trustees believe it is not meaningful to aggregate data across certain asset classes within a given section or arrangement of the scheme, they should not do so.\n24. Trustees are free to measure performance against Targets and report on this in whatever way they see fit.\nPart 3: Climate change governance and production of a TCFD Report\n117. For trustees, metrics can help to inform their understanding and monitoring of the scheme’s climate-related risks and opportunities. Quantitative measures of the scheme’s climate-related risks and opportunities, in the form of both emissions and non-emissions-based metrics, should help trustees to identify, manage and track their scheme’s exposure to the financial risks and opportunities climate change will bring."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P33,COLUMNS(TCFD_data!$A$6:A34)),\"\")","v":"Part 2: Climate Change Governance Requirements – Overview\n23. Where appropriate, the approach set out above for Strategy activities should also be followed by trustees for calculating and reporting Metrics. However, if, in calculating absolute emissions metrics and emissions intensity metrics, trustees believe it is not meaningful to aggregate data across certain asset classes within a given section or arrangement of the scheme, they should not do so.\n24. Trustees are free to measure performance against Targets and report on this in whatever way they see fit.\nPart 3: Climate change governance and production of a TCFD Report\n117. For trustees, metrics can help to inform their understanding and monitoring of the scheme’s climate-related risks and opportunities. Quantitative measures of the scheme’s climate-related risks and opportunities, in the form of both emissions and non-emissions-based metrics, should help trustees to identify, manage and track their scheme’s exposure to the financial risks and opportunities climate change will bring."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P34,COLUMNS(TCFD_data!$A$5:A34)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P34,COLUMNS(TCFD!$A$6:A35)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P34,COLUMNS(TCFD_data!$A$6:A35)),\"\")","v":"Part 3, 118. Trustees must select and report on a minimum of one absolute emissions metric, one emissions intensity metric and one additional climate change metric, and must review their metric selections from time to time as appropriate to the scheme. Where, following a review, trustees determine that a selected metric should be replaced, they must select a replacement metric of the same type."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P34,COLUMNS(TCFD_data!$A$6:A35)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n118. Trustees must select and report on a minimum of one absolute emissions metric, one emissions intensity metric and one additional climate change metric, and must review their metric selections from time to time as appropriate to the scheme. Where, following a review, trustees determine that a selected metric should be replaced, they must select a replacement metric of the same type.\n"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P34,COLUMNS(TCFD_data!$A$6:A35)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n118. Trustees must select and report on a minimum of one absolute emissions metric, one emissions intensity metric and one additional climate change metric, and must review their metric selections from time to time as appropriate to the scheme. Where, following a review, trustees determine that a selected metric should be replaced, they must select a replacement metric of the same type.\n"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P35,COLUMNS(TCFD_data!$A$5:A35)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P35,COLUMNS(TCFD!$A$6:A36)),\"\")","v":"Use total greenhouse gas (GHG) emissions"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P35,COLUMNS(TCFD_data!$A$6:A36)),\"\")","v":"Part 3, 137. Trustees should use total greenhouse gas (GHG) emissions as their absolute emissions metric.\nPart 3, 138. Trustees should seek to calculate the total GHG Emissions for each DB section and each popular DC arrangement in the scheme as set out in Part 2, paragraphs 19-25."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P35,COLUMNS(TCFD_data!$A$6:A36)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n137. Trustees should use total greenhouse gas (GHG) emissions as their absolute emissions metric.\n138. Trustees should seek to calculate the total GHG Emissions for each DB section and each popular DC arrangement in the scheme as set out in Part 2, paragraphs 19-25."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P35,COLUMNS(TCFD_data!$A$6:A36)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n137. Trustees should use total greenhouse gas (GHG) emissions as their absolute emissions metric.\n138. Trustees should seek to calculate the total GHG Emissions for each DB section and each popular DC arrangement in the scheme as set out in Part 2, paragraphs 19-25."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P36,COLUMNS(TCFD_data!$A$5:A36)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P36,COLUMNS(TCFD!$A$6:A37)),\"\")","v":"Use \"Carbon Footprint\"- total GHG emissions weighted by the size of the investment made.\nAdditionally, can also report Weighted Average Carbon Intensity"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P36,COLUMNS(TCFD_data!$A$6:A37)),\"\")","v":"Part 3, 140. Trustees should use Carbon Footprint as their emissions intensity metric. Carbon Footprint is an intensity measure of emissions that takes the Total GHG Emissions figure and weights it to take account of the size of the investment made.\n Trustees should report the emissions in tonnes of GHG emissions for each million (£m) of the scheme’s assets for which they are reporting – that is, the total carbon emissions of the portfolio, or part-portfolio, divided by the current value of the portfolio or part-portfolio for which emissions data is available. \nPart 3, 142. Trustees should seek to calculate the Carbon Footprint for each DB section and popular DC arrangement in the scheme as set out in Part 2 paragraphs 19-25."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P36,COLUMNS(TCFD_data!$A$6:A37)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\nRecommended emissions intensity metric: Carbon Footprint\n139. Whilst total GHG emissions are more effective in communicating contribution to climate change, they are difficult to translate into exposure to risk. A larger scheme may have higher total emissions but be less exposed to climate change risk than a smaller scheme.\n140. Trustees should use Carbon Footprint as their emissions intensity metric. Carbon Footprint is an intensity measure of emissions that takes the Total GHG Emissions figure and weights it to take account of the size of the investment made.\n141. (provides an example of a formula- see original text). Trustees should report the emissions in tonnes of GHG emissions for each million (£m) of the scheme’s assets for which they are reporting – that is, the total carbon emissions of the portfolio, or part-portfolio, divided by the current value of the portfolio or part-portfolio for which emissions data is available. This should assist trustees in identifying carbon-intense sections of their portfolio that they can prioritise for strategic re-allocation or engagement, to mitigate associated climate-related risks.\n * Other denominators may be used for some asset classes – e.g. GDP for sovereign bonds.\n142. Trustees should seek to calculate the Carbon Footprint for each DB section and popular DC arrangement in the scheme as set out in Part 2 paragraphs 19-25.\nOptional emissions intensity metric: Weighted Average Carbon Intensity\n143.Trustees are only required to calculate one emissions intensity metric. However, they may if they wish to, additionally report the Weighted Average Carbon Intensity (WACI) (in tCO2e / £m) of their portfolio. Alternatively, they may calculate and report WACI in place of Carbon Footprint, but they should explain their reasoning.\n144. WACI measures the portfolio’s exposure to carbon-intensive companies with attribution of emissions based on their weightings in the portfolio or part- portfolio for which data is available, rather than the ownership approach.\n145. Provides an example of a formula used to calculate the WACI (see original text). \n146. As a normalisation factor, trustees may use the entity’s enterprise value including cash, its revenue, or another factor. Asset class-specific normalisation factors may also be selected for part of the portfolio – for example Gross Domestic Product for sovereign bonds.\n147. Trustees may seek to calculate the WACI for each DB section and popular DC arrangement in the scheme as set out in Part 2, paragraphs 19-25."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P36,COLUMNS(TCFD_data!$A$6:A37)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\nRecommended emissions intensity metric: Carbon Footprint\n139. Whilst total GHG emissions are more effective in communicating contribution to climate change, they are difficult to translate into exposure to risk. A larger scheme may have higher total emissions but be less exposed to climate change risk than a smaller scheme.\n140. Trustees should use Carbon Footprint as their emissions intensity metric. Carbon Footprint is an intensity measure of emissions that takes the Total GHG Emissions figure and weights it to take account of the size of the investment made.\n141. (provides an example of a formula- see original text). Trustees should report the emissions in tonnes of GHG emissions for each million (£m) of the scheme’s assets for which they are reporting – that is, the total carbon emissions of the portfolio, or part-portfolio, divided by the current value of the portfolio or part-portfolio for which emissions data is available. This should assist trustees in identifying carbon-intense sections of their portfolio that they can prioritise for strategic re-allocation or engagement, to mitigate associated climate-related risks.\n * Other denominators may be used for some asset classes – e.g. GDP for sovereign bonds.\n142. Trustees should seek to calculate the Carbon Footprint for each DB section and popular DC arrangement in the scheme as set out in Part 2 paragraphs 19-25.\nOptional emissions intensity metric: Weighted Average Carbon Intensity\n143.Trustees are only required to calculate one emissions intensity metric. However, they may if they wish to, additionally report the Weighted Average Carbon Intensity (WACI) (in tCO2e / £m) of their portfolio. Alternatively, they may calculate and report WACI in place of Carbon Footprint, but they should explain their reasoning.\n144. WACI measures the portfolio’s exposure to carbon-intensive companies with attribution of emissions based on their weightings in the portfolio or part- portfolio for which data is available, rather than the ownership approach.\n145. Provides an example of a formula used to calculate the WACI (see original text). \n146. As a normalisation factor, trustees may use the entity’s enterprise value including cash, its revenue, or another factor. Asset class-specific normalisation factors may also be selected for part of the portfolio – for example Gross Domestic Product for sovereign bonds.\n147. Trustees may seek to calculate the WACI for each DB section and popular DC arrangement in the scheme as set out in Part 2, paragraphs 19-25."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P37,COLUMNS(TCFD_data!$A$5:A37)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P37,COLUMNS(TCFD!$A$6:A38)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P37,COLUMNS(TCFD_data!$A$6:A38)),\"\")","v":"Part 3, 156. Trustees should select one or more of the following additional climate change metrics. They may select an alternative additional climate change metric to those listed, but they should explain why they have done so in their TCFD report.\nPart 3, 157. Trustees should seek to calculate their additional climate change metric for each DB section and popular DC arrangement in the scheme as set out in Part 2 paragraphs 19-25."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P37,COLUMNS(TCFD_data!$A$6:A38)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n155. Trustees must also select and report on a minimum of one additional climate change metric.\n156. Trustees should select one or more of the following additional climate change metrics. They may select an alternative additional climate change metric to those listed, but they should explain why they have done so in their TCFD report.\nA portfolio alignment metric – this measure seeks to consolidate the carbon reduction and net zero targets of issuers in whom the scheme is invested into a forward-looking measure of exposure to climate-related risks and their ability to capitalise on opportunities in the low-carbon transition. It can be applied to a wide range of industries, sectors, and asset classes. Methodologies and approaches are still evolving50, but trustees should choose a tool which includes consideration of Scope 3 emissions for sectors where these are significant;\nClimate value at risk (VaR) – this measure aims to measure the size of the loss attributable to climate-related risks a portfolio may experience, within a given time horizon, if a particular scenario unfolds51.\nData quality – this measure aims to represent the proportions of the portfolio for which the trustees have high quality data. Trustees should calculate the proportion of the portfolio for which each of Scope 1-2 emissions (and from the second scheme year onwards Scope 3) emissions are verified, reported, estimated or unavailable. For the portion of the portfolio in the “estimated” category, trustees may also calculate the proportions estimated to different degrees of certainty.\n157. Trustees should seek to calculate their additional climate change metric for each DB section and popular DC arrangement in the scheme as set out in Part 2 paragraphs 19-25."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P37,COLUMNS(TCFD_data!$A$6:A38)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n155. Trustees must also select and report on a minimum of one additional climate change metric.\n156. Trustees should select one or more of the following additional climate change metrics. They may select an alternative additional climate change metric to those listed, but they should explain why they have done so in their TCFD report.\nA portfolio alignment metric – this measure seeks to consolidate the carbon reduction and net zero targets of issuers in whom the scheme is invested into a forward-looking measure of exposure to climate-related risks and their ability to capitalise on opportunities in the low-carbon transition. It can be applied to a wide range of industries, sectors, and asset classes. Methodologies and approaches are still evolving50, but trustees should choose a tool which includes consideration of Scope 3 emissions for sectors where these are significant;\nClimate value at risk (VaR) – this measure aims to measure the size of the loss attributable to climate-related risks a portfolio may experience, within a given time horizon, if a particular scenario unfolds51.\nData quality – this measure aims to represent the proportions of the portfolio for which the trustees have high quality data. Trustees should calculate the proportion of the portfolio for which each of Scope 1-2 emissions (and from the second scheme year onwards Scope 3) emissions are verified, reported, estimated or unavailable. For the portion of the portfolio in the “estimated” category, trustees may also calculate the proportions estimated to different degrees of certainty.\n157. Trustees should seek to calculate their additional climate change metric for each DB section and popular DC arrangement in the scheme as set out in Part 2 paragraphs 19-25."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P38,COLUMNS(TCFD_data!$A$5:A38)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P38,COLUMNS(TCFD!$A$6:A39)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P38,COLUMNS(TCFD_data!$A$6:A39)),\"\")","v":"Part 3, 119. Metrics should be calculated, as far as trustees are able, for each popular DC arrangement and for all DB sections"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P38,COLUMNS(TCFD_data!$A$6:A39)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n119. Metrics should be calculated, as far as trustees are able, for each popular DC arrangement and for all DB sections (see Part 2, paragraph 19-25 of this Guidance). However, different metrics may be selected for different parts of the portfolio – for example for different asset classes or different sections of the scheme."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P38,COLUMNS(TCFD_data!$A$6:A39)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n119. Metrics should be calculated, as far as trustees are able, for each popular DC arrangement and for all DB sections (see Part 2, paragraph 19-25 of this Guidance). However, different metrics may be selected for different parts of the portfolio – for example for different asset classes or different sections of the scheme."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P39,COLUMNS(TCFD_data!$A$5:A39)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P39,COLUMNS(TCFD!$A$6:A40)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P39,COLUMNS(TCFD_data!$A$6:A40)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P39,COLUMNS(TCFD_data!$A$6:A40)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P39,COLUMNS(TCFD_data!$A$6:A40)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P40,COLUMNS(TCFD_data!$A$5:A40)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P40,COLUMNS(TCFD!$A$6:A41)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P40,COLUMNS(TCFD_data!$A$6:A41)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P40,COLUMNS(TCFD_data!$A$6:A41)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P40,COLUMNS(TCFD_data!$A$6:A41)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P41,COLUMNS(TCFD_data!$A$5:A41)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P41,COLUMNS(TCFD!$A$6:A42)),\"\")","v":"“As far as they are able” approach applies. Use the best available data that can be obtained at proportionate cost. Missing data must be explained"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P41,COLUMNS(TCFD_data!$A$6:A42)),\"\")","v":"Part 3, 148. To support the effectiveness of the “as far as they are able” approach, trustees must explain any missing data that does not allow them to calculate the metrics for all of the assets set out in Part 2, paragraphs 19-25.\nPart 3, 153. Trustees should obtain details from their asset managers or third party data providers of the proportion of assets for which Scope 1-2 (and from the second scheme year onwards, Scope 3) emissions are available, and the proportion for which there is no data."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P41,COLUMNS(TCFD_data!$A$6:A42)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n148. To support the effectiveness of the “as far as they are able” approach, trustees must explain any missing data that does not allow them to calculate the metrics for all of the assets set out in Part 2, paragraphs 19-25. The “as far as they are able” requirement is explained in Part 2, paragraphs 1-14.\n149. This is key in understanding the level of completeness any results represent, and any possible inaccuracies that might occur as a result of estimation. Furthermore, it highlights to Government and industry the data issues and gaps that exist.\n150. In all cases, trustees should use the best available data that can be obtained at proportionate cost. Typically, data can be ranked from highest to lowest quality as follows:\nVerified reported emissions\nUnverified reported emissions\nEstimates based on the investments’ energy consumption or product output and emissions per unit of output or product.\nEstimates based on the emissions per unit of revenue typical to that sector\n151. Where there are significant gaps, trustees should seek alternate third party sources of data or modelling to fill the gaps which in the trustees’ view are likely to be most material. A wide range of data sources are available offering emissions factors per unit of product or per unit of economic activity49.\n152. Trustees should however bear in mind that the requirements to obtain data and calculate metrics must be met “as far as they are able” and should therefore carefully consider the costs of using third-party providers.\n153. Trustees should obtain details from their asset managers or third party data providers of the proportion of assets for which Scope 1-2 (and from the second scheme year onwards, Scope 3) emissions are available, and the proportion for which there is no data.\n154. When aggregating emissions data, trustees should not assume any emissions for which neither reported nor estimated data is available to be zero. Instead trustees should calculate – and subsequently report – their metrics on the proportion of the portfolio for which they have reported or estimated data."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P41,COLUMNS(TCFD_data!$A$6:A42)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n148. To support the effectiveness of the “as far as they are able” approach, trustees must explain any missing data that does not allow them to calculate the metrics for all of the assets set out in Part 2, paragraphs 19-25. The “as far as they are able” requirement is explained in Part 2, paragraphs 1-14.\n149. This is key in understanding the level of completeness any results represent, and any possible inaccuracies that might occur as a result of estimation. Furthermore, it highlights to Government and industry the data issues and gaps that exist.\n150. In all cases, trustees should use the best available data that can be obtained at proportionate cost. Typically, data can be ranked from highest to lowest quality as follows:\nVerified reported emissions\nUnverified reported emissions\nEstimates based on the investments’ energy consumption or product output and emissions per unit of output or product.\nEstimates based on the emissions per unit of revenue typical to that sector\n151. Where there are significant gaps, trustees should seek alternate third party sources of data or modelling to fill the gaps which in the trustees’ view are likely to be most material. A wide range of data sources are available offering emissions factors per unit of product or per unit of economic activity49.\n152. Trustees should however bear in mind that the requirements to obtain data and calculate metrics must be met “as far as they are able” and should therefore carefully consider the costs of using third-party providers.\n153. Trustees should obtain details from their asset managers or third party data providers of the proportion of assets for which Scope 1-2 (and from the second scheme year onwards, Scope 3) emissions are available, and the proportion for which there is no data.\n154. When aggregating emissions data, trustees should not assume any emissions for which neither reported nor estimated data is available to be zero. Instead trustees should calculate – and subsequently report – their metrics on the proportion of the portfolio for which they have reported or estimated data."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P42,COLUMNS(TCFD_data!$A$5:A42)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P42,COLUMNS(TCFD!$A$6:A43)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P42,COLUMNS(TCFD_data!$A$6:A43)),\"\")","v":"Part 3, 120. Trustees must obtain, as far as they are able, the Scope 1, Scope 2 and Scope 3 GHG emissions for the scheme’s assets36 – that is, the pension scheme’s financed emissions. These are the emissions referred to as category 15 (investment emissions) in the GHG Protocol Technical guidance37. Trustees are not required to obtain Scope 3 emissions in the first scheme year during which they are subject to the requirements in the Regulations.\nPart 3, 122. Trustees are not required to obtain or disclose the Scope 1 and Scope 2 emissions of the scheme’s operations – for example, the emissions caused by heating or lighting in offices. Neither are they required to obtain or disclose Scope 3 emissions of the scheme other than category 15 “investment emissions”. For example, they do not need to obtain or disclose emissions relating to travel by the trustees or others undertaking governance activities on their behalf or assisting with, or advising on, governance activities.\nPart 3, 135.Trustees must, during each scheme year for which the regulations apply - including the first scheme year and any first scheme year of re-application47 - obtain the data, use it to calculate each selected metric, and use the metric they have calculated to identify and assess the climate-related risks and opportunities which are relevant to the scheme. Trustees are required to meet these requirements “as far as they are able”. They should seek to obtain the most recently available greenhouse gas emissions for the holdings which made up their portfolio on a given date."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P42,COLUMNS(TCFD_data!$A$6:A43)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n120. Trustees must obtain, as far as they are able, the Scope 1, Scope 2 and Scope 3 GHG emissions for the scheme’s assets36 – that is, the pension scheme’s financed emissions. These are the emissions referred to as category 15 (investment emissions) in the GHG Protocol Technical guidance37. Trustees are not required to obtain Scope 3 emissions in the first scheme year during which they are subject to the requirements in the Regulations.\n121. The emissions measured are the seven gases mandated under the Kyoto Protocol, converted to and expressed as carbon dioxide equivalents (CO2e).\n122. Trustees are not required to obtain or disclose the Scope 1 and Scope 2 emissions of the scheme’s operations – for example, the emissions caused by heating or lighting in offices. Neither are they required to obtain or disclose Scope 3 emissions of the scheme other than category 15 “investment emissions”. For example, they do not need to obtain or disclose emissions relating to travel by the trustees or others undertaking governance activities on their behalf or assisting with, or advising on, governance activities.\n123. An internally consistent methodology should be used wherever possible when trustees undertake steps to calculate metrics - for example, when they aggregate fund level emissions data provided by their asset managers or third party data providers.\n124. In measuring the pension scheme’s “share” of the emissions of a given asset, trustees should, wherever it is meaningful to do so, attribute the emissions of the underlying assets according to the trustees’ investment (their equity, or the outstanding value of their loan) divided by a measure of the total equity and debt. For listed and unlisted equities and for corporate bonds, the Enterprise Value\n125. For real estate or infrastructure, the value of the asset on a mark-to- market accounting basis or the value at origination may be used as the denominator.\n126. For sovereign bonds, the issuer does not have a readily available EVIC measure. Trustees may instead normalise a production-based measure of total national emissions using total Government debt41. This approach may be more suitable when trustees are using Carbon Footprint as an emissions intensity measure. Alternatively they may normalise by GDP42 – this may be more appropriate for schemes using a revenue-based Weighted Average Carbon Intensity (WACI) measure (see paras 143-147 below).43 Trustees should state which approach they have taken. They are free to use other methodologies, but they should explain any alternative methodology used, as well as providing a justification for their choice. As the methodology for attribution of emissions from sovereign bonds differs from that for other asset classes, trustees should generally record their emissions separately – see paragraph 163 below.\n127. Trustees may treat the requirement to obtain Scope 1 and Scope 2 emissions of a sovereign issuer as referring to the production-based emissions of the jurisdiction, and the requirement to obtain Scope 3 emissions of a sovereign\n128. To avoid double counting of emissions reductions, the emissions of green bonds should be treated in the same way as other bonds from the same issuer, unless trustees can provide a reasoned explanation for a different approach. However, trustees may also quote avoided emissions – see paragraph 133.\n129. For collateralised buy-in contracts, the emissions of the assets designated to ensure the insurer can meet their liabilities under the contract should be used. Where possible the emissions of these assets should be calculated in line with this Guidance. For other buy-in contracts, trustees should use insurer emissions data. Where data is available, they should take a proportionate share of the emissions of the insurer’s total assets backing their UK pension bulk annuity book. Where it is not, they may use the emissions in relation to all the insurer’s assets.\n130. Where trustees are able to calculate the emissions of derivatives, they may do so according to the following principles:\nwith “look through” taking place to the emissions of the underlying assets, where these are identifiable;\nwith the notional value of derivative investments (the total value of the leveraged position’s market exposure) used to measure GHG emissions, rather than the value of derivatives positions shown on accounting statements;\nwith the emissions associated with derivatives reported separately from those of other assets to distinguish “real” and “synthetic” exposures. The emissions attributable to short derivative positions should be reported separately from those attributable to long derivative positions.\n131. Whilst methodologies are not available for interest rate swaps at the present time, trustees may choose to make use of published worked examples for futures and forwards, credit default swaps and call or put options. However, we do not expect trustees to be able to readily calculate emissions associated with derivatives at the current time.\n132. Trustees may use the Global GHG Accounting and Reporting Standard developed by the Partnership for Carbon Accounting Financials (PCAF) for the attribution of emissions for other asset classes for which a methodology is available.\n133. There is no expectation that trustees should calculate emissions removed or avoided. Where trustees choose to report avoided or removed emissions for green bonds, they should calculate and report these by reference to the International Capital Markets Assumptions handbook on the harmonised framework for impact reporting46. Trustees should report all avoided or removed emissions – including any offsets – separately, rather than deducting them from the emissions of the assets.\n134. Trustees are not expected to calculate projected lifetime emissions of projects for which they are an initial sponsor or lender, in the year that they were financed. If these emissions are included in the TCFD report they should be set out separately.\n135.Trustees must, during each scheme year for which the regulations apply - including the first scheme year and any first scheme year of re-application47 - obtain the data, use it to calculate each selected metric, and use the metric they have calculated to identify and assess the climate-related risks and opportunities which are relevant to the scheme. Trustees are required to meet these requirements “as far as they are able”. They should seek to obtain the most recently available greenhouse gas emissions for the holdings which made up their portfolio on a given date.\n136. Recognising that company reporting years have different year end dates, and that there is often a lag between financial reporting deadlines and the required data becoming available, trustees should use the most recent data available, even if the data used relates to different years. For example, trustees reporting on emissions in the 2022 financial year will likely need to rely on some disclosures from 2021 and earlier."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P42,COLUMNS(TCFD_data!$A$6:A43)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n120. Trustees must obtain, as far as they are able, the Scope 1, Scope 2 and Scope 3 GHG emissions for the scheme’s assets36 – that is, the pension scheme’s financed emissions. These are the emissions referred to as category 15 (investment emissions) in the GHG Protocol Technical guidance37. Trustees are not required to obtain Scope 3 emissions in the first scheme year during which they are subject to the requirements in the Regulations.\n121. The emissions measured are the seven gases mandated under the Kyoto Protocol, converted to and expressed as carbon dioxide equivalents (CO2e).\n122. Trustees are not required to obtain or disclose the Scope 1 and Scope 2 emissions of the scheme’s operations – for example, the emissions caused by heating or lighting in offices. Neither are they required to obtain or disclose Scope 3 emissions of the scheme other than category 15 “investment emissions”. For example, they do not need to obtain or disclose emissions relating to travel by the trustees or others undertaking governance activities on their behalf or assisting with, or advising on, governance activities.\n123. An internally consistent methodology should be used wherever possible when trustees undertake steps to calculate metrics - for example, when they aggregate fund level emissions data provided by their asset managers or third party data providers.\n124. In measuring the pension scheme’s “share” of the emissions of a given asset, trustees should, wherever it is meaningful to do so, attribute the emissions of the underlying assets according to the trustees’ investment (their equity, or the outstanding value of their loan) divided by a measure of the total equity and debt. For listed and unlisted equities and for corporate bonds, the Enterprise Value\n125. For real estate or infrastructure, the value of the asset on a mark-to- market accounting basis or the value at origination may be used as the denominator.\n126. For sovereign bonds, the issuer does not have a readily available EVIC measure. Trustees may instead normalise a production-based measure of total national emissions using total Government debt41. This approach may be more suitable when trustees are using Carbon Footprint as an emissions intensity measure. Alternatively they may normalise by GDP42 – this may be more appropriate for schemes using a revenue-based Weighted Average Carbon Intensity (WACI) measure (see paras 143-147 below).43 Trustees should state which approach they have taken. They are free to use other methodologies, but they should explain any alternative methodology used, as well as providing a justification for their choice. As the methodology for attribution of emissions from sovereign bonds differs from that for other asset classes, trustees should generally record their emissions separately – see paragraph 163 below.\n127. Trustees may treat the requirement to obtain Scope 1 and Scope 2 emissions of a sovereign issuer as referring to the production-based emissions of the jurisdiction, and the requirement to obtain Scope 3 emissions of a sovereign\n128. To avoid double counting of emissions reductions, the emissions of green bonds should be treated in the same way as other bonds from the same issuer, unless trustees can provide a reasoned explanation for a different approach. However, trustees may also quote avoided emissions – see paragraph 133.\n129. For collateralised buy-in contracts, the emissions of the assets designated to ensure the insurer can meet their liabilities under the contract should be used. Where possible the emissions of these assets should be calculated in line with this Guidance. For other buy-in contracts, trustees should use insurer emissions data. Where data is available, they should take a proportionate share of the emissions of the insurer’s total assets backing their UK pension bulk annuity book. Where it is not, they may use the emissions in relation to all the insurer’s assets.\n130. Where trustees are able to calculate the emissions of derivatives, they may do so according to the following principles:\nwith “look through” taking place to the emissions of the underlying assets, where these are identifiable;\nwith the notional value of derivative investments (the total value of the leveraged position’s market exposure) used to measure GHG emissions, rather than the value of derivatives positions shown on accounting statements;\nwith the emissions associated with derivatives reported separately from those of other assets to distinguish “real” and “synthetic” exposures. The emissions attributable to short derivative positions should be reported separately from those attributable to long derivative positions.\n131. Whilst methodologies are not available for interest rate swaps at the present time, trustees may choose to make use of published worked examples for futures and forwards, credit default swaps and call or put options. However, we do not expect trustees to be able to readily calculate emissions associated with derivatives at the current time.\n132. Trustees may use the Global GHG Accounting and Reporting Standard developed by the Partnership for Carbon Accounting Financials (PCAF) for the attribution of emissions for other asset classes for which a methodology is available.\n133. There is no expectation that trustees should calculate emissions removed or avoided. Where trustees choose to report avoided or removed emissions for green bonds, they should calculate and report these by reference to the International Capital Markets Assumptions handbook on the harmonised framework for impact reporting46. Trustees should report all avoided or removed emissions – including any offsets – separately, rather than deducting them from the emissions of the assets.\n134. Trustees are not expected to calculate projected lifetime emissions of projects for which they are an initial sponsor or lender, in the year that they were financed. If these emissions are included in the TCFD report they should be set out separately.\n135.Trustees must, during each scheme year for which the regulations apply - including the first scheme year and any first scheme year of re-application47 - obtain the data, use it to calculate each selected metric, and use the metric they have calculated to identify and assess the climate-related risks and opportunities which are relevant to the scheme. Trustees are required to meet these requirements “as far as they are able”. They should seek to obtain the most recently available greenhouse gas emissions for the holdings which made up their portfolio on a given date.\n136. Recognising that company reporting years have different year end dates, and that there is often a lag between financial reporting deadlines and the required data becoming available, trustees should use the most recent data available, even if the data used relates to different years. For example, trustees reporting on emissions in the 2022 financial year will likely need to rely on some disclosures from 2021 and earlier."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P43,COLUMNS(TCFD_data!$A$5:A43)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P43,COLUMNS(TCFD!$A$6:A44)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P43,COLUMNS(TCFD_data!$A$6:A44)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P43,COLUMNS(TCFD_data!$A$6:A44)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P43,COLUMNS(TCFD_data!$A$6:A44)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P44,COLUMNS(TCFD_data!$A$5:A44)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P44,COLUMNS(TCFD!$A$6:A45)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P44,COLUMNS(TCFD_data!$A$6:A45)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P44,COLUMNS(TCFD_data!$A$6:A45)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P44,COLUMNS(TCFD_data!$A$6:A45)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P45,COLUMNS(TCFD_data!$A$5:A45)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P45,COLUMNS(TCFD!$A$6:A46)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P45,COLUMNS(TCFD_data!$A$6:A46)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P45,COLUMNS(TCFD_data!$A$6:A46)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P45,COLUMNS(TCFD_data!$A$6:A46)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P46,COLUMNS(TCFD_data!$A$5:A46)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P46,COLUMNS(TCFD!$A$6:A47)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P46,COLUMNS(TCFD_data!$A$6:A47)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P46,COLUMNS(TCFD_data!$A$6:A47)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P46,COLUMNS(TCFD_data!$A$6:A47)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P47,COLUMNS(TCFD_data!$A$5:A47)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P47,COLUMNS(TCFD!$A$6:A48)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P47,COLUMNS(TCFD_data!$A$6:A48)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P47,COLUMNS(TCFD_data!$A$6:A48)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P47,COLUMNS(TCFD_data!$A$6:A48)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P48,COLUMNS(TCFD_data!$A$5:A48)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P48,COLUMNS(TCFD!$A$6:A49)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P48,COLUMNS(TCFD_data!$A$6:A49)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P48,COLUMNS(TCFD_data!$A$6:A49)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P48,COLUMNS(TCFD_data!$A$6:A49)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P49,COLUMNS(TCFD_data!$A$5:A49)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P49,COLUMNS(TCFD!$A$6:A50)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P49,COLUMNS(TCFD_data!$A$6:A50)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P49,COLUMNS(TCFD_data!$A$6:A50)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P49,COLUMNS(TCFD_data!$A$6:A50)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P50,COLUMNS(TCFD_data!$A$5:A50)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P50,COLUMNS(TCFD!$A$6:A51)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P50,COLUMNS(TCFD_data!$A$6:A51)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P50,COLUMNS(TCFD_data!$A$6:A51)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P50,COLUMNS(TCFD_data!$A$6:A51)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P51,COLUMNS(TCFD_data!$A$5:A51)),\"\")","v":"Metrics and targets"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$C$99,TCFD_data!$P51,COLUMNS(TCFD!$A$6:A52)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$D$5:$D$99,TCFD_data!$P51,COLUMNS(TCFD_data!$A$6:A52)),\"\")","v":"Part 3, 166. Trustees must set at least one target for the scheme in relation to at least one of the metrics which they have selected to calculate and must disclose associated information in their TCFD report. Performance against the target which trustees have set should be measured and the target reviewed in each scheme year. The requirement to measure performance against targets must be met by trustees “as far as they are able”.\nPart 3, 168. The targets that trustees set should be scheme-specific and should not conflict with trustees’ fiduciary duties, or the investment policies stated in the Statement of Investment Principles.\nTherefore, the target which trustees set should not be more than 10 years into the future."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$E$99,TCFD_data!$P51,COLUMNS(TCFD_data!$A$6:A52)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n166. Trustees must set at least one target for the scheme in relation to at least one of the metrics which they have selected to calculate and must disclose associated information in their TCFD report. Performance against the target which trustees have set should be measured and the target reviewed in each scheme year. The requirement to measure performance against targets must be met by trustees “as far as they are able”. See Part 2 paragraphs 1 to 14.\n167. Target-setting should be used by trustee boards to track their efforts to manage climate change risk exposure and take advantage of climate change opportunities.\nPart 3, 168. The targets that trustees set should be scheme-specific and should not conflict with trustees’ fiduciary duties, or the investment policies stated in the Statement of Investment Principles. An excessive focus on portfolio optimisation to meet targets at the expense of scheme objectives could be contrary to trustees fiduciary duty under trusts law. There is no expectation that trustees should set targets which require them to divest or invest in a given way, and the targets are not legally binding.\n169. For their chosen target, trustees should set a reference base year against which progress is assessed, a timeframe for achieving the target and the methodology by which they will calculate performance against it.\n170. Whilst long term targets such as “net zero by 2050” are ambitious, a long- term target with no interim targets would not on its own meet our expectation for trustees to consider and appropriately manage climate-related risk. Therefore, the target which trustees set should not be more than 10 years into the future. Where trustees choose to set a target which is more than 10 years into the future – and they do not set any interim targets – they should explain why in their report.\n171. Targets can be percentage-based or absolute. They can be a fixed point, or a point relative to a benchmark.\n172. Trustees are free to select a target in relation to the whole portfolio or only part of the portfolio – for example, in relation to a particular section, fund, sector or asset class. Any emissions target set by the trustees need not cover all 3 Scopes of GHG emissions.\n173. The target is purely for the management of material climate-related risks and opportunities – trustees are not expected to align their own targets with other schemes’ or Government’s targets. As explained above, the targets are not legally binding.\n174. Targets should be embedded in governance, strategy and risk management processes, and communicated to service providers, where relevant to their services."},{"$f":"IFERROR(INDEX(TCFD_data!$E$5:$F$99,TCFD_data!$P51,COLUMNS(TCFD_data!$A$6:A52)),\"\")","v":"Part 3: Climate change governance and production of a TCFD Report\n166. Trustees must set at least one target for the scheme in relation to at least one of the metrics which they have selected to calculate and must disclose associated information in their TCFD report. Performance against the target which trustees have set should be measured and the target reviewed in each scheme year. The requirement to measure performance against targets must be met by trustees “as far as they are able”. See Part 2 paragraphs 1 to 14.\n167. Target-setting should be used by trustee boards to track their efforts to manage climate change risk exposure and take advantage of climate change opportunities.\nPart 3, 168. The targets that trustees set should be scheme-specific and should not conflict with trustees’ fiduciary duties, or the investment policies stated in the Statement of Investment Principles. An excessive focus on portfolio optimisation to meet targets at the expense of scheme objectives could be contrary to trustees fiduciary duty under trusts law. There is no expectation that trustees should set targets which require them to divest or invest in a given way, and the targets are not legally binding.\n169. For their chosen target, trustees should set a reference base year against which progress is assessed, a timeframe for achieving the target and the methodology by which they will calculate performance against it.\n170. Whilst long term targets such as “net zero by 2050” are ambitious, a long- term target with no interim targets would not on its own meet our expectation for trustees to consider and appropriately manage climate-related risk. Therefore, the target which trustees set should not be more than 10 years into the future. Where trustees choose to set a target which is more than 10 years into the future – and they do not set any interim targets – they should explain why in their report.\n171. Targets can be percentage-based or absolute. They can be a fixed point, or a point relative to a benchmark.\n172. Trustees are free to select a target in relation to the whole portfolio or only part of the portfolio – for example, in relation to a particular section, fund, sector or asset class. Any emissions target set by the trustees need not cover all 3 Scopes of GHG emissions.\n173. The target is purely for the management of material climate-related risks and opportunities – trustees are not expected to align their own targets with other schemes’ or Government’s targets. As explained above, the targets are not legally binding.\n174. Targets should be embedded in governance, strategy and risk management processes, and communicated to service providers, where relevant to their services."}]
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[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P72,COLUMNS(TCFD_data!$A$5:A72)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P72,COLUMNS(TCFD!$A$6:A73)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P72,COLUMNS(TCFD_data!$A$6:A73)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P72,COLUMNS(TCFD_data!$A$6:A73)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P72,COLUMNS(TCFD_data!$A$6:A73)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P73,COLUMNS(TCFD_data!$A$5:A73)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P73,COLUMNS(TCFD!$A$6:A74)),\"\")","v":"Write in plain English; at least providing a plain English summary. \nPublish within 7 months of the end of the scheme year."},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P73,COLUMNS(TCFD_data!$A$6:A74)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P73,COLUMNS(TCFD_data!$A$6:A74)),\"\")","v":"Write in plain English; at least providing a plain English summary. \nPublish within 7 months of the end of the scheme year."},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P73,COLUMNS(TCFD_data!$A$6:A74)),\"\")","v":"Write in plain English; at least providing a plain English summary. \nPublish within 7 months of the end of the scheme year."}]
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[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P75,COLUMNS(TCFD_data!$A$5:A75)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P75,COLUMNS(TCFD!$A$6:A76)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P75,COLUMNS(TCFD_data!$A$6:A76)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P75,COLUMNS(TCFD_data!$A$6:A76)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P75,COLUMNS(TCFD_data!$A$6:A76)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P76,COLUMNS(TCFD_data!$A$5:A76)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P76,COLUMNS(TCFD!$A$6:A77)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P76,COLUMNS(TCFD_data!$A$6:A77)),\"\")","v":"Write in plain English; at least providing a plain English summary. \nPublish within 7 months of the end of the scheme year."},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P76,COLUMNS(TCFD_data!$A$6:A77)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P76,COLUMNS(TCFD_data!$A$6:A77)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P77,COLUMNS(TCFD_data!$A$5:A77)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P77,COLUMNS(TCFD!$A$6:A78)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P77,COLUMNS(TCFD_data!$A$6:A78)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P77,COLUMNS(TCFD_data!$A$6:A78)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P77,COLUMNS(TCFD_data!$A$6:A78)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P78,COLUMNS(TCFD_data!$A$5:A78)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P78,COLUMNS(TCFD!$A$6:A79)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P78,COLUMNS(TCFD_data!$A$6:A79)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P78,COLUMNS(TCFD_data!$A$6:A79)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P78,COLUMNS(TCFD_data!$A$6:A79)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P79,COLUMNS(TCFD_data!$A$5:A79)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P79,COLUMNS(TCFD!$A$6:A80)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P79,COLUMNS(TCFD_data!$A$6:A80)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P79,COLUMNS(TCFD_data!$A$6:A80)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P79,COLUMNS(TCFD_data!$A$6:A80)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P80,COLUMNS(TCFD_data!$A$5:A80)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P80,COLUMNS(TCFD!$A$6:A81)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P80,COLUMNS(TCFD_data!$A$6:A81)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P80,COLUMNS(TCFD_data!$A$6:A81)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P80,COLUMNS(TCFD_data!$A$6:A81)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P81,COLUMNS(TCFD_data!$A$5:A81)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P81,COLUMNS(TCFD!$A$6:A82)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P81,COLUMNS(TCFD_data!$A$6:A82)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P81,COLUMNS(TCFD_data!$A$6:A82)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P81,COLUMNS(TCFD_data!$A$6:A82)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P82,COLUMNS(TCFD_data!$A$5:A82)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P82,COLUMNS(TCFD!$A$6:A83)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P82,COLUMNS(TCFD_data!$A$6:A83)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P82,COLUMNS(TCFD_data!$A$6:A83)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P82,COLUMNS(TCFD_data!$A$6:A83)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P83,COLUMNS(TCFD_data!$A$5:A83)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P83,COLUMNS(TCFD!$A$6:A84)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P83,COLUMNS(TCFD_data!$A$6:A84)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P83,COLUMNS(TCFD_data!$A$6:A84)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P83,COLUMNS(TCFD_data!$A$6:A84)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P84,COLUMNS(TCFD_data!$A$5:A84)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P84,COLUMNS(TCFD!$A$6:A85)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P84,COLUMNS(TCFD_data!$A$6:A85)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P84,COLUMNS(TCFD_data!$A$6:A85)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P84,COLUMNS(TCFD_data!$A$6:A85)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P85,COLUMNS(TCFD_data!$A$5:A85)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P85,COLUMNS(TCFD!$A$6:A86)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P85,COLUMNS(TCFD_data!$A$6:A86)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P85,COLUMNS(TCFD_data!$A$6:A86)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P85,COLUMNS(TCFD_data!$A$6:A86)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P86,COLUMNS(TCFD_data!$A$5:A86)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P86,COLUMNS(TCFD!$A$6:A87)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P86,COLUMNS(TCFD_data!$A$6:A87)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P86,COLUMNS(TCFD_data!$A$6:A87)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P86,COLUMNS(TCFD_data!$A$6:A87)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P87,COLUMNS(TCFD_data!$A$5:A87)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P87,COLUMNS(TCFD!$A$6:A88)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P87,COLUMNS(TCFD_data!$A$6:A88)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P87,COLUMNS(TCFD_data!$A$6:A88)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P87,COLUMNS(TCFD_data!$A$6:A88)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P88,COLUMNS(TCFD_data!$A$5:A88)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P88,COLUMNS(TCFD!$A$6:A89)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P88,COLUMNS(TCFD_data!$A$6:A89)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P88,COLUMNS(TCFD_data!$A$6:A89)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P88,COLUMNS(TCFD_data!$A$6:A89)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P89,COLUMNS(TCFD_data!$A$5:A89)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P89,COLUMNS(TCFD!$A$6:A90)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P89,COLUMNS(TCFD_data!$A$6:A90)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P89,COLUMNS(TCFD_data!$A$6:A90)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P89,COLUMNS(TCFD_data!$A$6:A90)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P90,COLUMNS(TCFD_data!$A$5:A90)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P90,COLUMNS(TCFD!$A$6:A91)),\"\")","v":"Reference to the TCFD should be included in the Annual Report"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P90,COLUMNS(TCFD_data!$A$6:A91)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P90,COLUMNS(TCFD_data!$A$6:A91)),\"\")","v":"Reference to the TCFD should be included in the Annual Report"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P90,COLUMNS(TCFD_data!$A$6:A91)),\"\")","v":"Reference to the TCFD should be included in the Annual Report"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P91,COLUMNS(TCFD_data!$A$5:A91)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P91,COLUMNS(TCFD!$A$6:A92)),\"\")","v":"The TCFD report should be easily and freely accessible via the web"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P91,COLUMNS(TCFD_data!$A$6:A92)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P91,COLUMNS(TCFD_data!$A$6:A92)),\"\")","v":"The TCFD report should be easily and freely accessible via the web"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P91,COLUMNS(TCFD_data!$A$6:A92)),\"\")","v":"The TCFD report should be easily and freely accessible via the web"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P92,COLUMNS(TCFD_data!$A$5:A92)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P92,COLUMNS(TCFD!$A$6:A93)),\"\")","v":"Trustees should satisfy themselves that they have adequately taken account of the needs of disabled people in publishing the TCFD Report."},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P92,COLUMNS(TCFD_data!$A$6:A93)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P92,COLUMNS(TCFD_data!$A$6:A93)),\"\")","v":"Trustees should satisfy themselves that they have adequately taken account of the needs of disabled people in publishing the TCFD Report."},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P92,COLUMNS(TCFD_data!$A$6:A93)),\"\")","v":"Trustees should satisfy themselves that they have adequately taken account of the needs of disabled people in publishing the TCFD Report."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P93,COLUMNS(TCFD_data!$A$5:A93)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P93,COLUMNS(TCFD!$A$6:A94)),\"\")","v":"The online report should be easily downloadable and printable."},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P93,COLUMNS(TCFD_data!$A$6:A94)),\"\")","v":"Reference to the TCFD should be included in the Annual Report"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P93,COLUMNS(TCFD_data!$A$6:A94)),\"\")","v":"The online report should be easily downloadable and printable."},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P93,COLUMNS(TCFD_data!$A$6:A94)),\"\")","v":"The online report should be easily downloadable and printable."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P94,COLUMNS(TCFD_data!$A$5:A94)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P94,COLUMNS(TCFD!$A$6:A95)),\"\")","v":"Additionally, the TCFD report may be published elsewhere"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P94,COLUMNS(TCFD_data!$A$6:A95)),\"\")","v":"The TCFD report should be easily and freely accessible via the web"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P94,COLUMNS(TCFD_data!$A$6:A95)),\"\")","v":"Additionally, the TCFD report may be published elsewhere"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P94,COLUMNS(TCFD_data!$A$6:A95)),\"\")","v":"Additionally, the TCFD report may be published elsewhere"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P95,COLUMNS(TCFD_data!$A$5:A95)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P95,COLUMNS(TCFD!$A$6:A96)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P95,COLUMNS(TCFD_data!$A$6:A96)),\"\")","v":"Trustees should satisfy themselves that they have adequately taken account of the needs of disabled people in publishing the TCFD Report."},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P95,COLUMNS(TCFD_data!$A$6:A96)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P95,COLUMNS(TCFD_data!$A$6:A96)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P96,COLUMNS(TCFD_data!$A$5:A96)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P96,COLUMNS(TCFD!$A$6:A97)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P96,COLUMNS(TCFD_data!$A$6:A97)),\"\")","v":"The online report should be easily downloadable and printable."},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P96,COLUMNS(TCFD_data!$A$6:A97)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P96,COLUMNS(TCFD_data!$A$6:A97)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P97,COLUMNS(TCFD_data!$A$5:A97)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P97,COLUMNS(TCFD!$A$6:A98)),\"\")","v":"The statutory instrument on trustee knowledge and understanding does not have statutory guidance attached to it, rather the statutory guidance provides best practice advice that trustees are encouraged to follow."},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P97,COLUMNS(TCFD_data!$A$6:A98)),\"\")","v":"Additionally, the TCFD report may be published elsewhere"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P97,COLUMNS(TCFD_data!$A$6:A98)),\"\")","v":"The statutory instrument on trustee knowledge and understanding does not have statutory guidance attached to it, rather the statutory guidance provides best practice advice that trustees are encouraged to follow."},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P97,COLUMNS(TCFD_data!$A$6:A98)),\"\")","v":"The statutory instrument on trustee knowledge and understanding does not have statutory guidance attached to it, rather the statutory guidance provides best practice advice that trustees are encouraged to follow."}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P98,COLUMNS(TCFD_data!$A$5:A98)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P98,COLUMNS(TCFD!$A$6:A99)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P98,COLUMNS(TCFD_data!$A$6:A99)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P98,COLUMNS(TCFD_data!$A$6:A99)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P98,COLUMNS(TCFD_data!$A$6:A99)),\"\")","v":"-"}]
[null,{"$f":"IFERROR(INDEX(TCFD_data!$H$5:$H$99,TCFD_data!$P99,COLUMNS(TCFD_data!$A$5:A99)),\"\")","v":"General"},null,{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P99,COLUMNS(TCFD!$A$6:A100)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD!$D$5:$G$99,TCFD_data!$P99,COLUMNS(TCFD_data!$A$6:A100)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P99,COLUMNS(TCFD_data!$A$6:A100)),\"\")","v":"-"},{"$f":"IFERROR(INDEX(TCFD_data!$C$5:$F$99,TCFD_data!$P99,COLUMNS(TCFD_data!$A$6:A100)),\"\")","v":"-"}]

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["9 Back",null,"UNPRI Reporting and Assessment"]
[]
[null,"Overarching requirement","Specific instrument \n(if different, or if subordinate to the overarching legislation or requirement)","URLs","Applicability","Current or forthcoming requirement","Date effective from","Date of next/first report submission","Reporting location ","Notes",null,"Our ref","Reporting requirements",null,null,null,null,null,null,"Identifiers"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Section","Sub-section","Source","Disclosure requirements","Specific datapoints required","Notes",null,"Type of disclosure","Category  ","Sub-category ",null,null,null,"Row","Section","Sub-section","AND","STACK"]
[null,"2","3","4","6","7","8","9","10","11","12","13","14","15","17","18","19","20","21","22","23","24",null,null,null,"Helper1","Helper2","Helper3","Helper4","Helper5"]
[null,"Principles for Responsible Investment","Senior_Leadership_Statement","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SLS_1_a","Our Commitment","-","Section 1, pg. 7","Why does your organisation engage in responsible investment?","N/A","Section 1 total length: [Free text: Up to 3,000 characters (~400 words)]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B6)","v":1},{"$f":"IF(OR('Drop Downs'!$B$3=C6,'Drop Downs'!$B$3=\"ALL\"),Z6,\"\")","v":1},{"$f":"IF(OR('Drop Downs'!$B$4=M6,'Drop Downs'!$B$4=\"ALL\"),Z6,\"\")","v":1},{"$f":"IF(AA6<>\"\",IF(AB6<>\"\",Z6,\"\"),\"\")","v":1},{"$f":"IFERROR(SMALL($AC$6:$AC$366,Z6),\"\")","v":1}]
[null,"Principles for Responsible Investment","Senior_Leadership_Statement","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SLS_1_b","Our Commitment","-","Section 1, pg. 7","What is your organisation’s overall approach to responsible investment?","N/A","Section 1 total length: [Free text: Up to 3,000 characters (~400 words)]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B7)","v":2},{"$f":"IF(OR('Drop Downs'!$B$3=C7,'Drop Downs'!$B$3=\"ALL\"),Z7,\"\")","v":2},{"$f":"IF(OR('Drop Downs'!$B$4=M7,'Drop Downs'!$B$4=\"ALL\"),Z7,\"\")","v":2},2,{"$f":"IFERROR(SMALL($AC$6:$AC$366,Z7),\"\")","v":2}]
[null,"Principles for Responsible Investment","Senior_Leadership_Statement","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SLS_1_c","Our Commitment","-","Section 1, pg. 7","What are the main differences between your organisation’s approach to responsible investment in its ESG practice and in other practices, across asset classes?","N/A","Section 1 total length: [Free text: Up to 3,000 characters (~400 words)]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B8)","v":3},{"$f":"IF(OR('Drop Downs'!$B$3=C8,'Drop Downs'!$B$3=\"ALL\"),Z8,\"\")","v":3},{"$f":"IF(OR('Drop Downs'!$B$4=M8,'Drop Downs'!$B$4=\"ALL\"),Z8,\"\")","v":3},3,3]
[null,"Principles for Responsible Investment","Senior_Leadership_Statement","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SLS_2_a","Annual overview","-","Section 2, pg 7","Discuss your organisation’s progress during the reporting year on the responsible investment issue you consider most relevant or material to your organisation or its assets.","N/A","Section 2 total length: [Free text: Up to 3,600 characters (~500 words)]",null,"Assessment",null,null,null,null,null,{"$f":"ROWS($B$6:B9)","v":4},{"$f":"IF(OR('Drop Downs'!$B$3=C9,'Drop Downs'!$B$3=\"ALL\"),Z9,\"\")","v":4},{"$f":"IF(OR('Drop Downs'!$B$4=M9,'Drop Downs'!$B$4=\"ALL\"),Z9,\"\")","v":4},4,4]
[null,"Principles for Responsible Investment","Senior_Leadership_Statement","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SLS_2_b","Annual overview","-","Section 2, pg 7","Reflect on your performance with respect to your organisation’s responsible investment objectives and targets during the reporting year. This might involve e.g. outlining your single most important achievement, or describing your general progress, on topics such as the following:\n  - refinement of ESG analysis and incorporation\n  - stewardship activities with investees and/ or with policy makers\n  - collaborative engagements\n  - attainment of responsible investment certifications and/or awards","N/A","Section 2 total length: [Free text: Up to 3,600 characters (~500 words)]",null,"Assessment",null,null,null,null,null,{"$f":"ROWS($B$6:B10)","v":5},{"$f":"IF(OR('Drop Downs'!$B$3=C10,'Drop Downs'!$B$3=\"ALL\"),Z10,\"\")","v":5},{"$f":"IF(OR('Drop Downs'!$B$4=M10,'Drop Downs'!$B$4=\"ALL\"),Z10,\"\")","v":5},5,5]
[null,"Principles for Responsible Investment","Senior_Leadership_Statement","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SLS_3","Next steps","-","Section 3, pg 8","What specific steps has your organisation outlined to advance your commitment to responsible investment in the next two years?","N/A","[Free text: Up to 800 characters (~100 words)]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B11)","v":6},{"$f":"IF(OR('Drop Downs'!$B$3=C11,'Drop Downs'!$B$3=\"ALL\"),Z11,\"\")","v":6},{"$f":"IF(OR('Drop Downs'!$B$4=M11,'Drop Downs'!$B$4=\"ALL\"),Z11,\"\")","v":6},6,6]
[null,"Principles for Responsible Investment","Senior_Leadership_Statement","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SLS_4","Endorsement","-","Section 4, pg 8","“The Senior leadership statement has been prepared and/or reviewed by [name], [position] and reflects [organisation’s name]’s organisation-wide commitment and approach to responsible investment.”","N/A","Note to signatories: PRI suggests some wording in option (A) below to explain that the above endorsement is only in respect of the Senior Leadership Statement. This should give the member of the signatory’s senior leadership who is providing the endorsement reassurance that they are not being asked to endorse the entire Reporting Framework.  Signatories may accept the below text by selecting option (A). Alternatively, signatories may select option (B) to adapt the below text or to provide an entirely new text to suit their preferences and/ or to align with any applicable legal requirements or norms in their respective jurisdictions.  \n\nՕption (A): \n“This endorsement is for the Senior Leadership Statement only and is not an endorsement of the information reported by [organisation’s name] in the various modules of the Reporting Framework. \n\nThe Senior Leadership Statement is simply provided as a general overview of [organisation’s name]’s responsible investment approach. The Senior Leadership Statement does not constitute advice and should not be relied upon as such, and is not a substitute for the skill, judgment and experience of any third parties, their management, employees, advisors and/or clients when making investment and other business decisions.”\n\nՕption (B): \n[Free text: Up to 2,000 characters (~300 words)]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B12)","v":7},{"$f":"IF(OR('Drop Downs'!$B$3=C12,'Drop Downs'!$B$3=\"ALL\"),Z12,\"\")","v":7},{"$f":"IF(OR('Drop Downs'!$B$4=M12,'Drop Downs'!$B$4=\"ALL\"),Z12,\"\")","v":7},7,7]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_1","Organisation information- Categorisation","-","OO1, pg 14","Select the type that best describes your organisation or the services you provide. For each relevant type, state if (1) This is our only (or primary) type OR (2) This is an additional (secondary) type\nAsset owner options:\n  (A) Non-corporate pension or superannuation or retirement or provident fund or plan\n  (B) Corporate pension or superannuation or retirement or provident fund or plan\n  (C) Insurance company\n  (D) Foundation\n  (E) Endowment (university)\n  (F) Endowment (Other, please specify: ____ [Free text: small])\n  (G) Development finance institution\n  (H) Reserve (sovereign or government-controlled fund)\n  (I) Family office\n  (J) Central bank\n  (K) Co-operative\n  (L) Trade union\n  (M) Bank\n  (N) Other, please specify: ____ [Free text: small]\nInvestment manager options:\n  (O) Fund management\n  (P) Fund of funds, manager of managers or sub-advised products\n  (Q) Execution and advisory\n  (R) Wealth management\n  (S) Fiduciary management or other outsourced discretionary fund allocation","N/A","N/A",null,"Description","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B13)","v":8},{"$f":"IF(OR('Drop Downs'!$B$3=C13,'Drop Downs'!$B$3=\"ALL\"),Z13,\"\")","v":8},{"$f":"IF(OR('Drop Downs'!$B$4=M13,'Drop Downs'!$B$4=\"ALL\"),Z13,\"\")","v":8},{"$f":"IF(AA13<>\"\",IF(AB13<>\"\",Z13,\"\"),\"\")","v":8},8]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_1.1","Organisation information- Categorisation","-","OO1.1, pg 17","Select which pensions you offer.\nFor each relevant option, select (1) This is our only (or primary) type OR (2) This is an additional (secondary) type.\n  (A) Defined benefit\n  (B) Defined contribution\n  (C) Hybrid","N/A","[OO 1.1] will be applicable for reporting if options (A) or (B) \"Pension\" are selected in [OO 1]",null,"Description","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B14)","v":9},{"$f":"IF(OR('Drop Downs'!$B$3=C14,'Drop Downs'!$B$3=\"ALL\"),Z14,\"\")","v":9},{"$f":"IF(OR('Drop Downs'!$B$4=M14,'Drop Downs'!$B$4=\"ALL\"),Z14,\"\")","v":9},{"$f":"IF(AA14<>\"\",IF(AB14<>\"\",Z14,\"\"),\"\")","v":9},9]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_1.2","Organisation information- Categorisation","-","OO 1.2, pg 19","Select which insurance products you offer.\n  (A) Life\n  (B) Health\n  (C) Property and casualty\n  (D) Reinsurance\n  (E) Other, please specify: ____ [Free text: small]","N/A","[OO 1.2] will be applicable for reporting if \"(C) Insurance\" option is selected in [OO 1]",null,"Description","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B15)","v":10},{"$f":"IF(OR('Drop Downs'!$B$3=C15,'Drop Downs'!$B$3=\"ALL\"),Z15,\"\")","v":10},{"$f":"IF(OR('Drop Downs'!$B$4=M15,'Drop Downs'!$B$4=\"ALL\"),Z15,\"\")","v":10},10,10]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_2","Organisation information- Subsidiary information","-","OO 2, pg 21","Does your organisation have subsidiaries that are also PRI signatories in their own right?\n  (A) Yes\n  (B) No","N/A","N/A",null,"Description","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B16)","v":11},{"$f":"IF(OR('Drop Downs'!$B$3=C16,'Drop Downs'!$B$3=\"ALL\"),Z16,\"\")","v":11},{"$f":"IF(OR('Drop Downs'!$B$4=M16,'Drop Downs'!$B$4=\"ALL\"),Z16,\"\")","v":11},11,11]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_2.1","Organisation information- Subsidiary information","-","OO 2.1, pg 23","List your subsidiaries that are separate PRI signatories.","N/A","[OO 2.1] will be applicable for reporting if \"(A) Yes\" is selected in [OO 2]",null,"Description","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B17)","v":12},{"$f":"IF(OR('Drop Downs'!$B$3=C17,'Drop Downs'!$B$3=\"ALL\"),Z17,\"\")","v":12},{"$f":"IF(OR('Drop Downs'!$B$4=M17,'Drop Downs'!$B$4=\"ALL\"),Z17,\"\")","v":12},12,12]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_2.2","Organisation information- Subsidiary information","-","OO 2.2, pg 25","Indicate if you would like to report the responsible investment activities of your subsidiaries that are separate PRI signatories in this submission. (answer for each subsidiary named in 2.1)","N/A","N/A",null,"Description","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B18)","v":13},{"$f":"IF(OR('Drop Downs'!$B$3=C18,'Drop Downs'!$B$3=\"ALL\"),Z18,\"\")","v":13},{"$f":"IF(OR('Drop Downs'!$B$4=M18,'Drop Downs'!$B$4=\"ALL\"),Z18,\"\")","v":13},13,13]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_3","Organisation information- Reporting year","-","OO 3, pg 27","Indicate the year-end date for your reporting year.","N/A","N/A",null,"Description","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B19)","v":14},{"$f":"IF(OR('Drop Downs'!$B$3=C19,'Drop Downs'!$B$3=\"ALL\"),Z19,\"\")","v":14},{"$f":"IF(OR('Drop Downs'!$B$4=M19,'Drop Downs'!$B$4=\"ALL\"),Z19,\"\")","v":14},14,14]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_4","Organisational information- All asset classes","-","OO 4, pg 28","What were your total assets under management (AUM) at the end of the indicated reporting year? (USD)\n  (A) AUM of your organisation, including subsidiaries\n  (B) AUM of subsidiaries that are PRI signatories in their own right and excluded from this submission\n  (C) AUM subject to execution, advisory, custody, or research advisory only\nOR Select the tick box if you are in the fundraising process and are unable to report your AUM.\nOR Select the tick box if you are a sovereign wealth fund and choose to not report your AUM.","Total AUM (USD). Plus:\nAUM of subsidiaries that are PRI signatories in their own right and excluded from this submission\nAUM subject to execution, advisory, custody, or research advisory only","N/A",null,"Data","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B20)","v":15},{"$f":"IF(OR('Drop Downs'!$B$3=C20,'Drop Downs'!$B$3=\"ALL\"),Z20,\"\")","v":15},{"$f":"IF(OR('Drop Downs'!$B$4=M20,'Drop Downs'!$B$4=\"ALL\"),Z20,\"\")","v":15},15,15]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_5","Organisational information- Asset breakdown","-","OO 5, pg 32","Provide a percentage breakdown of your total assets under management at the end of your indicated reporting year.\n","AUM breakdown (%) by:\n(A) Listed equity – internal\n(B) Listed equity – external\n(C) Fixed income – internal\n(D) Fixed income – external\n(E) Private equity – internal\n(F) Private equity – external\n(G) Real estate – internal\n(H) Real estate – external\n(I) Infrastructure – internal\n(J) Infrastructure – external\n(K) Hedge funds – internal\n(L) Hedge funds – external\n(M) Forestry – internal\n(N) Forestry – external\n(O) Farmland – internal\n(P) Farmland – external\n(Q) Other – internal, please specify: ____ [Free text: small]\n(R) Other – external, please specify: ____ [Free text: small]\n(S) Off-balance sheet – internal\n(T) Off-balance sheet – external\n","[OO 5] will not be applicable for reporting if \"(A) We are in the fundraising process and are unable to report our AUM\" is selected in [OO 4.1]",null,"Data","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B21)","v":16},{"$f":"IF(OR('Drop Downs'!$B$3=C21,'Drop Downs'!$B$3=\"ALL\"),Z21,\"\")","v":16},{"$f":"IF(OR('Drop Downs'!$B$4=M21,'Drop Downs'!$B$4=\"ALL\"),Z21,\"\")","v":16},16,16]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_5.1","Organisational information- Asset breakdown","-","OO 5.1, pg 42","Provide a breakdown of your organisation's externally managed assets between segregated mandates and pooled funds or investments.\n","Breakdown (%) externally managed assets separately for  (A) Segregated mandate(s) and (B) Pooled fund(s) or pooled investment(s) for each of the following:\n(1) Listed equity\n(2) Fixed income\n(3) Private equity\n(4) Real estate\n(5) Infrastructure\n(6) Hedge funds\n(7) Forestry\n(8) Farmland\n(9) Other\n(10) Off- balance sheet","The options (1) to (10) shown in [OO 5.1] will match those which have >0% in \"External\" of [O0 5]\nFor example, option \"(1) Listed equity\" will be shown in [OO 5.1] if \"(B) Listed Equity - External\" has >0% in [OO 5]",null,"Data","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B22)","v":17},{"$f":"IF(OR('Drop Downs'!$B$3=C22,'Drop Downs'!$B$3=\"ALL\"),Z22,\"\")","v":17},{"$f":"IF(OR('Drop Downs'!$B$4=M22,'Drop Downs'!$B$4=\"ALL\"),Z22,\"\")","v":17},17,17]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_5.2_LE","Organisational information- Asset breakdown","-","OO 5.2 LE, pg 44 ","Provide a further breakdown of your listed equity assets.\n  (A) Internal allocation\n  (B) External allocation – segregated\n  (C) External allocation – poole","Breakdown (%) listed equity assets separately for (A) Internal allocation (B) External allocation – segregated and (C) External allocation – pooled, by:\n(1) Passive equity\n(2) Active – quantitative\n(3) Active – fundamental\n(4) Investment trusts (REITs and similar publicly quoted vehicles)\n(5) Other, please specify: ____ [Free text: small]","Option \"(A) Internal allocation\" will be shown in [OO 5.2 LE] if \"(A) Listed Equity - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 LE] if \"(1) Listed equity\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 LE] if \"(1) Listed equity\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]",null,"Data","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B23)","v":18},{"$f":"IF(OR('Drop Downs'!$B$3=C23,'Drop Downs'!$B$3=\"ALL\"),Z23,\"\")","v":18},{"$f":"IF(OR('Drop Downs'!$B$4=M23,'Drop Downs'!$B$4=\"ALL\"),Z23,\"\")","v":18},18,18]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_5.2_FI","Organisational information- Asset breakdown","-","OO 5.2 FI, pg 48","Provide a further breakdown of your fixed income assets.","Breakdown (%) fixed income assets separately for A) Internal allocation, (B) External allocation – segregated and(C) External allocation – pooled, by: \n(1) Passive – SSA\n(2) Passive – corporate\n(3) Passive – securitised\n(4) Active – SSA\n(5) Active – corporate\n(6) Active – securitised\n(7) Private debt","Option \"(A) Internal allocation\" will be shown in [OO 5.2 FI] if \"(C) Fixed income - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 FI] if \"(2) Fixed income\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 FI] if \"(2) Fixed income\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]",null,"Data","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B24)","v":19},{"$f":"IF(OR('Drop Downs'!$B$3=C24,'Drop Downs'!$B$3=\"ALL\"),Z24,\"\")","v":19},{"$f":"IF(OR('Drop Downs'!$B$4=M24,'Drop Downs'!$B$4=\"ALL\"),Z24,\"\")","v":19},19,19]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_5.2_PE","Organisational information- Asset breakdown","-","OO 5.2 PE, pg 52","Provide a further breakdown of your private equity assets.","Breakdown (%) private equity assets separately for (A) Internal allocation, (B) External allocation – segregated and(C) External allocation – pooled by:\n(1) Venture capital\n(2) Growth capital\n(3) (Leveraged) buyout\n(4) Distressed, turnaround or special situations\n(5) Impact investment\n(6) Secondaries\n(7) Other, please specify: ____ [Free text: small]","Option \"(A) Internal allocation\" will be shown in [OO 5.2 PE] if \"(E) Private Equity - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 PE] if \"(3) Private equity\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 PE] if \"(3) Private equity\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]",null,"Data","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B25)","v":20},{"$f":"IF(OR('Drop Downs'!$B$3=C25,'Drop Downs'!$B$3=\"ALL\"),Z25,\"\")","v":20},{"$f":"IF(OR('Drop Downs'!$B$4=M25,'Drop Downs'!$B$4=\"ALL\"),Z25,\"\")","v":20},20,20]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_5.2_RE","Organisational information- Asset breakdown","-","OO 5.2 RE, pg 54","Provide a further breakdown of your real estate assets.","Breakdown (%) real estate assets for (A) Internal allocation, (B) External allocation – segregated, and (C) External allocation – pooled, by:\n(1) Retail\n(2) Office\n(3) Industrial\n(4) Residential\n(5) Hotel\n(6) Lodging, leisure and recreation\n(7) Education\n(8) Technology/science\n(9) Healthcare\n(10) Mixed use\n(11) Other, please specify: ____ [Free text: small]","Option \"(A) Internal allocation\" will be shown in [OO 5.2 RE] if \"(G) Real Estate - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 RE] if \"(4) Real estate\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 RE] if \"(4) Real estate\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]",null,"Data","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B26)","v":21},{"$f":"IF(OR('Drop Downs'!$B$3=C26,'Drop Downs'!$B$3=\"ALL\"),Z26,\"\")","v":21},{"$f":"IF(OR('Drop Downs'!$B$4=M26,'Drop Downs'!$B$4=\"ALL\"),Z26,\"\")","v":21},21,21]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_5.2_INF","Organisational information- Asset breakdown","-","OO 5.2 INF, pg 56","Provide a further breakdown of your infrastructure assets.","Breakdown (%) infrastructure assets for (A) Internal allocation, (B) External allocation – segregated and (C) External allocation – pooled, by:\n(1) Data infrastructure\n(2) Energy and water resources\n(3) Environmental services\n(4) Network utilities\n(5) Power generation (excl. renewables)\n(6) Renewable power\n(7) Social infrastructure\n(8) Transport\n(9) Other, please specify: ____ [Free text: small]","Option \"(A) Internal allocation\" will be shown in [OO 5.2 INF] if \"(I) Infrastructure - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 INF] if \"(5) Infrastructure\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 INF] if \"(5) Infrastructure\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]",null,"Data","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B27)","v":22},{"$f":"IF(OR('Drop Downs'!$B$3=C27,'Drop Downs'!$B$3=\"ALL\"),Z27,\"\")","v":22},{"$f":"IF(OR('Drop Downs'!$B$4=M27,'Drop Downs'!$B$4=\"ALL\"),Z27,\"\")","v":22},22,22]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_5.2_HF","Organisational information- Asset breakdown","-","OO 5.2 HF, pg 58","Provide a further breakdown of your hedge fund assets.","Breakdown (%) hedge fund assets for (A) Internal allocation, (B) External allocation – segregated and (C) External allocation – pooled, by: \n(1) Multi strategy\n(2) Long/short equity  \n(3) Long/short credit\n(4) Distressed, special situations and event-driven fundamental\n(5) Structured credit\n(6) Global macro\n(7) Commodity trading advisor\n(8) Other, please specify: ____ [Free text: small]","Option \"(A) Internal allocation\" will be shown in [OO 5.2 HF] if \"(K) Hedge funds - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 HF] if \"(6) Hedge funds\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 HF] if \"(6) Hedge funds\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]",null,"Data","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B28)","v":23},{"$f":"IF(OR('Drop Downs'!$B$3=C28,'Drop Downs'!$B$3=\"ALL\"),Z28,\"\")","v":23},{"$f":"IF(OR('Drop Downs'!$B$4=M28,'Drop Downs'!$B$4=\"ALL\"),Z28,\"\")","v":23},23,23]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_5.2_OBS","Organisational information- Asset breakdown","-","OO 5.2 OBS, pg 61","Provide a further breakdown of your off-balance sheet assets.","Breakdown (%) off-balance sheet assets for (A) Internal allocation, (B) External allocation – segregated and (C) External allocation – pooled, by:\n(1) Money market\n(2) Derivatives\n(3) Cash, cash equivalents or overlays","Option \"(A) Internal allocation\" will be shown in [OO 5.2 OBS] if \"(S) Off balance sheet - Internal\" has >0% in [OO 5]\nOption \"(B) External allocation - Segregated\" will be shown in [OO 5.2 OBS] if \"(10) Off balance sheet\" has >0% in \"(A) Segregated mandate(s)\" in [OO 5.1]\nOption \"(C) External allocation - Pooled\" will be shown in [OO 5.2 OBS] if \"(10) Off balance sheet\" has >0% in \"(B) Pooled fund(s) or pooled investment(s)\" in [OO 5.1]",null,"Data","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,null,{"$f":"ROWS($B$6:B29)","v":24},{"$f":"IF(OR('Drop Downs'!$B$3=C29,'Drop Downs'!$B$3=\"ALL\"),Z29,\"\")","v":24},{"$f":"IF(OR('Drop Downs'!$B$4=M29,'Drop Downs'!$B$4=\"ALL\"),Z29,\"\")","v":24},24,24]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_6_LE","ESG strategies- Listed equity","-","OO 6 LE , Principle 1, pg 63","Which ESG incorporation strategy and/or combination of strategies do you apply to your internally managed active listed equity? (for each, indicate percentage out of total internally managed active listed equity):\n  (A) Screening alone\n  (B) Thematic alone\n  (C) Integration alone\n  (D) Screening and integration\n  (E) Thematic and integration\n  (F)  Screening and thematic\n  (G) All three strategies combined\n  (H) None","Breakdown (%) of internally managed active listed equity by the ESG incorporation strategy and/or combination of strategies applied:\n(A) Screening alone\n(B) Thematic alone\n(C) Integration alone\n(D) Screening and integration\n(E) Thematic and integration\n(F)  Screening and thematic\n(G) All three strategies combined\n(H) None","[OO 6 LE] will be applicable for reporting if options \"(2) Quantitative\", \"(3) Fundamental\", \"(4) Investment Trusts\", \"(5) Other\" have >0% in \"(A) Internal allocation\" in [OO 5.2 LE]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B30)","v":25},{"$f":"IF(OR('Drop Downs'!$B$3=C30,'Drop Downs'!$B$3=\"ALL\"),Z30,\"\")","v":25},{"$f":"IF(OR('Drop Downs'!$B$4=M30,'Drop Downs'!$B$4=\"ALL\"),Z30,\"\")","v":25},25,25]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_6.1_LE","ESG strategies- Listed equity","-","OO 6.1 LE, Principle 1, pg 65","What type of screening is applied to your internally managed active listed equity assets?","Breakdown (%) of total listed equities by the screening strategy applied:\n(A) Positive/best-in-class screening only\n(B) Negative screening only\n(C) A combination of positive/best-in-class and negative screening","[OO 6.1 LE] will be applicable for reporting if any of the screening options (A), (D), (F), (G) have >0% in [OO 6 LE]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B31)","v":26},{"$f":"IF(OR('Drop Downs'!$B$3=C31,'Drop Downs'!$B$3=\"ALL\"),Z31,\"\")","v":26},{"$f":"IF(OR('Drop Downs'!$B$4=M31,'Drop Downs'!$B$4=\"ALL\"),Z31,\"\")","v":26},26,26]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_6_FI","ESG strategies- Fixed income","-","OO 6 FI, Principle 1, pg 67","Which ESG incorporation strategy and/or combination of strategies do you apply to your internally managed active fixed income?","Breakdown (%) internally managed active fixed income separately for each of (1) Fixed income – SSA, (2) Fixed income – corporate and (3) Fixed income – securitised, by ESG incorporation strategy and/or combination of strategies:\n(A) Screening alone\n(B) Thematic alone\n(C) Integration alone\n(D) Screening and integration\n(E) Thematic and integration\n(F)  Screening and thematic\n(G) All three strategies combined\n(H) None","[OO 6 FI] will be applicable for reporting if options \"(4) Active - SSA\", \"(5) Active - Corporate\", or \"(6) Securitised\" have >0% in the \"(A) Internal allocation\" option of [OO 5.2 FI]\n•\tOption \"(1) Fixed Income - SSA\" will be shown in [OO 6 FI] if \"(4) Active - SSA\" for \"(A) Internal allocation\" has >0% in [OO 5.2 FI]\n•\tOption \"(2) Fixed Income - Corporate\" will be shown in [OO 6 FI] if \"(5) Active - Corporate\" for \"(A) Internal allocation\" has >0% in [OO 5.2 FI]\n•\tOption \"(3) Fixed Income - Securitised\" will be shown in [OO 6 FI] if \"(6) Active - Securitised\" for \"(A) Internal allocation\" has >0% in [OO 5.2 FI]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B32)","v":27},{"$f":"IF(OR('Drop Downs'!$B$3=C32,'Drop Downs'!$B$3=\"ALL\"),Z32,\"\")","v":27},{"$f":"IF(OR('Drop Downs'!$B$4=M32,'Drop Downs'!$B$4=\"ALL\"),Z32,\"\")","v":27},27,27]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_6.1_FI","ESG strategies- Fixed income","-","OO 6.1 FI, Principle 1, pg 70","What type of screening is applied to your internally managed active fixed income?","Breakdown (%) internally managed active fixed income separately for each of (1) Fixed income – SSA, (2) Fixed income – corporate and (3) Fixed income – securitised, by:\n(A) Positive/best-in-class screening only\n(B) Negative screening only\n(C) A combination of positive/best-in-class and negative screening ","[OO 6.1 FI] will be applicable for reporting if any of the screening options (A), (D), (F), (G) have >0% in [OO 6 FI]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B33)","v":28},{"$f":"IF(OR('Drop Downs'!$B$3=C33,'Drop Downs'!$B$3=\"ALL\"),Z33,\"\")","v":28},{"$f":"IF(OR('Drop Downs'!$B$4=M33,'Drop Downs'!$B$4=\"ALL\"),Z33,\"\")","v":28},28,28]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_6_SAM","ESG strategies- Externally managed assets","-","OO 6 SAM, Principle 1, pg 72","Which ESG incorporation strategy and/or combination of strategies apply to your externally managed active listed equity and fixed income?","Breakdown (%) externally managed active listed equity and fixed income for (1) Listed equity - external, (2) Fixed income – SSA - external, (3) Fixed income – corporate - external and (4) Fixed income – securitised - external, by:\n(A) Screening alone\n(B) Thematic alone\n(C) Integration alone\n(D) Screening and integration\n(E) Thematic and integration\n(F)  Screening and thematic\n(G) All three strategies combined\n(H) None","Option \"(1) Listed Equity - External\" will be shown in [OO 6 SAM] if any of the Active options \"(2) Quantitative\", \"(3) Fundamental\", \"(4) Investment Trusts\", \"(5) Other\" have >0% in either of the \"(B) External allocation\" options (B) or (C) of [OO 5.2 LE]\n\n[OO 6 SAM] will be applicable for reporting if any of the Active options \"(4) Active - SSA\", \"(5) Active - Corporate\", or \"(6) Active - Securitised\" have >0% in either of the \"External allocation\" options (B) or (C) of [OO 5.2 FI]\n•\tOption \"(1) Fixed Income - SSA\" will be shown in [OO 6 SAM] if \"(4) Active - SSA\" has >0% in either of the \"External allocation\" options (B) or (C) in [OO 5.2 FI]\n•\tOption \"(2) Fixed Income - Corporate\" will be shown in [OO 6 FI] if \"(5) Active - Corporate\" has >0% in either of the \"External allocation\" options (B) or (C) in [OO 5.2 FI]\n•\tOption \"(3) Fixed Income - Securitised\" will be shown in [OO 6 FI] if \"(6) Active - Securitised\" has >0% in either of the \"External allocation\" options (B) or (C) in [OO 5.2 FI]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B34)","v":29},{"$f":"IF(OR('Drop Downs'!$B$3=C34,'Drop Downs'!$B$3=\"ALL\"),Z34,\"\")","v":29},{"$f":"IF(OR('Drop Downs'!$B$4=M34,'Drop Downs'!$B$4=\"ALL\"),Z34,\"\")","v":29},29,29]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_6.1_SAM","ESG strategies- Externally managed assets","-","OO 6.1 SAM, Principle 1, pg 74","What type of screening is applied to your externally managed active listed equity and fixed income?","Breakdown (%) externally managed active listed equity and fixed income for (1) Listed equity - external, (2) Fixed income – SSA - external, (3) Fixed income – corporate - external and (4) Fixed income – securitised - external, by:\n(A) Positive/best-in-class screening only\n(B) Negative screening only\n(C) A combination of positive/best-in-class and negative screening","[OO 6.1 SAM] will be applicable for reporting if any of the screening options (A), (D), (F), (G) have >0% in [OO 6 SAM]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B35)","v":30},{"$f":"IF(OR('Drop Downs'!$B$3=C35,'Drop Downs'!$B$3=\"ALL\"),Z35,\"\")","v":30},{"$f":"IF(OR('Drop Downs'!$B$4=M35,'Drop Downs'!$B$4=\"ALL\"),Z35,\"\")","v":30},30,30]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_6_HF","ESG strategies- Hedge funds","-","OO 6 HF, Principle 1, pg 76","Do you conduct negative screening on your hedge fund assets? (Yes/No)","N/A","[OO 6 HF] will be applicable for reporting if \"(K) Hedge funds - Internal\" has >0% in [OO 5]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B36)","v":31},{"$f":"IF(OR('Drop Downs'!$B$3=C36,'Drop Downs'!$B$3=\"ALL\"),Z36,\"\")","v":31},{"$f":"IF(OR('Drop Downs'!$B$4=M36,'Drop Downs'!$B$4=\"ALL\"),Z36,\"\")","v":31},31,31]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_7","Externally managed assets- Captive relationships","-","OO 7, pg 77","Does your organisation have a captive relationship with some or all of its external managers? (Yes/No)","N/A","[OO 7] will be applicable for reporting if >0% coverage is reported for any externally managed asset class in [OO 5]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B37)","v":32},{"$f":"IF(OR('Drop Downs'!$B$3=C37,'Drop Downs'!$B$3=\"ALL\"),Z37,\"\")","v":32},{"$f":"IF(OR('Drop Downs'!$B$4=M37,'Drop Downs'!$B$4=\"ALL\"),Z37,\"\")","v":32},32,32]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_7.1","Externally managed assets- Captive relationships","-","OO 7.1, pg 79","Please provide details on the captive relationship you have with your external manager(s).","N/A","[OO 7.1] will be applicable for reporting if \"(A) Yes\" is selected in in [OO 7]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B38)","v":33},{"$f":"IF(OR('Drop Downs'!$B$3=C38,'Drop Downs'!$B$3=\"ALL\"),Z38,\"\")","v":33},{"$f":"IF(OR('Drop Downs'!$B$4=M38,'Drop Downs'!$B$4=\"ALL\"),Z38,\"\")","v":33},33,33]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_7.2","Externally managed assets- Captive relationships","-","OO 7.2, pg 80","Per asset class, does this captive relationship apply to 90% or more of your externally managed AUM?\nYes/No for each of:\n  (A) Listed equity \n  (B) Fixed income\n  (C) Private equity\n  (D) Real estate\n  (E) Infrastructure\n  (F) Hedge funds\n  (G) Forestry\n  (H) Farmland\n  (I) Other\n  (J) Off balance sheet","% of externally managed AUM the captive relationship applies to, by asset class (N.B. only need to report if it is +/-90%- do not need to report actual percentages):\n(A) Listed equity \n(B) Fixed income\n(C) Private equity\n(D) Real estate\n(E) Infrastructure\n(F) Hedge funds\n(G) Forestry\n(H) Farmland\n(I) Other\n(J) Off balance sheet","[OO 7.2] will be applicable for reporting if \"(A) Yes\" is selected in in [OO 7]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B39)","v":34},{"$f":"IF(OR('Drop Downs'!$B$3=C39,'Drop Downs'!$B$3=\"ALL\"),Z39,\"\")","v":34},{"$f":"IF(OR('Drop Downs'!$B$4=M39,'Drop Downs'!$B$4=\"ALL\"),Z39,\"\")","v":34},34,34]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_8","Externally managed assets-Investment consultants","-","OO 8, pg 83","Does your organisation engage investment consultants in the selection, appointment or monitoring of your external investment managers?\n  (Yes/No)","N/A","OO 8] will be applicable for reporting if >0% coverage is reported for any externally managed asset class in [OO 5]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B40)","v":35},{"$f":"IF(OR('Drop Downs'!$B$3=C40,'Drop Downs'!$B$3=\"ALL\"),Z40,\"\")","v":35},{"$f":"IF(OR('Drop Downs'!$B$4=M40,'Drop Downs'!$B$4=\"ALL\"),Z40,\"\")","v":35},35,35]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_9_LE","Stewardship- Listed Equity","-","OO 9 LE, Principle 2, pg 84","Does your organisation conduct stewardship activities for your listed equity assets?\n  (1) Engagement on listed equity – active\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct this stewardship activity\n  (2) Engagement on listed equity – passive\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\nWe did not conduct this stewardship activity\n  (3) (Proxy) voting on listed equity – active\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct this stewardship activity\n  (4) (Proxy) voting on listed equity – passive\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct this stewardship activity","N/A","[OO 9 LE] will be applicable for reporting if there is >0% in \"(A) Listed Equity - Internal\" or \"(B) Listed Equity - External\" in [OO 5]\n\nOption \"(B) Through external managers\" in [OO 9 LE] will not be applicable for reporting if \"(B) External allocation - Segregated\" and \"(C) External allocation - Pooled\" are both 0% in [OO 5.2 LE]\n\nOption \"(1) Engagement on active LE\" in [OO 9 LE] will be applicable for reporting if options \"(2) Quantitative\", \"(3) Fundamental\", \"(4) Investment Trusts\", \"(5) Other\" have >0% in any of the options (A, B, C) of [OO 5.2 LE]\nOption \"(2) Engagement on passive LE\" in [OO 9 LE] will be applicable for reporting if option \"(1) Passive\" has >0% in any of the options (A, B, C) of [OO 5.2 LE]\nOption \"(3) (Proxy) voting on active LE\" in [OO 9 LE] will be applicable for reporting if option \"(2) Quantitative\", \"(3) Fundamental\", \"(4) Investment Trusts\", \"(5) Other\" have >0% in any of the options (A, B, C) of [OO 5.2 LE]\nOption \"(4) (Proxy) voting on passive LE\" in [OO 9 LE] will be applicable for reporting if option \"(1) Passive\" has >0% in any of the options (A, B, C) of [OO 5.2 LE]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B41)","v":36},{"$f":"IF(OR('Drop Downs'!$B$3=C41,'Drop Downs'!$B$3=\"ALL\"),Z41,\"\")","v":36},{"$f":"IF(OR('Drop Downs'!$B$4=M41,'Drop Downs'!$B$4=\"ALL\"),Z41,\"\")","v":36},36,36]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_9_FI","Stewardship- Fixed Income","-","OO 9 FI, Principle 2, pg 91","Does your organisation conduct stewardship activities for your fixed income assets?\n(1) Passive – SSA\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type\n(2) Passive – corporate\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type\n(3) Passive – securitised\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type\n(4) Active – SSA\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type\n(5) Active – corporate\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type\n(6) Active – securitised\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type\n(7) Private debt\n(A) Through service providers \n(B) Through external managers\n(C) Through internal staff\n(D) Collaboratively\n(E) We did not conduct this stewardship activity for this strategy/asset type","N/A","[OO 9 FI] will be applicable for reporting if there is >0% in \"(C) Fixed income - Internal\" or \"(D) Fixed income - External\" in [OO 5]\n\nOption \"(B) Through external managers\" of [OO 9 FI] will not be applicable for reporting if \"(B) External allocation - Segregated\" and \"(C) External allocation - Pooled\" are both 0% in [OO 5.2 FI]\n\nOption \"(1) Passive - SSA\" will be applicable for reporting if options \"(1) Passive - SSA\" have >0% in any of the options (A, B, C) of [OO 5.2 FI]\nOption \"(2) Passive - Corporate\" will be applicable for reporting if option \"(2) Passive - Corporate\" has >0% in any of the options (A, B, C) of [OO 5.2 FI]\nOption \"(3) Passive - Securitised\" will be applicable for reporting if option \"(3) Passive - Securitised\" has >0% in any of the options (A, B, C) of [OO 5.2 FI]\nOption \"(4) Active - SSA\" will be applicable for reporting if option \"(4) Active - SSA\" has >0% in any of the options (A, B, C) of [OO 5.2 FI]\nOption \"(5) Active - Corporate\" will be applicable for reporting if option \"(5) Active - Corporate\" has >0% in any of the options (A, B, C) of [OO 5.2 FI]\nOption \"(6) Active - Securitised\" will be applicable for reporting if option \"(6) Active - Securitised\" has >0% in any of the options (A, B, C) of [OO 5.2 FI]\nOption \"(7) Private debt\" will be applicable for reporting if option \"(7) Private Debt\" has >0% in any of the options (A, B, C) of [OO 5.2 FI]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B42)","v":37},{"$f":"IF(OR('Drop Downs'!$B$3=C42,'Drop Downs'!$B$3=\"ALL\"),Z42,\"\")","v":37},{"$f":"IF(OR('Drop Downs'!$B$4=M42,'Drop Downs'!$B$4=\"ALL\"),Z42,\"\")","v":37},37,37]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_9_ALT","Stewardship- Private equity, real estate and infrastructure","-","OO 9 ALT, Principle 2, pg 98","Does your organisation conduct stewardship activities in the following asset classes?\n  (1) Private equity\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct stewardship activities for this asset class\n  (2) Real estate\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct stewardship activities for this asset class\n  (3) Infrastructure\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct stewardship activities for this asset class","N/A","Option \"(1) Private Equity\" in [OO 9 ALT] will be applicable for reporting if there is >0% in \"(E) Private Equity - Internal\" or \"(F) Private Equity - External\" of [OO 5]\nOption \"(2) Real Estate\" in [OO 9 ALT] will be applicable for reporting if there is >0% in \"(G) Real Estate - Internal\" or \"(H) Real Estate - External\" of [OO 5]\nOption \"(3) Infrastructure\" in [OO 9 ALT] will be applicable for reporting if there is >0% in \"(I) Infrastructure - Internal\" or \"(J) Infrastructure - External\" of [OO 5]\n\nThe option for \"(1) Private Equity\" \"(B) Through external managers\" of [OO 9 ALT] will not be shown if \"(B) External allocation - Segregated\" and \"(C) External allocation - Pooled\" are both 0% in [OO 5.2 PE]\nThe option for \"(2) Real Estate\" \"(B) Through external managers\" of [OO 9 ALT] will not be shown if \"(B) External allocation - Segregated\" and \"(C) External allocation - Pooled\" are both 0% in [OO 5.2 RE]\nThe option for \"(3) Infrastructure\" \"(B) Through external managers\" of [OO 9 ALT] will not be shown if \"(B) External allocation - Segregated\" and \"(C) External allocation - Pooled\" are both 0% in [OO 5.2 INF]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B43)","v":38},{"$f":"IF(OR('Drop Downs'!$B$3=C43,'Drop Downs'!$B$3=\"ALL\"),Z43,\"\")","v":38},{"$f":"IF(OR('Drop Downs'!$B$4=M43,'Drop Downs'!$B$4=\"ALL\"),Z43,\"\")","v":38},38,38]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_9_HF","Stewardship- Hedge funds","-","OO 9 HF, Principle 2, pg 104","Does your organisation conduct stewardship activities for your hedge fund assets?\n  (1) Engagement\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct this stewardship activity\n  (2) (Proxy) voting\n    (A) Through service providers \n    (B) Through external managers\n    (C) Through internal staff\n    (D) Collaboratively\n    (E) We did not conduct this stewardship activity","N/A","[OO 9 HF] will be applicable for reporting if there is >0% in \"(K) Hedge funds - Internal\" or \"(L) Hedge funds - External\" of [OO 5]\n\n\"(2) (Proxy) voting\" will be shown in [OO 9 HF] if \"(2) Long/short equity\" has >0% in any option (A, B, C) of [OO 5.2 HF]\n\nThe option \"(B) Through external managers\" in [OO 9 HF] will not be applicable for reporting if \"(B) External allocation - Segregated\" and \"(C) External allocation - Pooled\" are both 0% in [OO 5.2 HF]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B44)","v":39},{"$f":"IF(OR('Drop Downs'!$B$3=C44,'Drop Downs'!$B$3=\"ALL\"),Z44,\"\")","v":39},{"$f":"IF(OR('Drop Downs'!$B$4=M44,'Drop Downs'!$B$4=\"ALL\"),Z44,\"\")","v":39},39,39]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_10","ESG Incorporation- Internally managed assets","-","00 10, Principle 1, pg 110","For each internally managed asset class, select whether or not you incorporate ESG into your investment decisions.\n  (A) Listed equity – passive\n  (B) Listed equity – active – quantitative\n  (C) Listed equity – active – fundamental\n  (D) Listed equity – investment trusts (REITs and similar publicly quoted vehicles)\n  (E) Listed equity – other\n  (F) Fixed income – SSA\n  (G) Fixed income – corporate\n  (H) Fixed income – securitised\n  (I) Fixed income – private debt\n  (J) Private equity\n  (K) Real estate\n  (L) Infrastructure\n  (M) Hedge funds - Multi strategy\n  (N) Hedge funds - Long/short equity  \n  (O) Hedge funds - Long/short credit\n  (P) Hedge funds - Distressed, special situations and event driven fundamental \n  (Q) Hedge funds - Structured credit\n  (R) Hedge funds - Global macro\n  (S) Hedge funds - Commodity trading advisor\n  (T) Hedge funds - Other\n  (U) Forestry\n  (V) Farmland\n  (W) Other\n  (X) Off balance sheet","N/A","(various dependencies; earlier answers preselect options shown)",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B45)","v":40},{"$f":"IF(OR('Drop Downs'!$B$3=C45,'Drop Downs'!$B$3=\"ALL\"),Z45,\"\")","v":40},{"$f":"IF(OR('Drop Downs'!$B$4=M45,'Drop Downs'!$B$4=\"ALL\"),Z45,\"\")","v":40},40,40]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_11","ESG Incorporation- External manager selection","-","OO 11, Principle 1, pg 119","For each externally managed asset class, select whether or not you incorporate ESG into external manager selection. (Your response should refer to the selection of the external managers who managed the relevant asset classes during the reporting year, regardless of when such selection took place).\n  (A) Listed equity – passive\n  (B) Listed equity – active\n  (C) Fixed income – passive\n  (D) Fixed income – active\n  (E) Private equity\n  (F) Real estate\n  (G) Infrastructure\n  (H) Hedge funds\n  (I) Forestry\n  (J) Farmland\n  (K) Other\n  (L) Off-balance sheet","N/A","[OO 11] will be applicable for reporting where no captive relationship is in place as reported in [OO 7], or, a captive relationship applies to less than 10% of externally managed AUM as reported in [OO 7.2]. ",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B46)","v":41},{"$f":"IF(OR('Drop Downs'!$B$3=C46,'Drop Downs'!$B$3=\"ALL\"),Z46,\"\")","v":41},{"$f":"IF(OR('Drop Downs'!$B$4=M46,'Drop Downs'!$B$4=\"ALL\"),Z46,\"\")","v":41},41,41]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_12","ESG Incorporation- External manager appointment","-","OO 12, Principle 1, pg 126","For each externally managed asset class, select whether or not you incorporate ESG into external manager appointment. (Your response should refer to the appointment of the external managers who managed the relevant asset classes during the reporting year, regardless of when their appointment took place.). N.B. three options are provided per asset class: (1) ESG incorporated into external manager appointment, (2) ESG incorporation into external manager appointment is not applicable as we only invest in pooled funds, or (3) ESG not incorporated into external manager appointment.\n  (A) Listed equity – passive\n  (B) Listed equity – active\n  (C) Fixed income – passive\n  (D) Fixed income – active\n  (E) Private equity\n  (F) Real estate\n  (G) Infrastructure\n  (H) Hedge funds\n  (I) Forestry\n  (J) Farmland\n  (K) Other\n  (L) Off-balance sheet","N/A","[OO 12] will be applicable for reporting if there is any proportion of asset class reported in [OO 5]. Specifically",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B47)","v":42},{"$f":"IF(OR('Drop Downs'!$B$3=C47,'Drop Downs'!$B$3=\"ALL\"),Z47,\"\")","v":42},{"$f":"IF(OR('Drop Downs'!$B$4=M47,'Drop Downs'!$B$4=\"ALL\"),Z47,\"\")","v":42},42,42]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_13","ESG Incorporation- External manager monitoring","-","OO 13, Principle 1, pg 132","For each externally managed asset class, select whether or not you incorporated ESG into external manager monitoring during the reporting year.\n  (A) Listed equity – passive\n  (B) Listed equity – active\n  (C) Fixed income – passive\n  (D) Fixed income – active\n  (E) Private equity\n  (F) Real estate\n  (G) Infrastructure\n  (H) Hedge funds\n  (I) Forestry\n  (J) Farmland\n  (K) Other\n  (L) Off-balance sheet","N/A","[OO 13] will be applicable for reporting if there is any proportion of asset class reported in [OO 5",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B48)","v":43},{"$f":"IF(OR('Drop Downs'!$B$3=C48,'Drop Downs'!$B$3=\"ALL\"),Z48,\"\")","v":43},{"$f":"IF(OR('Drop Downs'!$B$4=M48,'Drop Downs'!$B$4=\"ALL\"),Z48,\"\")","v":43},43,43]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_14","Voluntary Reporting- Voluntary modules","-","OO 14, pg 138","The following modules are voluntary to report on in the separate PRI asset class modules as they account for less than 10% of your total AUM and are under USD 10 billion. Please select if you wish to voluntarily report on the module.\n  (A) Listed equity\n  (B) Fixed income – SSA\n  (C) Fixed income – corporate\n  (D) Fixed income – securitised\n  (E) Fixed income – private debt\n  (F) Private equity\n  (G) Real estate\n  (H) Infrastructure\n  (I) Hedge funds\n  (J) External manager selection, appointment and monitoring (SAM) – listed equity\n  (K) External manager selection, appointment and monitoring (SAM) – fixed income\n  (L) External manager selection, appointment and monitoring (SAM) – private equity\n  (M) External manager selection, appointment and monitoring (SAM) – real estate\n  (N) External manager selection, appointment and monitoring (SAM) – infrastructure\n  (O) External manager selection, appointment and monitoring (SAM) – hedge funds","N/A","[OO 14] will list asset classes which are eligible for reporting based on [OO 10] or [OO 11, 12, 13], and identify them as mandatory or voluntary based on the response to [OO 4] and [OO 5]. ",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B49)","v":44},{"$f":"IF(OR('Drop Downs'!$B$3=C49,'Drop Downs'!$B$3=\"ALL\"),Z49,\"\")","v":44},{"$f":"IF(OR('Drop Downs'!$B$4=M49,'Drop Downs'!$B$4=\"ALL\"),Z49,\"\")","v":44},44,44]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_15","Voluntary Reporting- Pooled funds governance: appointment","-","OO 15, pg 143","Would you like to voluntarily report on ESG incorporation in the appointment of your external managers for pooled funds? \n  (Yes/No)","N/A","OO 15] will be applicable for reporting if \"(2) ESG incorporation in external manager appointment is not applicable as we only invest in pooled funds\" is selected for any row in [OO 12]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B50)","v":45},{"$f":"IF(OR('Drop Downs'!$B$3=C50,'Drop Downs'!$B$3=\"ALL\"),Z50,\"\")","v":45},{"$f":"IF(OR('Drop Downs'!$B$4=M50,'Drop Downs'!$B$4=\"ALL\"),Z50,\"\")","v":45},45,45]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_16","ESG/ Sustainability funds and products- Labelling and marketing","-","OO 16, pg 144","What percentage of your assets under management in each asset class are ESG/sustainability marketed funds or products, and/or ESG/RI certified or labelled assets? \n","% of AUM in each asset class that are ESG/sustainability marketed funds or products, and/or ESG/RI certified or labelled assets  (Percentage figures can be rounded to the nearest 5% and should combine internally and externally managed assets.)\n(A) Listed equity – passive\n(B) Listed equity – active\n(C) Fixed income – passive\n(D) Fixed income – active\n(E) Private equity\n(F) Real estate\n(G) Infrastructure\n(H) Hedge funds\n(I) Forestry\n(J) Farmland\n(K) Other \n","[OO 16] will be applicable to report if the asset class has any coverage >0% in [OO 05], [OO 5.2 LE]. [OO 5.2 FI]. ",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B51)","v":46},{"$f":"IF(OR('Drop Downs'!$B$3=C51,'Drop Downs'!$B$3=\"ALL\"),Z51,\"\")","v":46},{"$f":"IF(OR('Drop Downs'!$B$4=M51,'Drop Downs'!$B$4=\"ALL\"),Z51,\"\")","v":46},46,46]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_16,1","ESG/ Sustainability funds and products- Labelling and marketing","-","OO 16.1, pg 147","What percentage of your total assets (per asset class) carry a formal ESG/RI certification or label?\n","% of total assets (per asset class) that carry a formal ESG/RI certification or label. (Percentage figures can be rounded to the nearest 5%).\n(A) Listed equity \n(B) Fixed income\n(C) Private equity\n(D) Real estate\n(E) Infrastructure\n(F) Hedge funds\n(G) Forestry\n(H) Farmland\n(I) Other","[OO 16.1] will be applicable for reporting if the matching row has >0% coverage in [OO 16]. For Listed Equity and Fixed Income, the split in [OO 16] between passive and active strategies will be grouped together for reporting in [OO 16.1]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B52)","v":47},{"$f":"IF(OR('Drop Downs'!$B$3=C52,'Drop Downs'!$B$3=\"ALL\"),Z52,\"\")","v":47},{"$f":"IF(OR('Drop Downs'!$B$4=M52,'Drop Downs'!$B$4=\"ALL\"),Z52,\"\")","v":47},47,47]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_17","Climate Investments- Asset breakdown","-","OO 17, pg 149","What percentage of your assets under management is in targeted low-carbon or climate-resilient investments?\n"," % of AUM invested in low carbon and/or climate resilient portfolios, funds, strategies or asset classes","N/A",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B53)","v":48},{"$f":"IF(OR('Drop Downs'!$B$3=C53,'Drop Downs'!$B$3=\"ALL\"),Z53,\"\")","v":48},{"$f":"IF(OR('Drop Downs'!$B$4=M53,'Drop Downs'!$B$4=\"ALL\"),Z53,\"\")","v":48},48,48]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_18","Other asset breakdowns- Geographical breakdowns","-","OO 18, pg 151","What is the geographical breakdown of your organisation's assets under management by investment destination (i.e. where the investments are located)?","Breakdown (%) of AUM, separately for (1) Listed equity, (2) Fixed income – SSA, (3) Fixed income – corporate, (4) Fixed income – securitised,\t(5) Fixed income – private debt, (6) Private equity, (7) Real estate, (8) Infrastructure and (9) Hedge funds, by location of investments:\n(A) Developed\n(B) Emerging\n(C) Frontier\n(D) Other","[OO 18] will be applicable for reporting if the asset class has >0% coverage in [OO 5] or [OO 5.2 FI]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B54)","v":49},{"$f":"IF(OR('Drop Downs'!$B$3=C54,'Drop Downs'!$B$3=\"ALL\"),Z54,\"\")","v":49},{"$f":"IF(OR('Drop Downs'!$B$4=M54,'Drop Downs'!$B$4=\"ALL\"),Z54,\"\")","v":49},49,49]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_19","Other asset breakdowns- Management by PRI signatories","-","OO 19, pg 153","What approximate percentage (+/-5%) of your externally managed assets are managed by PRI signatories?","Approximate percentage (+/-5%) of externally managed assets that are managed by PRI signatories.","[OO 19] will be applicable for reporting if any external asset class has >0% coverage in [OO 5]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B55)","v":50},{"$f":"IF(OR('Drop Downs'!$B$3=C55,'Drop Downs'!$B$3=\"ALL\"),Z55,\"\")","v":50},{"$f":"IF(OR('Drop Downs'!$B$4=M55,'Drop Downs'!$B$4=\"ALL\"),Z55,\"\")","v":50},50,50]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_20","Other asset breakdowns- Fixed income constraints","-","OO 20, pg 154","What percentage of your fixed income assets are subject to constraints? (The constraints may be regulatory requirements, credit quality restrictions, currency constraints or similar.)","% of internal and external fixed income assets subject to constraints, by:\n(A) Fixed income – SSA\t\n(B) Fixed income – corporate\t\n(C) Fixed income – securitised\n(D) Fixed income – private debt","[OO 20] will be applicable for reporting for the fixed income types reported in [OO 5.2 FI]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B56)","v":51},{"$f":"IF(OR('Drop Downs'!$B$3=C56,'Drop Downs'!$B$3=\"ALL\"),Z56,\"\")","v":51},{"$f":"IF(OR('Drop Downs'!$B$4=M56,'Drop Downs'!$B$4=\"ALL\"),Z56,\"\")","v":51},51,51]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_20.1","Other asset breakdowns- Fixed income constraints","-","OO 20.1, pg 156","Describe the constraints to your fixed income assets.\n  (A) Fixed income – SSA  \n  (B) Fixed income – corporate\n  (C) Fixed income – securitised \n  (D) Fixed income – private debt ","N/A","[OO 20.1] will be applicable for reporting for the fixed income types reported in [OO 20]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B57)","v":52},{"$f":"IF(OR('Drop Downs'!$B$3=C57,'Drop Downs'!$B$3=\"ALL\"),Z57,\"\")","v":52},{"$f":"IF(OR('Drop Downs'!$B$4=M57,'Drop Downs'!$B$4=\"ALL\"),Z57,\"\")","v":52},52,52]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_21","Other asset breakdowns- Private equity: sectors","-","OO 21, pg 158","What is the percentage breakdown of your organisation's internally managed private equity investments by sector?","Breakdown (%) of internally managed private equity investments by sector:\n(A) Energy\n(B) Materials\n(C) Industrials\n(D) Consumer discretionary\n(E) Consumer staples\n(F) Health care\n(G) Financials\n(H) Information technology\n(I) Communication services\n(J) Utilities\n(K) Real estate","[OO 21] will be applicable for reporting if \"(E) Private Equity - Internal\" has >0% in [OO 5]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B58)","v":53},{"$f":"IF(OR('Drop Downs'!$B$3=C58,'Drop Downs'!$B$3=\"ALL\"),Z58,\"\")","v":53},{"$f":"IF(OR('Drop Downs'!$B$4=M58,'Drop Downs'!$B$4=\"ALL\"),Z58,\"\")","v":53},53,53]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_22","Other asset breakdowns","Private equity: nature of ownership","OO 22, pg 160","What is the percentage breakdown of your organisation's internally managed private equity investments by investment vehicle?","Breakdown (%) of internally managed private equity investments by (A) Direct investment, (B) Fund investment, and (C) Separate account. Options for each: \n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%","[OO 22] will be applicable for reporting if \"(E) Private Equity - Internal\" has >0% in [OO 5]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B59)","v":54},{"$f":"IF(OR('Drop Downs'!$B$3=C59,'Drop Downs'!$B$3=\"ALL\"),Z59,\"\")","v":54},{"$f":"IF(OR('Drop Downs'!$B$4=M59,'Drop Downs'!$B$4=\"ALL\"),Z59,\"\")","v":54},54,54]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_23","Other asset breakdowns","Private equity: ownership level","OO 23, pg 162","What is the percentage breakdown of your organisation's private equity investments by level of ownership?","Breakdown (%) of private equity investments by (A) A majority stake (>50%), (B) A significant minority stake (10–50%) and (C) A limited minority stake (<10%). Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%","[OO 23] will be applicable for reporting if \"(E) Private Equity - Internal\" has >0% in [OO 5]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B60)","v":55},{"$f":"IF(OR('Drop Downs'!$B$3=C60,'Drop Downs'!$B$3=\"ALL\"),Z60,\"\")","v":55},{"$f":"IF(OR('Drop Downs'!$B$4=M60,'Drop Downs'!$B$4=\"ALL\"),Z60,\"\")","v":55},55,55]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_24","Other asset breakdowns","Real estate: building type","OO 24, pg 164","What is the percentage breakdown of your direct physical real estate assets by strategy?","Breakdown (%) of direct physical real estate assets by (A) Standing investments, (B) New construction and (C) Major renovation.","[OO 24] will be applicable for reporting if \"(G) Real Estate - Internal\" has >0% in [OO 5]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B61)","v":56},{"$f":"IF(OR('Drop Downs'!$B$3=C61,'Drop Downs'!$B$3=\"ALL\"),Z61,\"\")","v":56},{"$f":"IF(OR('Drop Downs'!$B$4=M61,'Drop Downs'!$B$4=\"ALL\"),Z61,\"\")","v":56},56,56]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_25","Other asset breakdowns","Real estate: ownership level","OO 25, pg 166","What is the percentage breakdown of your direct physical real estate assets by level of ownership?","Breakdown (%) of direct physical real estate assets by (A) A majority stake (>50%), (B) A significant minority stake (10–50%) and (C) A limited minority stake (<10%). Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%","[OO 25] will be applicable for reporting if \"(G) Real Estate - Internal\" has >0% in [OO 5]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B62)","v":57},{"$f":"IF(OR('Drop Downs'!$B$3=C62,'Drop Downs'!$B$3=\"ALL\"),Z62,\"\")","v":57},{"$f":"IF(OR('Drop Downs'!$B$4=M62,'Drop Downs'!$B$4=\"ALL\"),Z62,\"\")","v":57},57,57]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_26","Other asset breakdowns","Real estate: management type","OO 26, pg 168","What is the percentage breakdown of your direct physical real estate assets based on who manages these assets?","Breakdown (%)  of direct physical real estate assets by managed: (A) Directly by our organisation, (B) By external property managers that our organisation appoints,\n(C) By other investors or their property managers and (D) By a tenant(s) with operational control. Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%","[OO 26] will be applicable for reporting if \"(G) Real Estate - Internal\" has >0% in [OO 5]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B63)","v":58},{"$f":"IF(OR('Drop Downs'!$B$3=C63,'Drop Downs'!$B$3=\"ALL\"),Z63,\"\")","v":58},{"$f":"IF(OR('Drop Downs'!$B$4=M63,'Drop Downs'!$B$4=\"ALL\"),Z63,\"\")","v":58},58,58]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_27","Other asset breakdowns","Infrastructure: fund strategy","OO 27, pg 170","What is the percentage breakdown of your organisation's infrastructure investments by fund type?","Breakdown (%) of infrastructure investments by: (A) Open-ended and (B) Closed-ended. Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%","[OO 27] will be applicable for reporting if \"(I) Infrastructure - Internal\" has >0% in [OO 5]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B64)","v":59},{"$f":"IF(OR('Drop Downs'!$B$3=C64,'Drop Downs'!$B$3=\"ALL\"),Z64,\"\")","v":59},{"$f":"IF(OR('Drop Downs'!$B$4=M64,'Drop Downs'!$B$4=\"ALL\"),Z64,\"\")","v":59},59,59]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_28","Other asset breakdowns","Infrastructure: nature of ownership","OO 28, pg 172","What is the percentage breakdown of your organisation's infrastructure assets by investment vehicle?","Breakdown (%) of infrastructure investments by: (A) Direct investment, (B) Limited liability company or partnership, (C) Joint venture (JV) with a government entity,\n(D) Joint venture (JV) with a private entity, (E) Joint venture (JV) with a public entity, (F) Separate account and (G) Special purpose vehicle. Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%","[OO 28] will be applicable for reporting if \"(I) Infrastructure - Internal\" has >0% in [OO 5]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B65)","v":60},{"$f":"IF(OR('Drop Downs'!$B$3=C65,'Drop Downs'!$B$3=\"ALL\"),Z65,\"\")","v":60},{"$f":"IF(OR('Drop Downs'!$B$4=M65,'Drop Downs'!$B$4=\"ALL\"),Z65,\"\")","v":60},60,60]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_29","Other asset breakdowns","Infrastructure: ownership level","OO 29, pg 174","What is the percentage breakdown of your organisation's infrastructure assets by level of ownership?","Breakdown (%) of infrastructure assets by ownership: (A) A majority stake (>50%), (B) A significant minority stake (10–50%), and (C) A limited minority stake (<10%). Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%","[OO 29] will be applicable for reporting if \"(I) Infrastructure - Internal\" has >0% in [OO 5]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B66)","v":61},{"$f":"IF(OR('Drop Downs'!$B$3=C66,'Drop Downs'!$B$3=\"ALL\"),Z66,\"\")","v":61},{"$f":"IF(OR('Drop Downs'!$B$4=M66,'Drop Downs'!$B$4=\"ALL\"),Z66,\"\")","v":61},61,61]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_30","Other asset breakdowns","Infrastructure: strategy","OO 30, pg 176","What is the percentage breakdown of your organisation's internally managed infrastructure assets by investment strategy?","Breakdown (%) of internally managed infrastructure assets by investment strategy by: (A) Core, (B) Value added and (C) Opportunistic.","[OO 30] will be applicable for reporting if \"(I) Infrastructure - Internal\" has >0% in [OO 5]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B67)","v":62},{"$f":"IF(OR('Drop Downs'!$B$3=C67,'Drop Downs'!$B$3=\"ALL\"),Z67,\"\")","v":62},{"$f":"IF(OR('Drop Downs'!$B$4=M67,'Drop Downs'!$B$4=\"ALL\"),Z67,\"\")","v":62},62,62]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_31","Other asset breakdowns","Infrastructure: type of assets","OO 31, pg 178","What is the percentage breakdown of your infrastructure assets by strategy?","Breakdown (%) of infrastructure assets by: (A) Standing investments/operating assets, (B) New construction and (C) Major renovation.","[OO 31] will be applicable for reporting if \"(I) Infrastructure - Internal\" has >0% in [OO 5]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B68)","v":63},{"$f":"IF(OR('Drop Downs'!$B$3=C68,'Drop Downs'!$B$3=\"ALL\"),Z68,\"\")","v":63},{"$f":"IF(OR('Drop Downs'!$B$4=M68,'Drop Downs'!$B$4=\"ALL\"),Z68,\"\")","v":63},63,63]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_32","Other asset breakdowns","Infrastructure: management type","OO 32, pg 180","What is the percentage breakdown of your direct infrastructure assets based on who manages these assets?","Breakdown (%) of direct infrastructure assets by managed: (A) Directly by our organisation, (B) By third party infrastructure operators that we appoint, (C) By other investors or their third party operators and (D) By public or government entities or their third party operators.  Options for each:\n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%","[OO 32] will be applicable for reporting if \"(I) Infrastructure - Internal\" has >0% in [OO 5]",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B69)","v":64},{"$f":"IF(OR('Drop Downs'!$B$3=C69,'Drop Downs'!$B$3=\"ALL\"),Z69,\"\")","v":64},{"$f":"IF(OR('Drop Downs'!$B$4=M69,'Drop Downs'!$B$4=\"ALL\"),Z69,\"\")","v":64},64,64]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_33","Context and explanation","Appointment: Pooled funds","OO 33, pg 182","For your externally managed pooled funds, please describe any other mechanisms in place to set expectations as part of the appointment or commitment process.","N/A","[OO 33] will be applicable for reporting if \"(2) ESG incorporation in external manager appointment is not applicable as we only invest in pooled funds\" is selected in [OO 12]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B70)","v":65},{"$f":"IF(OR('Drop Downs'!$B$3=C70,'Drop Downs'!$B$3=\"ALL\"),Z70,\"\")","v":65},{"$f":"IF(OR('Drop Downs'!$B$4=M70,'Drop Downs'!$B$4=\"ALL\"),Z70,\"\")","v":65},65,65]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_34","Context and explanation","ESG in other asset classes","OO 34, Principle 1, pg 183","Describe how you incorporate ESG into the following asset classes.\n  (A) Forestry – internal \n  (B) Farmland – internal \n  (C) Other – internal \n  (D) Forestry – external \n  (E) Farmland – external \n  (F) Other – external ","N/A","[OO 34] will be applicable for reporting if \"(1) ESG incorporated\" is selected for the asset class in [OO 10], [OO 11], [OO 12], [OO 13]. ",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B71)","v":66},{"$f":"IF(OR('Drop Downs'!$B$3=C71,'Drop Downs'!$B$3=\"ALL\"),Z71,\"\")","v":66},{"$f":"IF(OR('Drop Downs'!$B$4=M71,'Drop Downs'!$B$4=\"ALL\"),Z71,\"\")","v":66},66,{"$f":"IFERROR(SMALL($AC$6:$AC$366,Z71),\"\")","v":66}]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_35","Context and explanation","ESG not incorporated","OO 35, Principle 1 & 2, pg 185","Describe why you currently do not incorporate ESG into your assets and/or why you currently do not conduct stewardship.\nInternal managed\n  (A) Listed equity – passive\n  (B) Listed equity – active\n  (C) Fixed income – SSA\n  (D) Fixed income – corporate\n  (E) Fixed income – securitised\n  (F) Fixed income – private debt\n  (G) Private equity\n  (H) Real estate\n  (I) Infrastructure\n  (J) Hedge funds\n  (K) Forestry\n  (L) Farmland\n  (M) Other\nExternally managed\n  (N) Listed equity – passive\n  (O) Listed equity – active\n  (P) Fixed income – passive\n  (Q) Fixed income – active\n  (R) Private equity\n  (S) Real estate\n  (T) Infrastructure\n  (U) Hedge funds\n  (V) Forestry\n  (W) Farmland\n  (X) Other","N/A","(various dependencies; earlier answers preselect options shown)",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B72)","v":67},{"$f":"IF(OR('Drop Downs'!$B$3=C72,'Drop Downs'!$B$3=\"ALL\"),Z72,\"\")","v":67},{"$f":"IF(OR('Drop Downs'!$B$4=M72,'Drop Downs'!$B$4=\"ALL\"),Z72,\"\")","v":67},67,67]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_36","Submission information","Headquarters and benchmarking","OO 36, pg 190","Your organisation's headquarters have been recorded as [HQ Country]. In your reporting outputs we will by default peer your organisation with other signatories from this country. Would you like to choose a different country for benchmarking purposes?\n  (Yes/No)","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B73)","v":68},{"$f":"IF(OR('Drop Downs'!$B$3=C73,'Drop Downs'!$B$3=\"ALL\"),Z73,\"\")","v":68},{"$f":"IF(OR('Drop Downs'!$B$4=M73,'Drop Downs'!$B$4=\"ALL\"),Z73,\"\")","v":68},68,68]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_36.1","Submission information","Headquarters and benchmarking","OO 36.1, pg 191","Select your country for benchmarking purposes.","N/A","[OO 36.1] will be applicable for reporting if \"(A) Yes\" is selected in [OO 36]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B74)","v":69},{"$f":"IF(OR('Drop Downs'!$B$3=C74,'Drop Downs'!$B$3=\"ALL\"),Z74,\"\")","v":69},{"$f":"IF(OR('Drop Downs'!$B$4=M74,'Drop Downs'!$B$4=\"ALL\"),Z74,\"\")","v":69},69,69]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_37","Submission information","Disclosing asset class mix","OO 37, pg 192","Select how you would like to disclose your asset class information reported in OO 5: (A) Publish as absolute numbers OR (B) Publish as ranges.","N/A","[OO 37] will not be applicable for reporting if \"(A) We are in the fundraising process and are unable to report our AUM\" is selected in [OO 4.1]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B75)","v":70},{"$f":"IF(OR('Drop Downs'!$B$3=C75,'Drop Downs'!$B$3=\"ALL\"),Z75,\"\")","v":70},{"$f":"IF(OR('Drop Downs'!$B$4=M75,'Drop Downs'!$B$4=\"ALL\"),Z75,\"\")","v":70},70,70]
[null,"Principles for Responsible Investment","Organisational_Overview","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_OO_38","Submission information","Report disclosure","OO 38, pg 193","If your organisation is in its voluntary reporting period, select whether you wish to make your responses available to the public.\n  (A) Yes, publish all responses to Core questions and any Plus questions that are indicated for publication\n  (B) No, keep all our responses private for this year","N/A","[OO 38] will be applicable for reporting if the organisation is in the voluntary reporting period",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B76)","v":71},{"$f":"IF(OR('Drop Downs'!$B$3=C76,'Drop Downs'!$B$3=\"ALL\"),Z76,\"\")","v":71},{"$f":"IF(OR('Drop Downs'!$B$4=M76,'Drop Downs'!$B$4=\"ALL\"),Z76,\"\")","v":71},71,71]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_1","Responsible investment policy & governance","Responsible investment policy","ISP 1, Principle 1, pg 13","Does your organisation have a formal policy or policies covering your approach to responsible investment? Your approach to responsible investment may be set out in a standalone guideline, covered in multiple standalone guidelines or be part of a broader investment policy. Your policy may cover various responsible investment elements such as stewardship, ESG guidelines, sustainability outcomes, specific climate-related guidelines, RI governance and similar.\n  (A) Yes, we do have a policy covering our approach to responsible investment\n  (B) No, we do not have a policy covering our approach to responsible investment","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B77)","v":72},{"$f":"IF(OR('Drop Downs'!$B$3=C77,'Drop Downs'!$B$3=\"ALL\"),Z77,\"\")","v":72},{"$f":"IF(OR('Drop Downs'!$B$4=M77,'Drop Downs'!$B$4=\"ALL\"),Z77,\"\")","v":72},72,72]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_1.1","Responsible investment policy & governance","Responsible investment policy","ISP 1.1, Principle 1, pg 15","What elements does your responsible investment policy cover? The responsible investment elements may be set out in one or multiple standalone guidelines, or they may be part of a broader investment policy.\n  (A) Overall approach to responsible investment\n  (B) Guidelines on environmental factors\n  (C) Guidelines on social factors \n  (D) Guidelines on governance factors\n  (E) Approach to stewardship\n  (F) Approach to sustainability outcomes \n  (G) Approach to exclusions\n  (H) Asset class–specific guidelines that describe how ESG incorporation is implemented\n  (I) Definition of responsible investment and how it relates to our fiduciary duty \n  (J) Definition of responsible investment and how it relates to our investment objectives\n  (K) Responsible investment governance structure\n  (L) Internal reporting and verification related to responsible investment\n  (M) External reporting related to responsible investment\n  (N) Managing conflicts of interest related to responsible investment\n  (O) Other responsible investment aspects not listed here, please specify: ____ [Free text: small] ","N/A","[ISP 1.1] will be applicable for reporting if option \"(A)\" is selected in [ISP 1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B78)","v":73},{"$f":"IF(OR('Drop Downs'!$B$3=C78,'Drop Downs'!$B$3=\"ALL\"),Z78,\"\")","v":73},{"$f":"IF(OR('Drop Downs'!$B$4=M78,'Drop Downs'!$B$4=\"ALL\"),Z78,\"\")","v":73},{"$f":"IF(AA78<>\"\",IF(AB78<>\"\",Z78,\"\"),\"\")","v":73},73]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_1.2","Responsible investment policy & governance","Responsible investment policy","ISP 1.2, Principle 1, pg 19","What mechanisms do you have in place to ensure that your policies are implemented in an aligned and consistent way across the organisation?","N/A","[ISP 1.2] will be applicable for reporting if option (A) is selected in [ISP 1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B79)","v":74},{"$f":"IF(OR('Drop Downs'!$B$3=C79,'Drop Downs'!$B$3=\"ALL\"),Z79,\"\")","v":74},{"$f":"IF(OR('Drop Downs'!$B$4=M79,'Drop Downs'!$B$4=\"ALL\"),Z79,\"\")","v":74},74,74]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_2","Responsible investment policy & governance","Responsible investment policy","ISP 2, Principle 6, pg 20","Indicate which of your responsible investment policy elements are publicly available and provide links.\n  (A) Overall approach to responsible investment\n  Add link(s): _____\n  (B) Guidelines on environmental factors\n  Add link(s): _____\n  (C) Guidelines on social factors \n  Add link(s): _____\n  (D) Guidelines on governance factors\n  Add link(s): _____\n  (E) Approach to stewardship\n  Add link(s): _____\n  (F) Approach to sustainability outcomes \n  Add link(s): _____\n  (G) Approach to exclusions\n  Add link(s): _____\n  (H) Asset class–specific guidelines that describe how ESG incorporation is implemented\n  Add link(s): _____\n  (I) Definition of responsible investment and how it relates to our fiduciary duty \n  Add link(s): _____\n  (J) Definition of responsible investment and how it relates to our investment objectives\n  Add link(s): _____\n  (K) Responsible investment governance structure\n  Add link(s): _____\n(L) Internal reporting and verification related to responsible investment\nAdd link(s): _____\n(M) External reporting related to responsible investment\nAdd link(s): _____\n(N) Managing conflicts of interest related to responsible investment\nAdd link(s): _____\n(O) Other responsible investment aspects not listed here\nAdd link(s): _____\n(P) Our responsible investment policy elements are not publicly available","N/A","[ISP 2] will be applicable for reporting if any of the options are selected in [ISP 1.1], and the selected options will prefill into [ISP 2].  ",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B80)","v":75},{"$f":"IF(OR('Drop Downs'!$B$3=C80,'Drop Downs'!$B$3=\"ALL\"),Z80,\"\")","v":75},{"$f":"IF(OR('Drop Downs'!$B$4=M80,'Drop Downs'!$B$4=\"ALL\"),Z80,\"\")","v":75},75,75]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_3","Responsible investment policy & governance","Responsible investment policy","ISP 3, Principle 1, pg 22","What percentage of your total assets under management are covered by your policy elements on overall approach to responsible investment and/or guidelines on environmental, social and governance factors?","% of AUM which are covered by each of the following:\n(A) Overall approach to responsible investment\n(B) Guidelines on environmental factors\n(C) Guidelines on social factors\n(D) Guidelines on governance factors","[ISP 3] will be applicable for reporting if any of the options (A-D) are selected in [ISP 1.1], and the selected options will prefill into [ISP 3].",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B81)","v":76},{"$f":"IF(OR('Drop Downs'!$B$3=C81,'Drop Downs'!$B$3=\"ALL\"),Z81,\"\")","v":76},{"$f":"IF(OR('Drop Downs'!$B$4=M81,'Drop Downs'!$B$4=\"ALL\"),Z81,\"\")","v":76},76,76]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_4","Responsible investment policy & governance","Responsible investment policy","ISP 4, Principle 1, pg 24","Which elements does your exclusion policy include?\n  (A) Legally required exclusions (e.g. those required by domestic/international law, bans, treaties or embargoes)\n  (B) Exclusions based on our organisation's values or beliefs (e.g. regarding weapons, alcohol, tobacco and/or avoiding other particular sectors, products, services or regions)\n  (C) Exclusions based on screening against minimum standards of business practice based on international norms (e.g. OECD guidelines, the UN Human Rights Declaration, Security Council sanctions or the UN Global Compact)","N/A","[ISP 4] will be applicable for reporting if option \"(G) Approach to exclusions\" is selected in [ISP 1.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B82)","v":77},{"$f":"IF(OR('Drop Downs'!$B$3=C82,'Drop Downs'!$B$3=\"ALL\"),Z82,\"\")","v":77},{"$f":"IF(OR('Drop Downs'!$B$4=M82,'Drop Downs'!$B$4=\"ALL\"),Z82,\"\")","v":77},77,77]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_5","Responsible investment policy & governance","Responsible investment policy","ISP 5, Principle 1, pg 26","What percentage of your total assets under management are covered by your asset class–specific guidelines that describe how ESG incorporation is implemented?\n","% AUM covered by asset class–specific guidelines that describe how ESG incorporation is implemented, for each of:\n(A) Listed equity \n(B) Fixed income\n(C) Private equity\n(D) Real estate \n(E) Infrastructure\n(F) Hedge funds","[ISP 5] will be applicable for reporting if two conditions are met:\n- Option \"(H) Asset class specific guidelines describing how ESG incorporation is implemented\" is selected in [ISP 1.1]\n- Signatories selecting that they incorporate ESG into their internally managed assets and/or into their external manager selection, appointment and/or monitoring through the following indicators: [OO 10], AND/OR [OO 11], AND/OR [OO 12], AND/OR [OO 13]. The asset classes selected in [OO 10], AND/OR [OO 11], AND/OR [OO 12], AND/OR [OO 13] for which ESG is incorporated will be displayed as asset classes in [ISP 5].",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B83)","v":78},{"$f":"IF(OR('Drop Downs'!$B$3=C83,'Drop Downs'!$B$3=\"ALL\"),Z83,\"\")","v":78},{"$f":"IF(OR('Drop Downs'!$B$4=M83,'Drop Downs'!$B$4=\"ALL\"),Z83,\"\")","v":78},78,78]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_6","Responsible investment policy & governance","Governance","ISP 6, Principle 1, pg 28","Do your organisation's board, chief-level staff, investment committee and/or head of department have formal oversight and accountability for responsible investment?\n  (A) Board and/or trustees\n  (B) Chief-level staff (e.g. Chief Executive Officer (CEO), Chief Investment Officer (CIO) or Chief Operating Officer (COO))\n  (C) Investment committee\n  (D) Other chief-level staff, please specify: ____ [Free text: small]\n  (E) Head of department, please specify department: ____ [Free text: small] \n  (F) None of the above roles have oversight and accountability for responsible investment","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B84)","v":79},{"$f":"IF(OR('Drop Downs'!$B$3=C84,'Drop Downs'!$B$3=\"ALL\"),Z84,\"\")","v":79},{"$f":"IF(OR('Drop Downs'!$B$4=M84,'Drop Downs'!$B$4=\"ALL\"),Z84,\"\")","v":79},79,79]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_7","Responsible investment policy & governance","Governance","ISP 7, Principle 1, pg 30","In your organisation, which internal or external roles have responsibility for implementing responsible investment?\n  (A) Board and/or trustees\n  (B) Chief-level staff (e.g. Chief Executive Officer (CEO), Chief Investment Officer (CIO) or Chief Operating Officer (COO))\n  (C) Investment committee\n  (D) Other chief-level staff, please specify: ____ [Free text: small]\n  (E) Head of department, please specify department: ____ [Free text: small]\n  (F) Portfolio managers\n  (G) Investment analysts\n  (H) Dedicated responsible investment staff\n  (I) Investor relations\n  (J) External managers or service providers\n  (K) Other role, please specify: ____ [Free text: small]\n  (L) Other role, please specify: ____ [Free text: small]\n  (M) We do not have roles with responsibility for implementing responsible investment","N/A","Free-text descriptions from selections \"(D) Other Chief-level staff, specify_____\" and \"(E) Head of department. Specify department______\" in [ISP 6] will prefill into [ISP 7] and [ISP 8].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B85)","v":80},{"$f":"IF(OR('Drop Downs'!$B$3=C85,'Drop Downs'!$B$3=\"ALL\"),Z85,\"\")","v":80},{"$f":"IF(OR('Drop Downs'!$B$4=M85,'Drop Downs'!$B$4=\"ALL\"),Z85,\"\")","v":80},80,80]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_8 ","Responsible investment policy & governance","People and capabilities","ISP 8, pg 32","What formal objectives for responsible investment do the roles in your organisation have?\nFor each internal or external role responsible for implementing responsible investment, including (1) Board and/or trustees, (2) Chief-level staff, (3) Investment committee, (4) Other chief-level staff (as specified) and additional [as selected], indicate if they have the following objectives:\n  (A) Objective for ESG incorporation in investment activities\n  (B) Objective for contributing to the development of the organisation's ESG incorporation approach\n  (C) Objective for contributing to the organisation's stewardship activities (e.g. through sharing findings from continuous ESG research or investment decisions)\n  (D) Objective for ESG performance\n  (E) Other objective related to responsible investment, please specify: ____ [Free text: small] \n  (F) Other objective related to responsible investment, please specify: ____ [Free text: small] \n  (G) No formal objectives for responsible investment exist for this role","N/A","[ISP 8] will be applicable for reporting if any of options (A-E) are selected in [ISP 6]. \n[ISP 8] will be applicable for reporting if any of options (A-L) are selected in [ISP 7]. \n\nSelections made from response options (A-E) in [ISP 6], in combination with selections made from response options (A-L) in [ISP 7] will prefill into [ISP 8].\n\nFree-text descriptions from selections \"(D) Other Chief-level staff, specify_____\" and \"(E) Head of department. Specify department______\" in [ISP 6] will prefill into [ISP 7] and [ISP 8].\n\nFree-text descriptions from selections \"(K) Other role. Specify____\" and \"(L) Other role. Specify____\" in [ISP 7] will prefill into [ISP 8].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B86)","v":81},{"$f":"IF(OR('Drop Downs'!$B$3=C86,'Drop Downs'!$B$3=\"ALL\"),Z86,\"\")","v":81},{"$f":"IF(OR('Drop Downs'!$B$4=M86,'Drop Downs'!$B$4=\"ALL\"),Z86,\"\")","v":81},81,81]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_8.1","Responsible investment policy & governance","People and capabilities","ISP 8.1, pg 35","Describe the key responsible investment performance indicators (KPIs) or benchmarks that your organisation uses to compare and assess the performance of your professionals in relation to their responsible investment objectives.","N/A","[ISP 8.1] will be applicable for reporting if any of options (A-F) are selected in [ISP 8].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B87)","v":82},{"$f":"IF(OR('Drop Downs'!$B$3=C87,'Drop Downs'!$B$3=\"ALL\"),Z87,\"\")","v":82},{"$f":"IF(OR('Drop Downs'!$B$4=M87,'Drop Downs'!$B$4=\"ALL\"),Z87,\"\")","v":82},82,82]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_8.2","Responsible investment policy & governance","People and capabilities","ISP 8.2, pg 36","Which responsible investment objectives are linked to variable compensation for roles in your organisation? Select which apply:\nBoard and/or trustees\n  (A) Objective for ESG incorporation in investment activities\n  (B) Objective for contributing to the development of the organisation's ESG incorporation approach\n  (C) Objective for contributing to the organisation's stewardship activities (e.g. through sharing findings from continuous ESG research or investment decisions)\n  (D) Objective for ESG performance\n  (E) Other objective related to responsible investment, please specify: ____ [Free text: small] \n  (F) Other objective related to responsible investment, please specify: ____ [Free text: small] \n  Chief-level staff (e.g. Chief Executive Officer (CEO), Chief Investment Officer (CIO) or Chief Operating Officer (COO))\n  [Options A–F repeated as above]\n  Investment committee\n  [Options A–F repeated as above]\n  Other chief-level staff [as specified]\n  [Options A–F repeated as above]\n  Head of department [as specified]\n  [Options A–F repeated as above]\n  Portfolio managers\n  [Options A–F repeated as above]\n  Investment analysts\n  [Options A–F repeated as above]\n  Dedicated responsible investment staff\n  [Options A–F repeated as above]\n  Investor relations\n[Options A–F repeated as above]\nExternal managers or service providers\n[Options A–F repeated as above]\nOther role [as specified]\n[Options A–F repeated as above]\n(G) We have not linked any RI objectives to variable compensation","N/A","[ISP 8.2] will be applicable for reporting if any of options (A-F) are selected in [ISP 8], and the selected options from [ISP 8] will prefill into [ISP 8.2]. \n\nFree-text descriptions from selections \"(E) Other objective related to responsible investment. Specify____\" and \"(F) Other objective related to responsible investment. Specify____\" in [ISP 8] will prefill into [ISP 8.2].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B88)","v":83},{"$f":"IF(OR('Drop Downs'!$B$3=C88,'Drop Downs'!$B$3=\"ALL\"),Z88,\"\")","v":83},{"$f":"IF(OR('Drop Downs'!$B$4=M88,'Drop Downs'!$B$4=\"ALL\"),Z88,\"\")","v":83},83,83]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_9","Responsible investment policy & governance","People and capabilities","ISP 9, pg 40","How frequently does your organisation assess the responsible investment capabilities and training needs among your investment professionals?\n  (A) Quarterly or more frequently\n  (B) Bi-annually\n  (C) Annually\n  (D) Less frequently than annually\n  (E) On an ad hoc basis\n  (F) We do not have a process for assessing the responsible investment capabilities and training needs among our investment professionals","Frequency with which responsible investment capabilities and training needs among investment professionals is assessed (Quarterly or more frequently/ Bi-annually/ Annually/ Less frequently than annually/ On an ad hoc basis)","N/A",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B89)","v":84},{"$f":"IF(OR('Drop Downs'!$B$3=C89,'Drop Downs'!$B$3=\"ALL\"),Z89,\"\")","v":84},{"$f":"IF(OR('Drop Downs'!$B$4=M89,'Drop Downs'!$B$4=\"ALL\"),Z89,\"\")","v":84},84,84]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_10","Responsible investment policy & governance","Strategic asset allocation","ISP 10, Principle 1, pg 42","Does your organisation incorporate ESG factors into your strategic asset allocation?\n  (A) We incorporate ESG factors into calculations for expected risks and returns of asset classes\n  (B) We specifically incorporate physical, transition and regulatory changes related to climate change into calculations for expected risks and returns of asset classes\n  (C) No, we do not incorporate ESG considerations into our strategic asset allocation\n  (D) Not applicable, we do not have a strategic asset allocation process","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B90)","v":85},{"$f":"IF(OR('Drop Downs'!$B$3=C90,'Drop Downs'!$B$3=\"ALL\"),Z90,\"\")","v":85},{"$f":"IF(OR('Drop Downs'!$B$4=M90,'Drop Downs'!$B$4=\"ALL\"),Z90,\"\")","v":85},85,85]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_10.1","Responsible investment policy & governance","Strategic asset allocation","ISP 10.1, Principle 1, pg 43","For what proportion of assets do you incorporate ESG factors into your strategic asset allocation process?\n  (A) We incorporate ESG factors into calculations for expected risks and returns of asset classes\t\n    (1) for all of our assets\n    (2) for the majority of our assets\n    (3) for a minority of our assets\n  (B) We specifically incorporate physical, transition and regulatory changes related to climate change into calculations for expected risks and returns of asset classes\t[As above]","Proportion (all/majority/minority) of assets for which ESG factors are incorporated into calculations for expected risks and returns of asset classes AND Proportion (all/majority/minority) of assets for which  physical, transition and regulatory changes related to climate change are specifically incorporated into calculations for expected risks and returns of asset classes","[ISP 10.1] will be applicable for reporting if any of options (A-B) are selected in [ISP 10].",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B91)","v":86},{"$f":"IF(OR('Drop Downs'!$B$3=C91,'Drop Downs'!$B$3=\"ALL\"),Z91,\"\")","v":86},{"$f":"IF(OR('Drop Downs'!$B$4=M91,'Drop Downs'!$B$4=\"ALL\"),Z91,\"\")","v":86},86,86]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_11","Stewardship","Stewardship policy","ISP 11, Principle 2, pg 45","What percentage of your assets under management does your stewardship policy cover?","% AUM covered by stewardship policy for:\n(A) Listed equity \n(B) Fixed income\n(C) Private equity\n(D) Real estate \n(E) Infrastructure\n(F) Hedge funds","[ISP 11] will be applicable for reporting if option \"(E) Approach to stewardship\" is selected in [ISP 1.1],…",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B92)","v":87},{"$f":"IF(OR('Drop Downs'!$B$3=C92,'Drop Downs'!$B$3=\"ALL\"),Z92,\"\")","v":87},{"$f":"IF(OR('Drop Downs'!$B$4=M92,'Drop Downs'!$B$4=\"ALL\"),Z92,\"\")","v":87},87,87]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_12","Stewardship","Stewardship policy","ISP 12, Principle 2, pg 47","Which elements does your organisation's stewardship policy cover?\nThe policy may be a standalone guideline or part of a wider RI policy.\n  (A) Key stewardship objectives \n  (B) Prioritisation approach of ESG factors and their link to engagement issues and targets\n  (C) Prioritisation approach depending on entity (e.g. company or government)\n  (D) Specific approach to climate-related risks and opportunities\n  (E) Stewardship tool usage across the organisation, including which, if any, tools are out of scope and when and how different tools are used and by whom (e.g. specialist teams, investment teams, service providers, external investment managers or similar)\n  (F) Stewardship tool usage for specific internal teams (e.g. specialist teams, investment teams or similar)\n  (G) Stewardship tool usage for specific external teams (e.g. service providers, external investment managers or similar)\n  (H) Approach to collaboration on stewardship \n  (I) Escalation strategies \n  (J) Conflicts of interest \n  (K) Details on how the stewardship policy is implemented and which elements are mandatory, including how and when the policy can be overruled\n  (L) How stewardship efforts and results should be communicated across the organisation to feed into investment decision-making and vice versa\n  (M) None of the above elements are captured in our stewardship policy","N/A","[ISP 12] will be applicable for reporting if option \"(E) Approach to stewardship\" is selected in [ISP 1.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B93)","v":88},{"$f":"IF(OR('Drop Downs'!$B$3=C93,'Drop Downs'!$B$3=\"ALL\"),Z93,\"\")","v":88},{"$f":"IF(OR('Drop Downs'!$B$4=M93,'Drop Downs'!$B$4=\"ALL\"),Z93,\"\")","v":88},88,88]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_12.1","Stewardship","Stewardship policy","ISP 12.1, Principle 2, pg 49","Describe any additional details related to your stewardship policy elements or your overall stewardship approach.","N/A","Reference to other standards: ICGN Global Stewardship Principles\n\n[ISP 12.1] will be applicable if any of options (A-L) are selected in [ISP 12].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B94)","v":89},{"$f":"IF(OR('Drop Downs'!$B$3=C94,'Drop Downs'!$B$3=\"ALL\"),Z94,\"\")","v":89},{"$f":"IF(OR('Drop Downs'!$B$4=M94,'Drop Downs'!$B$4=\"ALL\"),Z94,\"\")","v":89},89,89]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_13","Stewardship implementation","Stewardship policy","ISP 13, Principle 2, pg 50","How is your stewardship policy primarily applied?\n  (A) It requires our organisation to take certain actions \n  (B) It describes default actions that can be overridden (e.g. by investment teams for certain portfolios)\n  (C) It creates permission for taking certain measures that are otherwise exceptional\n  (D) We have not developed a uniform approach to applying our stewardship policy","N/A","[ISP 13] will be applicable for reporting if option \"(E) Approach to stewardship\" is selected in [ISP 1.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B95)","v":90},{"$f":"IF(OR('Drop Downs'!$B$3=C95,'Drop Downs'!$B$3=\"ALL\"),Z95,\"\")","v":90},{"$f":"IF(OR('Drop Downs'!$B$4=M95,'Drop Downs'!$B$4=\"ALL\"),Z95,\"\")","v":90},90,90]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_14","Stewardship implementation","Stewardship policy implementation","ISP 14, Principle 2, pg 52","How does your organisation ensure that its stewardship policy is implemented by external service providers?  Please provide examples of the measures your organisation takes when selecting external providers, when designing engagement mandates and when monitoring the activities of external service providers.\n  (A) Measures taken when selecting external providers: ______ [Free text: large]\n  (B) Measures taken when designing engagement mandates for external providers: ______ [Free text: large]\n  (C) Measures taken to monitor external providers' alignment with our organisation's stewardship policy: ______ [Free text: large]","N/A","[ISP 14] will be applicable for reporting if option \"(E) Approach to stewardship\" is selected in [ISP 1.1], ",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B96)","v":91},{"$f":"IF(OR('Drop Downs'!$B$3=C96,'Drop Downs'!$B$3=\"ALL\"),Z96,\"\")","v":91},{"$f":"IF(OR('Drop Downs'!$B$4=M96,'Drop Downs'!$B$4=\"ALL\"),Z96,\"\")","v":91},91,91]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_15","Stewardship implementation","Stewardship objectives","ISP 15, Principle 2, pg 54","For the majority of assets within each asset class, which of the following best describes your primary stewardship objective? For each of (1) Listed equity, (2) Fixed income, (3) Private equity, (4) Real estate, (5) Infrastructure and (6) Hedge funds, select from:\n  (A) Maximise the risk–return profile of individual investments\n  (B) Maximise overall returns across the portfolio\n  (C) Maximise overall value to beneficiaries/clients\n  (D) Contribute to shaping specific sustainability outcomes (i.e. deliver impact).","N/A","(various dependencies; earlier answers preselect options shown)",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B97)","v":92},{"$f":"IF(OR('Drop Downs'!$B$3=C97,'Drop Downs'!$B$3=\"ALL\"),Z97,\"\")","v":92},{"$f":"IF(OR('Drop Downs'!$B$4=M97,'Drop Downs'!$B$4=\"ALL\"),Z97,\"\")","v":92},92,92]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_16","Stewardship implementation","Stewardship prioritisation","ISP 16, Principle 2, pg 57","What key criteria does your organisation use to prioritise your engagement targets? For asset classes such as real estate, private equity and infrastructure, you may consider this as key criteria to prioritise actions taken on ESG factors for assets, portfolio companies and/or properties in your portfolio.\nFor each of (1) Listed equity, (2) Fixed income, (3) Private equity, (4) Real estate, (5) Infrastructure and (6) Hedge funds, select up to 3 options per asset class from the list:\n  (A) The size of our holdings in the entity or the size of the asset, portfolio company and/or property \n  (B) The materiality of ESG factors on financial and/or operational performance \n  (C) Specific ESG factors with systemic influence (e.g. climate or human rights)\n  (D) The ESG rating of the entity\n  (E) The adequacy of public disclosure on ESG factors/performance\n  (F) Specific ESG factors based on input from clients\n  (G) Specific ESG factors based on input from beneficiaries\n  (H) Other criteria to prioritise engagement targets, please specify: ____ [Free text: small]\n  (I) We do not prioritise our engagement targets","N/A","Reference to other standards: OECD Responsible Business Conduct for Institutional Investors recommendations\n\n(various dependencies; earlier answers preselect options shown)",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B98)","v":93},{"$f":"IF(OR('Drop Downs'!$B$3=C98,'Drop Downs'!$B$3=\"ALL\"),Z98,\"\")","v":93},{"$f":"IF(OR('Drop Downs'!$B$4=M98,'Drop Downs'!$B$4=\"ALL\"),Z98,\"\")","v":93},93,93]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_17","Stewardship implementation","Stewardship methods","ISP 17, Principle 2, pg 60","Please rank the methods that are most important for your organisation in achieving its stewardship objectives. Ranking options: 1-5 where 1 = most important, 5 = least important; or \"We do not use this method\".\n  (A) Internal resources (e.g. stewardship team, investment team, ESG team or staff)\n  (B) External investment managers, third-party operators and/or external property managers (if applicable)\n  (C) External paid services or initiatives other than investment managers, third-party operators and/or external property managers (paid beyond a membership fee)\t\n  (D) Informal or unstructured collaborations with peers \t\n  (E) Formal collaborative engagements (e.g. PRI-coordinated collaborative engagements, Climate Action 100+, the International Climate Initiative (iCI) or similar)\t\n","N/A","[ISP 17] will be applicable for reporting if at least one of the following conditions is met:\n- Any of options (A-D) are selected in [OO 9 LE], \n- Any of options (A-D) are selected in [OO 9 FI], \n- Any of options (A-D) are selected for \"(1) Private equity\" in [OO 9 ALT], \n- Any of options (A-D) are selected for \"(2) Real Estate\" in [OO 9 ALT], \n- Any of options (A-D) are selected for \"(3) Infrastructure\" in [OO 9 ALT], \n- Any of options (A-D) are selected in [OO 9 HF].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B99)","v":94},{"$f":"IF(OR('Drop Downs'!$B$3=C99,'Drop Downs'!$B$3=\"ALL\"),Z99,\"\")","v":94},{"$f":"IF(OR('Drop Downs'!$B$4=M99,'Drop Downs'!$B$4=\"ALL\"),Z99,\"\")","v":94},94,94]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_18","Stewardship implementation","Collaborative stewardship","ISP 18, Principle 2, pg 62","Which of the following best describes your organisation's default position, or the position of the service providers/external managers acting on your behalf, with regards to collaborative stewardship efforts such as collaborative engagements?\n  (A) We recognise that stewardship suffers from a collective action problem, and, as a result, we actively prefer collaborative efforts\n  (B) We collaborate when our individual stewardship efforts have been unsuccessful or are likely to be unsuccessful, i.e. as an escalation tool\n  (C) We collaborate in situations where doing so would minimise resource cost to our organisation\n  (D) We do not have a default position but collaborate on a case-by-case basis\n  (E) We generally do not join collaborative stewardship efforts","N/A","Reference to other standards: ICGN Global Stewardship Principles\n\n[ISP 18] will be applicable for reporting if at least one of the following conditions is met:\n- Any of options (A-D) are selected in [OO 9 LE], \n- Any of options (A-D) are selected in [OO 9 FI], \n- Any of options (A-D) are selected in [OO 9 HF].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B100)","v":95},{"$f":"IF(OR('Drop Downs'!$B$3=C100,'Drop Downs'!$B$3=\"ALL\"),Z100,\"\")","v":95},{"$f":"IF(OR('Drop Downs'!$B$4=M100,'Drop Downs'!$B$4=\"ALL\"),Z100,\"\")","v":95},95,95]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_18.1","Stewardship implementation","Collaborative stewardship","ISP 18.1, Principle 2, pg 64","Describe your position on collaborating for stewardship","N/A","Reference to other standards: ICGN Global Stewardship Principles\n\n[ISP 18.1] will be applicable for reporting if any of options (A-E) are selected in [ISP 18].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B101)","v":96},{"$f":"IF(OR('Drop Downs'!$B$3=C101,'Drop Downs'!$B$3=\"ALL\"),Z101,\"\")","v":96},{"$f":"IF(OR('Drop Downs'!$B$4=M101,'Drop Downs'!$B$4=\"ALL\"),Z101,\"\")","v":96},96,96]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_19","Stewardship implementation","Escalation strategies","ISP 19, Principle 2, pg 65","Which of these measures did your organisation, or the service providers/external managers acting on your behalf, use most frequently when escalating initial stewardship approaches that were deemed unsuccessful?\nFor each of (1) Listed equity, (2) Fixed income and (3) Hedge funds, select up to three of: \n  (A) Collaboratively engaging the entity with other investors\n  (B) Filing/co-filing/submitting a shareholder resolution or proposal\n  (C) Publicly engaging the entity (e.g. open letter)\n  (D) Voting against the re-election of one or more board directors\n  (E) Voting against the chair of the board of directors\n  (F) Voting against the annual financial report\n  (G) Divesting or implementing an exit strategy\n  (H) We did not use any escalation measures during the reporting year. Please explain why: _______ [Free text: small]","N/A","[ISP 19] will be applicable for reporting if at least one of the following conditions is met:\n- Any of options (A-D) are selected in [OO 9 LE], causing the listed equity column to display in [ISP 19],\n- Any of options (A-D) are selected in [OO 9 FI], causing the fixed income column to display in [ISP 19], \n- Any of options (A-D) are selected in [OO 9 HF], causing the hedge fund column to display in [ISP 19].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B102)","v":97},{"$f":"IF(OR('Drop Downs'!$B$3=C102,'Drop Downs'!$B$3=\"ALL\"),Z102,\"\")","v":97},{"$f":"IF(OR('Drop Downs'!$B$4=M102,'Drop Downs'!$B$4=\"ALL\"),Z102,\"\")","v":97},97,97]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_20","Stewardship implementation","Escalation strategies","ISP 20, Principle 2, pg 67","If initial stewardship approaches were deemed unsuccessful, which of the following measures are excluded from the potential escalation actions of your organisation or those of the service providers/external managers acting on your behalf?\nFor each of (1) Listed equity, (2) Fixed income and (3) Hedge funds, select all that apply:\n  (A) Collaboratively engaging the entity with other investors\n  (B) Filing/co-filing/submitting a shareholder resolution or proposal\n  (C) Publicly engaging the entity (e.g. open letter)\n  (D) Voting against the re-election of one or more board directors\n  (E) Voting against the chair of the board of directors\n  (F) Voting against the annual financial report\n  (G) Divesting or implementing an exit strategy\n  (H) We do not have any restrictions on the escalation measures we can use","N/A","[ISP 20] will be applicable for reporting if at least one of the following conditions is met:\n- Any of options (A-D) are selected in [OO 9 LE], causing the listed equity column to display in [ISP 20],\n- Any of options (A-D) are selected in [OO 9 FI], causing the fixed income column to display in [ISP 20], \n- Any of options (A-D) are selected in [OO 9 HF], causing the hedge fund column to display in [ISP 20].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B103)","v":98},{"$f":"IF(OR('Drop Downs'!$B$3=C103,'Drop Downs'!$B$3=\"ALL\"),Z103,\"\")","v":98},{"$f":"IF(OR('Drop Downs'!$B$4=M103,'Drop Downs'!$B$4=\"ALL\"),Z103,\"\")","v":98},98,98]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_21","Stewardship implementation","Alignment and effectiveness","ISP 21, Principle 2, pg 70","Describe how you coordinate stewardship across your organisation to ensure that stewardship progress and results feed into investment decision-making and vice versa.","N/A","Reference to other standards: OECD Responsible Business Conduct for Institutional Investors recommendations\n\n[ISP 21] will be applicable for reporting if at least one of the following conditions is met:\n- Any of options (A-D) are selected in [OO 9 LE], \n- Any of options (A-D) are selected in [OO 9 FI], \n- Any of options (A-D) are selected for \"(1) Private equity\" in [OO 9 ALT], \n- Any of options (A-D) are selected for \"(2) Real Estate\" in [OO 9 ALT], \n- Any of options (A-D) are selected for \"(3) Infrastructure\" in [OO 9 ALT], \n- Any of options (A-D) are selected in [OO 9 HF].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B104)","v":99},{"$f":"IF(OR('Drop Downs'!$B$3=C104,'Drop Downs'!$B$3=\"ALL\"),Z104,\"\")","v":99},{"$f":"IF(OR('Drop Downs'!$B$4=M104,'Drop Downs'!$B$4=\"ALL\"),Z104,\"\")","v":99},99,99]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_22","Stewardship implementation","Stewardship examples","ISP 22, Principle 2, pg 72","Describe stewardship activities that you participated in during the reporting year that led to desired changes in the entity you interacted with.\nInclude what ESG factor(s) you engaged on and whether your stewardship activities were primarily focused on managing ESG risks and opportunities or delivering sustainability outcomes\nFor each example, disclose: \n  (1) Engagement type \n    a) Internally (or service provider) led\n    b) Collaborative\n  (2) Primary goal of stewardship activity\n    a) Managing ESG risks/opportunities \n    b) Delivering sustainability outcomes \n    c) Both managing ESG risks and delivering outcomes\n  (3) The ESG factors you focused on in the stewardship activity\t\n  (4) Description of stewardship activity and the desired change(s) you achieved","N/A","[ISP 22] will be applicable for reporting if at least one of the following conditions is met:\n- Any of options (A-D) are selected in [OO 9 LE], \n- Any of options (A-D) are selected in [OO 9 FI], \n- Any of options (A-D) are selected for \"(1) Private equity\" in [OO 9 ALT], \n- Any of options (A-D) are selected for \"(2) Real Estate\" in [OO 9 ALT], \n- Any of options (A-D) are selected for \"(3) Infrastructure\" in [OO 9 ALT], \n- Any of options (A-D) are selected in [OO 9 HF].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B105)","v":100},{"$f":"IF(OR('Drop Downs'!$B$3=C105,'Drop Downs'!$B$3=\"ALL\"),Z105,\"\")","v":100},{"$f":"IF(OR('Drop Downs'!$B$4=M105,'Drop Downs'!$B$4=\"ALL\"),Z105,\"\")","v":100},100,100]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_23","Stewardship implementation","Engaging policymakers","ISP 23, Principle 2, pg 75","How does your organisation, or the external investment managers or service providers acting on your behalf, engage with policymakers for a more sustainable financial system?\n  (A) We engage with policymakers directly\n  (B) We provide financial support, are members of and/or are in another way affiliated with third-party organisations, including trade associations and non-profit organisations, that engage with policymakers\n  (C) We do not engage with policymakers directly or indirectly","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B106)","v":101},{"$f":"IF(OR('Drop Downs'!$B$3=C106,'Drop Downs'!$B$3=\"ALL\"),Z106,\"\")","v":101},{"$f":"IF(OR('Drop Downs'!$B$4=M106,'Drop Downs'!$B$4=\"ALL\"),Z106,\"\")","v":101},101,101]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_23.1","Stewardship implementation","Engaging policymakers","ISP 23.1, Principle 2, pg 77","What methods do you, or the external investment managers or service providers acting on your behalf, use to engage with policymakers for a more sustainable financial system?\n  (A) We participate in \"sign-on\" letters on ESG policy topics. Describe: _____ \n  (B) We respond to policy consultations on ESG policy topics. Describe: _____ \n  (C) We provide technical input on ESG policy change. Describe: _____ \n  (D) We proactively engage financial regulators on financial regulatory topics regarding ESG integration, stewardship, disclosure or similar. Describe: ____ \n  (E) We proactively engage regulators and policymakers on other policy topics. Describe: _____ \n  (F) Other methods used to engage with policymakers. Describe: _____ ","N/A","Reference to other standards: ICGN Global Stewardship Principles\n\n[ISP 23.1] will be applicable for reporting if any of options (A-B) are selected in [ISP 23].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B107)","v":102},{"$f":"IF(OR('Drop Downs'!$B$3=C107,'Drop Downs'!$B$3=\"ALL\"),Z107,\"\")","v":102},{"$f":"IF(OR('Drop Downs'!$B$4=M107,'Drop Downs'!$B$4=\"ALL\"),Z107,\"\")","v":102},102,102]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_23.2","Stewardship implementation","Engaging policymakers","ISP 23.2, Principle 2, pg 79","Do you have governance processes in place (e.g. board accountability and oversight, regular monitoring and review of relationships) that ensure your policy activities, including those through third parties, are aligned with your position on sustainable finance and your commitment to the 6 Principles of the PRI?\n  (A) Yes, we have governance processes in place to ensure that our policy activities are aligned with our position on sustainable finance and our commitment to the 6 Principles of the PRI\n  Describe your governance processes: __________ \n  (B) No, we do not have these governance processes in place \n  Please explain why not: __________ ","N/A","[ISP 23.2] will be applicable for reporting if any of options (A-B) are selected in [ISP 23].",null,"Description","Organisational Overview ","Governance ",null,null,null,{"$f":"ROWS($B$6:B108)","v":103},{"$f":"IF(OR('Drop Downs'!$B$3=C108,'Drop Downs'!$B$3=\"ALL\"),Z108,\"\")","v":103},{"$f":"IF(OR('Drop Downs'!$B$4=M108,'Drop Downs'!$B$4=\"ALL\"),Z108,\"\")","v":103},103,103]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_24","Stewardship implementation - policies","Engaging policymakers - policies","ISP 24, Principle 2, pg 81","Do you have policies in place that ensure that your political influence as an organisation is aligned with your position on sustainable finance and your commitment to the 6 Principles of the PRI?\n(A) Yes, we have a policy(ies) in place \nDescribe your policy(ies): _________ \n(B) No, we do not a policy(ies) in place\nPlease explain why not: __________ ","N/A","[ISP 24] will be applicable for reporting if any of options (A-B) are selected in [ISP 23].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B109)","v":104},{"$f":"IF(OR('Drop Downs'!$B$3=C109,'Drop Downs'!$B$3=\"ALL\"),Z109,\"\")","v":104},{"$f":"IF(OR('Drop Downs'!$B$4=M109,'Drop Downs'!$B$4=\"ALL\"),Z109,\"\")","v":104},104,104]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_24.1","Stewardship implementation - policies","Engaging policymakers - policies","ISP 24.1, Principle 2, pg 83","Is your policy that ensures alignment between your political influence and your position on sustainable finance publicly disclosed?\n(A) Yes\nAdd link(s): ________\n(B) No, we do not publicly disclose this policy(ies)","N/A","[ISP 24.1] will be applicable for reporting if option \"(A) Yes, we have a policy/ies in place \" is selected in [ISP 24].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B110)","v":105},{"$f":"IF(OR('Drop Downs'!$B$3=C110,'Drop Downs'!$B$3=\"ALL\"),Z110,\"\")","v":105},{"$f":"IF(OR('Drop Downs'!$B$4=M110,'Drop Downs'!$B$4=\"ALL\"),Z110,\"\")","v":105},105,105]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_25","Stewardship implementation - policies","Engaging policymakers – Transparency","ISP 25, Principle 2, pg 85","During the reporting year, did your organisation publicly disclose your policy engagement activities or those conducted on your behalf by external investment managers/service providers?\n  (A) We publicly disclosed details of our policy engagement activities\n  Add link(s): _______\n  (B) We publicly disclosed a list of our third-party memberships in or support for trade associations, think-tanks or similar that conduct policy engagement activities with our support or endorsement\n  Add link(s): ______\n  (C) No, we did not publicly disclose our policy engagements activities during the reporting year\n  Explain why: ______ \n  (D) Not applicable, we did not conduct policy engagement activities","N/A","[ISP 25] will be applicable for reporting if any of options (A-B) are selected in [ISP 23].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B111)","v":106},{"$f":"IF(OR('Drop Downs'!$B$3=C111,'Drop Downs'!$B$3=\"ALL\"),Z111,\"\")","v":106},{"$f":"IF(OR('Drop Downs'!$B$4=M111,'Drop Downs'!$B$4=\"ALL\"),Z111,\"\")","v":106},106,106]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_26","Climate change ","Public support","ISP 26, pg 87","Does your organisation publicly support the Paris Agreement?\n  (A) Yes, we publicly support the Paris Agreement \n  Add link(s) to webpage or other public document/text expressing support for the Paris Agreement: _______\n  (B) No, we currently do not publicly support the Paris Agreement","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B112)","v":107},{"$f":"IF(OR('Drop Downs'!$B$3=C112,'Drop Downs'!$B$3=\"ALL\"),Z112,\"\")","v":107},{"$f":"IF(OR('Drop Downs'!$B$4=M112,'Drop Downs'!$B$4=\"ALL\"),Z112,\"\")","v":107},107,107]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_27","Climate change ","Public support","ISP 27, pg 89","Does your organisation publicly support the Task Force on Climate-Related Financial Disclosures (TCFD)?\n  (A) Yes, we publicly support the TCFD\n  Add link(s) to webpage or other public document/text expressing support for the TCFD: _______\n  (B) No, we currently do not publicly support the TCFD","N/A","N/A",null,"Description","Investment (general)","Risk management",null,null,null,{"$f":"ROWS($B$6:B113)","v":108},{"$f":"IF(OR('Drop Downs'!$B$3=C113,'Drop Downs'!$B$3=\"ALL\"),Z113,\"\")","v":108},{"$f":"IF(OR('Drop Downs'!$B$4=M113,'Drop Downs'!$B$4=\"ALL\"),Z113,\"\")","v":108},108,108]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_28","Climate change ","Governance","ISP 28, pg 91","How does the board or the equivalent function exercise oversight over climate-related risks and opportunities?\n  (A) By establishing internal processes through which the board or the equivalent function are informed about climate-related risks and opportunities. Specify: ____ \n  (B) By articulating internal/external roles and responsibilities related to climate. Specify: ____ \n  (C) By engaging with beneficiaries to understand how their preferences are evolving with regard to climate change. Specify: ____ \n  (D) By incorporating climate change into investment beliefs and policies. Specify: ____ \n  (E) By monitoring progress on climate-related metrics and targets. Specify: ____ \n  (F) By defining the link between fiduciary duty and climate risks and opportunities. Specify: ____ \n  (G) Other measures to exercise oversight, please specify: ____ \n  (H) The board or the equivalent function does not exercise oversight over climate-related risks and opportunities","N/A","TCFD Recommendations: Governance a)",null,"Description","Investment (general)","Risk management",null,null,null,{"$f":"ROWS($B$6:B114)","v":109},{"$f":"IF(OR('Drop Downs'!$B$3=C114,'Drop Downs'!$B$3=\"ALL\"),Z114,\"\")","v":109},{"$f":"IF(OR('Drop Downs'!$B$4=M114,'Drop Downs'!$B$4=\"ALL\"),Z114,\"\")","v":109},109,109]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_29","Climate change ","Governance","ISP 29, pg 93","What is the role of management in assessing and managing climate-related risks and opportunities?\n  (A) Management is responsible for identifying climate-related risks/opportunities and reporting them back to the board or the equivalent function. Specify: ____ \n  (B) Management implements the agreed-upon risk management measures. Specify: ____ \n  (C) Management monitors and reports on climate-related risks and opportunities. Specify: ____ \n  (D) Management ensures adequate resources, including staff, training and budget, are available to assess, implement and monitor climate-related risks/opportunities and measures. Specify: ____ \n  (E) Other roles management takes on to assess and manage climate-related risks/opportunities, please specify: ____ \n  (F) Our management does not have responsibility for assessing and managing climate-related risks and opportunities","N/A","Reference to other standards: TCFD Recommendations: Governance b)",null,"Description","Investment (general)","Risk management",null,null,null,{"$f":"ROWS($B$6:B115)","v":110},{"$f":"IF(OR('Drop Downs'!$B$3=C115,'Drop Downs'!$B$3=\"ALL\"),Z115,\"\")","v":110},{"$f":"IF(OR('Drop Downs'!$B$4=M115,'Drop Downs'!$B$4=\"ALL\"),Z115,\"\")","v":110},110,110]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_30","Climate change ","Strategy ","ISP 30, pg 95","Which climate-related risks and opportunities has your organisation identified within its investment time horizon(s)?\n  (A) Specific financial risks in different asset classes. Specify: ____ \n  (B) Specific sectors and/or assets that are at risk of being stranded. Specify: ____ \n  (C) Assets with exposure to direct physical climate risk. Specify: ____ \n  (D) Assets with exposure to indirect physical climate risk. Specify: ____\n  (E) Specific sectors and/or assets that are likely to benefit under a range of climate scenarios. Specify: ____ \n  (F) Specific sectors and/or assets that contribute significantly to achieving our climate goals. Specify: ____ \n  (G) Other climate-related risks and opportunities identified, please specify: ____ \n  (H) We have not identified specific climate-related risks and opportunities within our organisation's investment time horizon","N/A","Reference to other standards: TCFD Recommendations: Strategy a)",null,"Description","Investment (general)","Risk management",null,null,null,{"$f":"ROWS($B$6:B116)","v":111},{"$f":"IF(OR('Drop Downs'!$B$3=C116,'Drop Downs'!$B$3=\"ALL\"),Z116,\"\")","v":111},{"$f":"IF(OR('Drop Downs'!$B$4=M116,'Drop Downs'!$B$4=\"ALL\"),Z116,\"\")","v":111},111,111]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_30.1","Climate change ","Strategy ","ISP 30.1, pg 97","For each of the identified climate-related risks and opportunities, indicate within which investment time-horizon they were identified. Select from: \n(1) 3–5 months, (2) 6 months to 2 years, (3) 2–4 years, (4) 5–10 years, (5) 11–20 years, (6) 21–30 years and (7) >30 years, for each of the following:\n  (A) Specific financial risks in different asset classes [as specified]\n  (B) Specific sectors and/or assets that are at risk of being stranded [as specified]\n  (C) Assets with exposure to direct physical climate risk [as specified]\n  (D) Assets with exposure to indirect physical climate risk [as specified]\n  (E) Specific sectors and/or assets that are likely to benefit under a range of climate scenarios [as specified]\n  (F) Specific sectors and/or assets that contribute significantly to achieving our climate goals [as specified]\n  (G) Other climate-related risks and opportunities identified [as specified]","N/A","Reference to other standards: TCFD Recommendations: Strategy a)\n[ISP 30.1] will be applicable for reporting if any of options (A-G) are selected in [ISP 30], and the selected options will prefill into [ISP 30.1].",null,"Description","Investment (general)","Risk management",null,null,null,{"$f":"ROWS($B$6:B117)","v":112},{"$f":"IF(OR('Drop Downs'!$B$3=C117,'Drop Downs'!$B$3=\"ALL\"),Z117,\"\")","v":112},{"$f":"IF(OR('Drop Downs'!$B$4=M117,'Drop Downs'!$B$4=\"ALL\"),Z117,\"\")","v":112},112,112]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_31","Climate change ","Strategy ","ISP 31, pg 100","Which climate-related risks and opportunities has your organisation identified beyond its investment time horizon(s)?\n  (A) Specific financial risks in different asset classes. Specify: ____\n  (B) Specific sectors and/or assets that are at risk of being stranded. Specify: ____\n  (C) Assets with exposure to direct physical climate risk. Specify: ____ \n  (D) Assets with exposure to indirect physical climate risk. Specify: ____\n  (E) Specific sectors and/or assets that are likely to benefit under a range of climate scenarios. Specify: ____ \n  (F) Specific sectors and/or assets that contribute significantly to achieving our climate goals. Specify: ____\n  (G) Other climate-related risks and opportunities identified, please specify: ____ \n  (H) We have not identified specific climate-related risks and opportunities beyond our organisation's investment time horizon","N/A","Reference to other standards: TCFD Recommendations: Strategy a)",null,"Description","Investment (general)","Risk management",null,null,null,{"$f":"ROWS($B$6:B118)","v":113},{"$f":"IF(OR('Drop Downs'!$B$3=C118,'Drop Downs'!$B$3=\"ALL\"),Z118,\"\")","v":113},{"$f":"IF(OR('Drop Downs'!$B$4=M118,'Drop Downs'!$B$4=\"ALL\"),Z118,\"\")","v":113},113,113]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_32","Climate change ","Strategy ","ISP 32, pg 102","Describe the impact of climate-related risks and opportunities on your organization's investment strategy, products (where relevant) and financial planning.","N/A","Reference to other standards: TCFD Recommendations: Strategy b)",null,"Description","Investment (general)","Risk management",null,null,null,{"$f":"ROWS($B$6:B119)","v":114},{"$f":"IF(OR('Drop Downs'!$B$3=C119,'Drop Downs'!$B$3=\"ALL\"),Z119,\"\")","v":114},{"$f":"IF(OR('Drop Downs'!$B$4=M119,'Drop Downs'!$B$4=\"ALL\"),Z119,\"\")","v":114},114,114]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_33","Climate change ","Strategy: Scenario analysis","ISP 33, pg 104","Does your organisation use scenario analysis to assess climate-related investment risks and opportunities? Select the range of scenarios used.\n  (A) An orderly transition to a 2°C or lower scenario\n  (B) An abrupt transition consistent with the Inevitable Policy Response\n  (C) A failure to transition, based on a 4°C or higher scenario\n  (D) Other climate scenario, please specify: ____ [Free text: medium]\n  (E) We do not use scenario analysis to assess climate-related investment risks and opportunities","N/A","TCFD Recommendations: Strategy c)",null,"Description","Investment (general)","Risk management",null,null,null,{"$f":"ROWS($B$6:B120)","v":115},{"$f":"IF(OR('Drop Downs'!$B$3=C120,'Drop Downs'!$B$3=\"ALL\"),Z120,\"\")","v":115},{"$f":"IF(OR('Drop Downs'!$B$4=M120,'Drop Downs'!$B$4=\"ALL\"),Z120,\"\")","v":115},115,115]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_33.1","Climate change ","Strategy: Scenario analysis","ISP 33.1, pg 106","Describe how climate scenario analysis is used to test the resilience of your organisation's investment strategy and inform investments in specific asset classes.\n  (A) An orderly transition to a 2°C or lower scenario\n  Description of how this climate scenario is used to test resilience and inform investments: _______ \n  (B) An abrupt transition consistent with the Inevitable Policy Response\n  Description of how this climate scenario is used to test resilience and inform investments: _______ \n  (C) A failure to transition, based on a 4°C or higher scenario\n  Description of how this climate scenario is used to test resilience and inform investments: _______ \n  (D) Other climate scenario\n  Specify and describe how this climate scenario is used to test resilience and inform investments: _______","N/A","Reference to other standards: TCFD Recommendations: Strategy c)\nDependent on\t[ISP 33.1] will be applicable for reporting if any of options (A-D) are selected in [ISP 33], and the selected options will prefill into [ISP 33.1].",null,"Description","Investment (general)","Risk management",null,null,null,{"$f":"ROWS($B$6:B121)","v":116},{"$f":"IF(OR('Drop Downs'!$B$3=C121,'Drop Downs'!$B$3=\"ALL\"),Z121,\"\")","v":116},{"$f":"IF(OR('Drop Downs'!$B$4=M121,'Drop Downs'!$B$4=\"ALL\"),Z121,\"\")","v":116},116,116]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_34","Climate change ","Risk management","ISP 34, pg 108","Which risk management processes do you have in place to identify and assess climate-related risks?\n  (A) Internal carbon pricing. Describe: ____\n  (B) Hot spot analysis. Describe: ____ \n  (C) Sensitivity analysis. Describe: ____ \n  (D) TCFD reporting requirements on external investment managers where we have externally managed assets. Describe: ____ \n  (E) TCFD reporting requirements on companies. Describe: ____ \n  (F) Other risk management processes in place, please describe: ____ \n  (G) We do not have any risk management processes in place to identify and assess climate-related risks","N/A","Reference to other standards: TCFD Recommendations: Risk management a)\n\n[ISP 34] will be applicable for reporting if any of options (A-G) are selected in [ISP 30].",null,"Description","Investment (general)","Risk management",null,null,null,{"$f":"ROWS($B$6:B122)","v":117},{"$f":"IF(OR('Drop Downs'!$B$3=C122,'Drop Downs'!$B$3=\"ALL\"),Z122,\"\")","v":117},{"$f":"IF(OR('Drop Downs'!$B$4=M122,'Drop Downs'!$B$4=\"ALL\"),Z122,\"\")","v":117},117,117]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_35","Climate change ","Risk management","ISP 35, pg 110","In which investment processes do you track and manage climate-related risks?\n  (A) In our engagements with investee entities and/or in engagements conducted on our behalf by service providers and/or external managers. Describe: ____ \n  (B) In (proxy) voting conducted by us and/or on our behalf by service providers and/or external managers. Describe: ____ \n  (C) In our external investment manager selection process. Describe: ____ \n  (D) In our external investment manager monitoring process. Describe: ____ \n  (E) In the asset class benchmark selection process. Describe: ____ \n  (F) In our financial analysis process. Describe: ____ \n  (G) Other investment process(es), please describe: ____ \n  (H) We are not tracking and managing climate-related risks in specific investment processes","N/A","Reference to other standards: TCFD Recommendations: Risk management b)\n\n[ISP 35] will be applicable for reporting if any of options (A-G) are selected in [ISP 30].",null,"Description","Investment (general)","Risk management",null,null,null,{"$f":"ROWS($B$6:B123)","v":118},{"$f":"IF(OR('Drop Downs'!$B$3=C123,'Drop Downs'!$B$3=\"ALL\"),Z123,\"\")","v":118},{"$f":"IF(OR('Drop Downs'!$B$4=M123,'Drop Downs'!$B$4=\"ALL\"),Z123,\"\")","v":118},118,118]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_36","Climate change ","Risk management","ISP 36, pg 112","How are the processes for identifying, assessing and managing climate-related risks incorporated into your organisation's overall risk management?\n  (A) The risk committee or the equivalent function is formally responsible for identifying, assessing and managing climate risks. Describe: ____ \n  (B) Climate risks are incorporated into traditional risks (e.g. credit risk, market risk, liquidity risk or operational risk). Describe: ____ \n  (C) Climate risks are prioritised based on their relative materiality, as defined by our organisation's materiality analysis. Describe: ____ \n  (D) Executive remuneration is linked to climate-related KPIs. Describe: ____ \n  (E) Management remuneration is linked to climate-related KPIs. Describe: ____ \n  (F) Climate risks are included in the enterprise risk management system. Describe: ____ \n  (G) Other methods for incorporating climate risks into overall risk management, please describe: ____ \n  (H) Processes for identifying, assessing and managing climate-related risks are not integrated into our overall risk management","N/A","Reference to other standards: TCFD Recommendations: Risk management c)",null,"Description","Investment (general)","Risk management",null,null,null,{"$f":"ROWS($B$6:B124)","v":119},{"$f":"IF(OR('Drop Downs'!$B$3=C124,'Drop Downs'!$B$3=\"ALL\"),Z124,\"\")","v":119},{"$f":"IF(OR('Drop Downs'!$B$4=M124,'Drop Downs'!$B$4=\"ALL\"),Z124,\"\")","v":119},119,119]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_37","Climate change ","Metrics and targets","ISP 37, pg 114","Have you set any organisation-wide targets on climate change?\n  (A) Reducing carbon intensity of portfolios\n  (B) Reducing exposure to assets with significant climate transition risks \n  (C) Investing in low-carbon, energy-efficient climate adaptation opportunities in different asset classes\n  (D) Aligning entire group-wide portfolio with net zero\n  (E) Other target, please specify: ____ [Free text: small]\n  (F) No, we have not set any climate-related targets","N/A","N/A",null,"Description","Organisational Overview ","Carbon targets",null,null,null,{"$f":"ROWS($B$6:B125)","v":120},{"$f":"IF(OR('Drop Downs'!$B$3=C125,'Drop Downs'!$B$3=\"ALL\"),Z125,\"\")","v":120},{"$f":"IF(OR('Drop Downs'!$B$4=M125,'Drop Downs'!$B$4=\"ALL\"),Z125,\"\")","v":120},120,120]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_37.1","Climate change ","Metrics and targets","ISP 37.1, pg 116","Provide more details about your climate change target(s). For each of the following, (A) Reducing carbon intensity of portfolios, (B) Reducing exposure to assets with significant climate transition risks, (C) Investing in low-carbon, energy-efficient climate adaptation opportunities in different asset classes, (D) Aligning entire group-wide portfolio with net zero and (E) Other target [as specified], provide the following information: \nAbsolute- or intensity-based\nThe timeframe over which the target applies\t\nBaseline year\t\nBaseline amount\t\nTarget date\t\nTarget value/amount\t\nInterim targets or KPIs used to assess progress against the target\t\nOther details","Carbon emissions relating to carbon targets:\nBaseline amount\t\nTarget value/amount\t\nInterim targets/KPIs","[ISP 37.1] will be applicable for reporting if any of options (A-E) are selected in [ISP 37], and any free-text description in option (E) of [ISP 37] will be prefilled into [ISP 37.1].",null,"Description and data","Organisational Overview ","Carbon targets",null,null,null,{"$f":"ROWS($B$6:B126)","v":121},{"$f":"IF(OR('Drop Downs'!$B$3=C126,'Drop Downs'!$B$3=\"ALL\"),Z126,\"\")","v":121},{"$f":"IF(OR('Drop Downs'!$B$4=M126,'Drop Downs'!$B$4=\"ALL\"),Z126,\"\")","v":121},121,121]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_38","Climate change ","Metrics and targets: Transition risk","ISP 38, pg 119","What climate-related metric(s) has your organisation identified for transition risk monitoring and management?\n  (A) Total carbon emissions\n  (B) Carbon footprint\n  (C) Carbon intensity\n  (D) Weighted average carbon intensity\n  (E) Implied temperature warming \n  (F) Percentage of assets aligned with the EU Taxonomy (or similar taxonomy)\n  (G) Avoided emissions metrics (real assets)\n  (H) Other metrics, please specify: ____ \n  (I) No, we have not identified any climate-related metrics for transition risk monitoring","N/A","Reference to other standards\tTCFD Recommendations: Metrics and targets a)",null,"Description","Organisational Overview ","Risk management",null,null,null,{"$f":"ROWS($B$6:B127)","v":122},{"$f":"IF(OR('Drop Downs'!$B$3=C127,'Drop Downs'!$B$3=\"ALL\"),Z127,\"\")","v":122},{"$f":"IF(OR('Drop Downs'!$B$4=M127,'Drop Downs'!$B$4=\"ALL\"),Z127,\"\")","v":122},122,122]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_38.1","Climate change ","Metrics and targets: Transition risk","ISP 38.1, pg 121","Provide details about the metric(s) you have identified for transition risk monitoring and management. For each of:\n  (A) Total carbon emissions\n  (B) Carbon footprint\n  (C) Carbon intensity\n  (D) Weighted average carbon intensity,\n  E) Implied temperature warming\n  (F) Percentage of assets aligned with the EU Taxonomy (or similar taxonomy),\n  (G) Avoided emissions metrics (real assets) \n  (H) Other metrics [as specified], disclose: Coverage of AUM (for all of our assets/for the majority of our assets/for a minority of our assets), Purpose, Metric unit, Methodology and Value of metric.","For each metric for transition risk monitoring and management, provide coverage of AUM (only need to state as: for all of our assets/for the majority of our assets/for a minority of our assets); unit of measurement used for this metric (e.g. USD per tonne of carbon dioxide equivalent); how this metric has trended, detailing any changes that have occurred over time; and the metric's value to be tracked, for instance, CO2-eq tonnes per USD, CO2-eq tonnes, implied temperature values etc.","Reference to other standards: TCFD Recommendations: Metrics and targets a)\nUK Climate Financial Risk Forum Disclosure report\n[ISP 38.1] will be applicable for reporting if any of options (A-H) are selected in [ISP 38], and the selected options, including any free-text descriptions, will prefill into [38.1].",null,"Description and data","Organisational Overview ","Risk management",null,null,null,{"$f":"ROWS($B$6:B128)","v":123},{"$f":"IF(OR('Drop Downs'!$B$3=C128,'Drop Downs'!$B$3=\"ALL\"),Z128,\"\")","v":123},{"$f":"IF(OR('Drop Downs'!$B$4=M128,'Drop Downs'!$B$4=\"ALL\"),Z128,\"\")","v":123},123,123]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_39","Climate change ","Metrics and targets: Physical risk","ISP 39, pg 124","What climate-related metric(s) has your organisation identified for physical risk monitoring and management?\n  (A) Weather-related operational losses for real assets or the insurance business unit \n  (B) Proportion of our property, infrastructure or other alternative asset portfolios in an area subject to flooding, heat stress or water stress\n  (C) Other metrics, please specify: ____ \n  (D) Other metrics, please specify: ____ \n  (E) We have not identified any metrics for physical risk monitoring","N/A","Reference to other standards: TCFD Recommendations: Metrics and targets a)",null,"Description","Organisational Overview ","Risk management",null,null,null,{"$f":"ROWS($B$6:B129)","v":124},{"$f":"IF(OR('Drop Downs'!$B$3=C129,'Drop Downs'!$B$3=\"ALL\"),Z129,\"\")","v":124},{"$f":"IF(OR('Drop Downs'!$B$4=M129,'Drop Downs'!$B$4=\"ALL\"),Z129,\"\")","v":124},124,124]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_39.1","Climate change ","Metrics and targets: Physical risk","ISP 39.1, pg 126","Provide details about the metric(s) you have identified for physical risk monitoring and management. For each of:\n  (A) Weather-related operational losses for real assets or the insurance business unit\n  (B) Proportion of our property, infrastructure or other alternative asset portfolios in an area subject to flooding, heat stress or water stress\n  (C) Other metrics [as specified], disclose: Coverage of AUM (for all of our assets/for the majority of our assets/for a minority of our assets), Purpose, Metric unit, Methodology and Value of metric.","For each metric for physical risk monitoring and management, provide coverage of AUM (only need to state as: for all of our assets/for the majority of our assets/for a minority of our assets); unit of measurement used for this metric (e.g. USD per tonne of carbon dioxide equivalent); how this metric has trended, detailing any changes that have occurred over time; and the metric's value to be tracked, for instance, CO2-eq tonnes per USD, CO2-eq tonnes, implied temperature values etc.","Reference to other standards: TCFD Recommendations: Metrics and targets a)\nUK Climate Financial Risk Forum Disclosure report\n\n[ISP 39.1] will be applicable for reporting if any of options (A-D) are selected in [ISP 39], and the selected options, including any free-text descriptions, will prefill into [39.1].",null,"Description and data","Organisational Overview ","Risk management",null,null,null,{"$f":"ROWS($B$6:B130)","v":125},{"$f":"IF(OR('Drop Downs'!$B$3=C130,'Drop Downs'!$B$3=\"ALL\"),Z130,\"\")","v":125},{"$f":"IF(OR('Drop Downs'!$B$4=M130,'Drop Downs'!$B$4=\"ALL\"),Z130,\"\")","v":125},125,125]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_40","Sustainability outcomes","Set policies on sustainability outcomes","ISP 40, Principle 1& 2, pg 128","Where is your approach to sustainability outcomes set out? Your policy/guideline may be a standalone document or part of a wider responsible investment policy.\n  (A) Our approach to sustainability outcomes is set out in our responsible investment policy\n  (B) Our approach to sustainability outcomes is set out in our exclusion policy\n  (C) Our approach to sustainability outcomes is set out in our stewardship policy\n  (D) Our approach to sustainability outcomes is set out in asset class–specific investment guidelines\n  E) Our approach to sustainability outcomes is set out in separate guidelines on specific outcomes (e.g. the SDGs, climate or human rights)","N/A","[ISP 40] will be applicable for reporting if option \"(F) Approach to sustainability outcomes\" is selected in [ISP 1.1].",null,"Description","Organisational Overview ","Governance ",null,null,null,{"$f":"ROWS($B$6:B131)","v":126},{"$f":"IF(OR('Drop Downs'!$B$3=C131,'Drop Downs'!$B$3=\"ALL\"),Z131,\"\")","v":126},{"$f":"IF(OR('Drop Downs'!$B$4=M131,'Drop Downs'!$B$4=\"ALL\"),Z131,\"\")","v":126},126,126]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_41","Sustainability outcomes","Set policies on sustainability outcomes","ISP 41, Principle 1& 2, pg 130","Which global or regionally recognised frameworks do your policies and guidelines on sustainability outcomes refer to?\n  (A) The SDG goals and targets\n  (B) The Paris Agreement\n  (C) The UN Guiding Principles on Business and Human Rights \n  (D) The OECD Guidelines for Multinational Enterprises, including guidance on Responsible Business Conduct for Institutional Investors\n  (E) Other frameworks, please specify: ____ \n  (F) Other frameworks, please specify: ____ ","N/A","[ISP 41] will be applicable for reporting if option \"(F) Approach to sustainability outcomes \" is selected in [ISP 1.1].",null,"Description","Organisational Overview ","Governance ",null,null,null,{"$f":"ROWS($B$6:B132)","v":127},{"$f":"IF(OR('Drop Downs'!$B$3=C132,'Drop Downs'!$B$3=\"ALL\"),Z132,\"\")","v":127},{"$f":"IF(OR('Drop Downs'!$B$4=M132,'Drop Downs'!$B$4=\"ALL\"),Z132,\"\")","v":127},127,127]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_42","Sustainability outcomes","Set policies on sustainability outcomes","ISP 42, Principle 1& 2, pg 132","What are the main reasons that your organisation has established policies or guidelines on sustainability outcomes? Select a maximum of three options.\n  (A) Because we understand which potential financial risks and opportunities are likely to exist in (and during the transition to) an SDG-aligned world\n  (B) Because we see it as a way to identify opportunities, such as through changes to business models, across supply chains and through new and expanded products and services\n  (C) Because we want to prepare for and respond to legal and regulatory developments, including those that may lead to stranded assets\n  (D) Because we want to protect our reputation and licence-to-operate (i.e. the trust of beneficiaries, clients and other stakeholders), particularly in the event of negative sustainability outcomes from investments \n  (E) Because we want to meet institutional commitments on global goals (including those based on client or beneficiaries' preferences), and communicate on progress towards meeting those objectives\n  (F) Because we consider materiality over longer time horizons to include transition risks, tail risks, financial system risks and similar \n  (G) Because we want to minimise negative sustainability outcomes and increase positive sustainability outcomes of investments","N/A","[ISP 42] will be applicable for reporting if option \"(F) Approach to sustainability outcomes\" is selected in [ISP 1.1].",null,"Description","Organisational Overview ","Governance ",null,null,null,{"$f":"ROWS($B$6:B133)","v":128},{"$f":"IF(OR('Drop Downs'!$B$3=C133,'Drop Downs'!$B$3=\"ALL\"),Z133,\"\")","v":128},{"$f":"IF(OR('Drop Downs'!$B$4=M133,'Drop Downs'!$B$4=\"ALL\"),Z133,\"\")","v":128},128,128]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_43","Sustainability outcomes","Identify sustainability outcomes","ISP 43, Principle 1, pg 134","Has your organisation identified the intended and unintended sustainability outcomes from any of its activities?\n  (A) No, we have not identified the sustainability outcomes from our activities\n  (B) Yes, we have identified one or more sustainability outcomes from some or all of our activities","N/A","N/A",null,"Description","Organisational Overview ","Governance ",null,null,null,{"$f":"ROWS($B$6:B134)","v":129},{"$f":"IF(OR('Drop Downs'!$B$3=C134,'Drop Downs'!$B$3=\"ALL\"),Z134,\"\")","v":129},{"$f":"IF(OR('Drop Downs'!$B$4=M134,'Drop Downs'!$B$4=\"ALL\"),Z134,\"\")","v":129},129,129]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_43.1","Sustainability outcomes","Identify sustainability outcomes","ISP 43.1, Principle 3 & 6, pg 136","If you have not identified the intended and unintended sustainability outcomes for any of your activities, please explain why.","N/A","[ISP 43.1] will be applicable for reporting if option \"(A) No, we have not identified the sustainability outcomes from our activities\" is selected in [ISP 43].",null,"Description","Organisational Overview ","Governance ",null,null,null,{"$f":"ROWS($B$6:B135)","v":130},{"$f":"IF(OR('Drop Downs'!$B$3=C135,'Drop Downs'!$B$3=\"ALL\"),Z135,\"\")","v":130},{"$f":"IF(OR('Drop Downs'!$B$4=M135,'Drop Downs'!$B$4=\"ALL\"),Z135,\"\")","v":130},130,{"$f":"IFERROR(SMALL($AC$6:$AC$366,Z135),\"\")","v":130}]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_44","Sustainability outcomes","Identify sustainability outcomes","ISP 44, Principle 1, pg 137","What frameworks/tools did your organisation use to identify the sustainability outcomes from its activities?\n  (A) The UN Sustainable Development Goals (SDGs) and targets\n  (B) The Paris Agreement\n  (C) The UN Guiding Principles on Business and Human Rights (UNGPs)\n  (D) The OECD Guidelines for Multinational Enterprises, including guidance on Responsible Business Conduct for Institutional Investors\n  (E) The EU Taxonomy \n  (F) Other taxonomies (e.g. similar to the EU Taxonomy) , please specify: ____ \n  (G) Other framework/tool, please specify: ____\n","N/A","[ISP 44] will be applicable for reporting if option \"(B) Yes, we have identified one or more sustainability outcomes from some or all of our activities\" is selected in [ISP 43].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B136)","v":131},{"$f":"IF(OR('Drop Downs'!$B$3=C136,'Drop Downs'!$B$3=\"ALL\"),Z136,\"\")","v":131},{"$f":"IF(OR('Drop Downs'!$B$4=M136,'Drop Downs'!$B$4=\"ALL\"),Z136,\"\")","v":131},131,131]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_44.1","Sustainability outcomes","Identify sustainability outcomes","ISP 44.1, Principle 1, pg 139","At what level(s) did your organisation identify the sustainability outcomes from its activities?\n  (A) At the asset level\n  (B) At the economic activity level\n  (C) At the company level\n  (D) At the sector level\n  (E) At the country/region level\n  (F) At the global level\n  (G) Other level(s), please specify: ____ [Free text: small]\n  (H) We do not track at what level(s) our sustainability outcomes were identified","N/A","[ISP 44.1] will be applicable for reporting if any of the options (A-I) are selected in [ISP 44].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B137)","v":132},{"$f":"IF(OR('Drop Downs'!$B$3=C137,'Drop Downs'!$B$3=\"ALL\"),Z137,\"\")","v":132},{"$f":"IF(OR('Drop Downs'!$B$4=M137,'Drop Downs'!$B$4=\"ALL\"),Z137,\"\")","v":132},132,132]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_45","Sustainability outcomes","Identify sustainability outcomes","ISP 45, Principle 1, pg 141","How has your organisation determined your most important sustainability outcome objectives?\nWe carried out a comprehensive analysis to determine our most important sustainability outcome objectives by:\n  (A) Identifying sustainability outcomes that are closely linked to our core investment activities\n  (B) Consulting with key clients and/or beneficiaries to align with their priorities\n  (C) Assessing the potential severity (e.g. probability and amplitude) of specific negative outcomes over different timeframes\n  (D) Focusing on the potential for systemic impacts (e.g. due to high level of interconnectedness with other global challenges)\n  (E) Evaluating the potential for certain outcome objectives to act as a catalyst/enabler to achieve a broad range of goals (e.g. gender or education)\n  (F) Analysing the input from different stakeholders (e.g. affected communities, civil society or similar)\n  (G) Understanding the geographical relevance of specific sustainability outcome objectives\n  (H) Other method, please specify: ____ \n  (I) We have not yet determined our most important or salient sustainability outcome objectives","N/A","[ISP 45] will be applicable for reporting if option \"(B) Yes, we have identified one or more sustainability outcomes from some or all of our activities\" is selected in [ISP 43].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B138)","v":133},{"$f":"IF(OR('Drop Downs'!$B$3=C138,'Drop Downs'!$B$3=\"ALL\"),Z138,\"\")","v":133},{"$f":"IF(OR('Drop Downs'!$B$4=M138,'Drop Downs'!$B$4=\"ALL\"),Z138,\"\")","v":133},133,133]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_46","Transparency and confidence building measures","Information disclosed – ESG assets","ISP 46, Principle 6, pg 143","For the majority of your ESG/sustainability marketed funds or products, and/or your ESG/RI certified or labelled assets, what information about your ESG approach do you (or the external investment managers/service providers acting on your behalf) include in material shared with clients, beneficiaries and/or the public? The material may be marketing material, information targeted towards existing or prospective clients or information for beneficiaries.\n  (A) A commitment to responsible investment (e.g. that we are a UN PRI signatory)\n  (B) Industry-specific and asset class–specific standards that we align with (e.g. TCFD, or GRESB for property and infrastructure)\n  (C) Our responsible investment policy (at minimum a summary of our high-level approach)\n  (D) A description of our investment process and how ESG is considered \n  (E) ESG objectives of individual funds\n  (F) Information about the ESG benchmark(s) that we use to measure fund performance \n  (G) Our stewardship approach\n  (H) A description of the ESG criteria applied (e.g. sectors, products, activities, ratings and similar)\n  (I) The thresholds for the ESG criteria applied in our investment decisions or universe construction\n  (J) A list of our main investments and holdings\n  (K) ESG case study/example from existing fund(s)\n  (L) We do not include our approach to ESG in material shared with clients/beneficiaries/the public for the majority of our ESG/sustainability marketed funds or products, and/or our ESG/RI certified or labelled assets","N/A","[ISP 46] will be applicable for reporting if >0% is reported for any asset class in [OO 16].",null,"Description","Investment (ESG/SI)","ESG/SI products approach",null,null,null,{"$f":"ROWS($B$6:B139)","v":134},{"$f":"IF(OR('Drop Downs'!$B$3=C139,'Drop Downs'!$B$3=\"ALL\"),Z139,\"\")","v":134},{"$f":"IF(OR('Drop Downs'!$B$4=M139,'Drop Downs'!$B$4=\"ALL\"),Z139,\"\")","v":134},134,134]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_47","Transparency and confidence building measures","Information disclosed – Passive ESG assets","ISP 47, Principle 6, pg 145","For the majority of your ESG/sustainability marketed funds or products, and/or your ESG/RI certified or labelled assets that are passive listed equity and/or passive fixed income, how do you communicate changes in their ESG benchmark selection and construction?\n  (A) We disclose details that would allow external parties to replicate or test the ESG index or benchmark\n  (B) We disclose the main sources of ESG data, broad ESG assumptions and how this is used to develop ESG passive portfolios \n  (C) We disclose a full list of all changes to methodologies\n  (D) We disclose any changes that we deem significant to the methodology \n  (E) We do not communicate changes to methodologies for the majority of our sustainable funds or ESG products that use ESG indices/benchmarks","N/A","[ISP 47] will be applicable for reporting to Investment Manager signatories who have reported >0% for \"(A) Listed Equity - Passive\" AND/OR for \"(C) Fixed Income - Passive\" in [OO 16].",null,"Description","Investment (ESG/SI)","ESG/SI products approach",null,null,null,{"$f":"ROWS($B$6:B140)","v":135},{"$f":"IF(OR('Drop Downs'!$B$3=C140,'Drop Downs'!$B$3=\"ALL\"),Z140,\"\")","v":135},{"$f":"IF(OR('Drop Downs'!$B$4=M140,'Drop Downs'!$B$4=\"ALL\"),Z140,\"\")","v":135},135,135]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_48","Transparency and confidence building measures","Client reporting – ESG assets","ISP 48, Principle 6, pg 147","What ESG information is included in your client reporting for the majority of your ESG/sustainability marketed funds or products, and/or your ESG/RI certified or labelled assets?\n  (A) Qualitative analysis, descriptive examples or case studies \n  (B) Quantitative analysis or key performance indicators (KPIs) related to ESG performance \n  (C) Progress on our sustainability outcome objectives \n  (D) Stewardship results \n  (E) Information on ESG incidents where applicable \n  (F) Analysis of ESG contribution to portfolio financial performance \n  (G) We do not include ESG information in client reporting for the majority of our sustainable funds or ESG products","N/A","[ISP 48] will be applicable for reporting to Investment Manager signatories who have reported >0% for any asset class in [OO 16].",null,"Description","Investment (ESG/SI)","ESG/SI products approach",null,null,null,{"$f":"ROWS($B$6:B141)","v":136},{"$f":"IF(OR('Drop Downs'!$B$3=C141,'Drop Downs'!$B$3=\"ALL\"),Z141,\"\")","v":136},{"$f":"IF(OR('Drop Downs'!$B$4=M141,'Drop Downs'!$B$4=\"ALL\"),Z141,\"\")","v":136},136,136]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_49","Transparency and confidence building measures","Information disclosed – All assets","ISP 49, Principle 6, pg 149","For the majority of your total assets under management, what information about your ESG approach do you (or the external managers/service providers acting on your behalf) include in material shared with clients, beneficiaries and/or the public? The material may be marketing material, information targeted towards existing or prospective clients or information for beneficiaries.\n  (A) A commitment to responsible investment (e.g. that we are a PRI signatory)\n  (B) Industry-specific and asset class–specific standards that we align with (e.g. TCFD, or GRESB for property and infrastructure)\n  (C) Our responsible investment policy (at minimum a summary of our high-level approach)\n  (D) A description of our investment process and how ESG is considered \n  (E) ESG objectives of individual funds\n  (F) Information about the ESG benchmark(s) that we use to measure fund performance \n  (G) Our stewardship approach\n  (H) A description of the ESG criteria applied (e.g. sectors, products, activities, ratings and similar)\n  (I) The thresholds for the ESG criteria applied in our investment decisions or universe construction\n  (J) A list of our main investments and holdings\n  (K) ESG case study/example from existing fund(s)\n  (L) We do not include our approach to ESG in material shared with clients/beneficiaries/the public for the majority of our assets under management","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B142)","v":137},{"$f":"IF(OR('Drop Downs'!$B$3=C142,'Drop Downs'!$B$3=\"ALL\"),Z142,\"\")","v":137},{"$f":"IF(OR('Drop Downs'!$B$4=M142,'Drop Downs'!$B$4=\"ALL\"),Z142,\"\")","v":137},{"$f":"IF(AA142<>\"\",IF(AB142<>\"\",Z142,\"\"),\"\")","v":137},137]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_50","Transparency and confidence building measures","Client reporting – All assets","ISP 50, Principle 6, pg 151","What ESG information is included in your client reporting for the majority of your assets under management?\n  (A) Qualitative ESG analysis, descriptive examples or case studies \n  (B) Quantitative analysis or key performance indicators (KPIs) related to ESG performance \n  (C) Progress on our sustainability outcome objectives \n  (D) Stewardship results \n  (E) Information on ESG incidents where applicable \n  (F) Analysis of ESG contribution to portfolio financial performance \n  (G) We do not include ESG information in client reporting for the majority of our assets under management","N/A","This indicator will be applicable for reporting to all Investment Manager signatories.",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B143)","v":138},{"$f":"IF(OR('Drop Downs'!$B$3=C143,'Drop Downs'!$B$3=\"ALL\"),Z143,\"\")","v":138},{"$f":"IF(OR('Drop Downs'!$B$4=M143,'Drop Downs'!$B$4=\"ALL\"),Z143,\"\")","v":138},138,138]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_51","Transparency and confidence building measures","Frequency of client reporting – All assets","ISP 51, Principle 6, pg 153","For the majority of each asset class, how frequently do you report ESG-related information to your clients? Indicate frequency of reporting for the majority of each asset class of :\n  (A) Listed equity\n  (B) Fixed income\n  (C) Private equity\n  (D) Real estate\n  (E) Infrastructure\n  (F) Hedge funds, by (1) Quarterly, (2) Bi-annually, (3) Annually and (4) On an ad hoc basis or upon request.","N/A","[ISP 51] will be applicable for reporting for Investment Manager signatories",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B144)","v":139},{"$f":"IF(OR('Drop Downs'!$B$3=C144,'Drop Downs'!$B$3=\"ALL\"),Z144,\"\")","v":139},{"$f":"IF(OR('Drop Downs'!$B$4=M144,'Drop Downs'!$B$4=\"ALL\"),Z144,\"\")","v":139},139,139]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_52","Transparency and confidence building measures","Confidence-building measures","ISP 52, Principle 6, pg 155","What verification has your organisation had regarding the information you have provided in your PRI Transparency Report this year?\n  (A) We received third-party independent assurance of selected processes and/or data related to our responsible investment processes, which resulted in a formal assurance conclusion\n  (B) We conducted a third-party readiness review and are making changes to our internal controls/governance or processes to be able to conduct an external assurance next year\n  (C) The internal audit function team performed an independent audit of selected processes/and or data related to our responsible investment processes reported in this PRI report\n  (D) Our board, CEO, other C-level equivalent and/or investment committee has signed off on our PRI report\n  (E) Some or all of our funds have been audited as part of the certification process against a sustainable investment/RI label \n  (F) We conducted an external ESG audit of our funds marketed as ESG/RI (excluding funds that are RI certified/labelled)\n  (G) We conducted an external ESG audit of our holdings to check that our funds comply with our RI policy (e.g. exclusion list or investee companies in portfolio above certain ESG rating) \n  (H) We conducted an external ESG audit of our holdings as part of risk management, engagement identification or investment decision-making\n  (I) Responses related to our RI practices documented in this report have been internally reviewed before submission to the PRI\n  (J) None of the above","N/A","Option (E) in [ISP 52] will be applicable for reporting if >0% is reported in [OO 16.1].",null,"Description","Organisational Overview ","Reporting",null,null,null,{"$f":"ROWS($B$6:B145)","v":140},{"$f":"IF(OR('Drop Downs'!$B$3=C145,'Drop Downs'!$B$3=\"ALL\"),Z145,\"\")","v":140},{"$f":"IF(OR('Drop Downs'!$B$4=M145,'Drop Downs'!$B$4=\"ALL\"),Z145,\"\")","v":140},140,140]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_53","Transparency and confidence building measures","Confidence-building measures","ISP 53, Principle 6, pg 157","Which responsible investment processes and/or data did your organisation have third-party external assurance on? Select from (1) Processes assured, (2) Data assured (3) Processes and related data assured or(4) Neither process nor data assured, for each of: \n  (A) Investment and stewardship policy\n  (B) Manager selection, appointment and monitoring\n  (C) Listed equity\n  (D) Fixed income\n  (E) Private equity\n  (F) Real estate\n  (G) Infrastructure\n  (H) Hedge funds","N/A","[ISP 53] will be applicable for reporting if option (A) is selected in [ISP 52].\nRows (B-H) in [ISP 53] will display the modules signatories have selected to voluntarily report on in [OO 14] and those that are listed as mandatory modules in [OO 14].",null,"Description","Organisational Overview ","Reporting",null,null,null,{"$f":"ROWS($B$6:B146)","v":141},{"$f":"IF(OR('Drop Downs'!$B$3=C146,'Drop Downs'!$B$3=\"ALL\"),Z146,\"\")","v":141},{"$f":"IF(OR('Drop Downs'!$B$4=M146,'Drop Downs'!$B$4=\"ALL\"),Z146,\"\")","v":141},141,141]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_54","Transparency and confidence building measures","Confidence-building measures","ISP 54, Principle 6, pg 159","What standard did your third-party external assurance provider use?\n  (A) PAS 7341:2020 \n  (B) ISAE 3000 and national standards based on this\n  (C) Dutch Standard 3810N (Assurance engagements regarding sustainability reports)\n  (D) RevR6 (Assurance of Sustainability)\n  (E) IDW AsS 821 (Assurance Standard for the Audit or Review of Reports on Sustainability Issues)\n  (F) Accountability AA1000 Assurance Standard (AA1000AS)\n  (G) IFC performance standards\n  (H) SSAE 18 and SOC 1\n  (I) Other national auditing/assurance standard with guidance on sustainability, please specify: ____ [Free text: small]\n  (J) Invest Europe Handbook of Professional Standards\n  (K) ISAE 3402\n  (L) AAF 01/06\n  (M) AAF 01/06 Stewardship Supplement\n  (N) ISO 26000 Social Responsibility\n  (O) ASAE 3410 Assurance Engagements on Greenhouse Gas Statements\n  (P) PCAF\n  (Q) NGERS audit framework (National Greenhouse and Energy Reporting)\n  (R) Auditor’s proprietary assurance framework for assuring RI-related information\n  (S) Other greenhouse gas emissions assurance standard, please specify: ____ [Free text: small]\n  (T) None of the above","N/A","[ISP 54] will be applicable for reporting if option (A) is selected in [ISP 52].",null,"Description","Organisational Overview ","Reporting",null,null,null,{"$f":"ROWS($B$6:B147)","v":142},{"$f":"IF(OR('Drop Downs'!$B$3=C147,'Drop Downs'!$B$3=\"ALL\"),Z147,\"\")","v":142},{"$f":"IF(OR('Drop Downs'!$B$4=M147,'Drop Downs'!$B$4=\"ALL\"),Z147,\"\")","v":142},142,142]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_54.1","Transparency and confidence building measures","Confidence-building measures","ISP 54.1, Principle 6, pg 162","Attach your third-party external assurance provider's report that contains the assurance conclusion.","N/A","[ISP 54.1] will be applicable for reporting if any of options (A-T) are selected in [ISP 54].",null,"Description","Organisational Overview ","Reporting",null,null,null,{"$f":"ROWS($B$6:B148)","v":143},{"$f":"IF(OR('Drop Downs'!$B$3=C148,'Drop Downs'!$B$3=\"ALL\"),Z148,\"\")","v":143},{"$f":"IF(OR('Drop Downs'!$B$4=M148,'Drop Downs'!$B$4=\"ALL\"),Z148,\"\")","v":143},143,143]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_55","Transparency and confidence building measures","Confidence-building measures","ISP 55, Principle 6, pg 163","Provide details of the third-party external assurance. Include details such as the level of assurance attained, who conducted it, limitations, the expertise of the assurer in the subject matter and/or usage of multiple standards.","N/A","[ISP 55] will be applicable for reporting if option (A) is selected in [ISP 52].",null,"Description","Organisational Overview ","Reporting",null,null,null,{"$f":"ROWS($B$6:B149)","v":144},{"$f":"IF(OR('Drop Downs'!$B$3=C149,'Drop Downs'!$B$3=\"ALL\"),Z149,\"\")","v":144},{"$f":"IF(OR('Drop Downs'!$B$4=M149,'Drop Downs'!$B$4=\"ALL\"),Z149,\"\")","v":144},144,144]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_56","Transparency and confidence building measures","Confidence-building measures","ISP 56, Principle 6, pg 165","What responsible investment processes and/or data were audited by internal auditors/outsourced internal auditors?\nSelect from (1) Processes assured, (2) Data assured, (3) Processes and related data assured or (4) Neither process nor data assured, for each of:\n  (A) Investment and stewardship policy\n  (B) Manager selection, appointment and monitoring\n  (C) Listed equity\n  (D) Fixed income\n  (E) Infrastructure\n  (F) Private equity\n  (G) Real estate\n  (H) Hedge funds","N/A","[ISP 56] will be applicable for reporting if any of options (B-C) are selected in [ISP 52].\nRows (B-H) in [ISP 56] will display the modules signatories have selected to voluntarily report on in [OO 14] and those that are listed as mandatory modules in [OO 14].",null,"Description","Organisational Overview ","Reporting",null,null,null,{"$f":"ROWS($B$6:B150)","v":145},{"$f":"IF(OR('Drop Downs'!$B$3=C150,'Drop Downs'!$B$3=\"ALL\"),Z150,\"\")","v":145},{"$f":"IF(OR('Drop Downs'!$B$4=M150,'Drop Downs'!$B$4=\"ALL\"),Z150,\"\")","v":145},145,145]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_57","Transparency and confidence building measures","Confidence-building measures","ISP 57, Principle 6, pg 167","Provide details about the internal audit process regarding the information provided in your PRI Transparency Report.","N/A","[ISP 57] will be applicable for reporting if any of options (B-C) are selected in [ISP 52].",null,"Description","Organisational Overview ","Reporting",null,null,null,{"$f":"ROWS($B$6:B151)","v":146},{"$f":"IF(OR('Drop Downs'!$B$3=C151,'Drop Downs'!$B$3=\"ALL\"),Z151,\"\")","v":146},{"$f":"IF(OR('Drop Downs'!$B$4=M151,'Drop Downs'!$B$4=\"ALL\"),Z151,\"\")","v":146},146,146]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_58","Transparency and confidence building measures","Confidence-building measures","ISP 58, Principle 6, pg 169","Who has reviewed/verified the entirety of or selected data from your PRI report? Select from: (1) the entire report, (2) most of the report, (3) parts of the report or (4) report not reviewed, for each of:\n  (A) Board and/or trustees\n  (B) Chief-level staff (e.g. Chief Executive Officer (CEO), Chief Investment Officer (CIO) or Chief Operating Officer (COO))\n  (C) Investment committee\n  (D) Other chief-level staff, please specify: ____ [\n  (E) Head of department, please specify: ____ \n  (F) Compliance/risk management team\n  (G) Legal team\n  (H) R(I)ESG team\n  (I) Investment teams","N/A","[ISP 58] will be applicable for reporting if option (I) is selected in [ISP 52].",null,"Description","Organisational Overview ","Reporting",null,null,null,{"$f":"ROWS($B$6:B152)","v":147},{"$f":"IF(OR('Drop Downs'!$B$3=C152,'Drop Downs'!$B$3=\"ALL\"),Z152,\"\")","v":147},{"$f":"IF(OR('Drop Downs'!$B$4=M152,'Drop Downs'!$B$4=\"ALL\"),Z152,\"\")","v":147},147,147]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_ISP_59","Transparency and confidence building measures","Confidence-building measures","ISP 59, Principle 6, pg 171","Which of the following ESG/RI certifications or labels do you hold?\n  (A) Commodity type label (e.g. BCI)\n  (B) GRESB\n  (C) Austrian Ecolabel (UZ49)\n  (D) B Corporation\n  (E) BREEAM\n  (F) CBI Climate Bonds Standard\n  (G) EU Ecolabel\n  (H) EU Green Bond Standard\n  (I) Febelfin label (Belgium)\n  (J) FNG-Siegel Ecolabel (Germany, Austria and Switzerland)\n  (K) Greenfin label (France)\n  (L) ICMA Green Bond Principles\n  (M) Le label ISR (French government SRI label)\n  (N) Luxflag Climate Finance\n  (O) Luxflag Environment\n  (P) Luxflag ESG\n  (Q) Luxflag Green Bond\n  (R) Luxflag Microfinance\n  (S) National stewardship code (e.g. UK or Japan), please specify: ____ [Free text: small]\n  (T) Nordic Swan Ecolabel\n  (U) Other SRI label based on EUROSIF SRI Transparency Code (e.g. Novethic), please specify: ____ [Free text: small]\n  (V) People's Bank of China green bond guidelines\n\t(W) RIAA (Australia)\n\t(X) Towards Sustainability label (Belgium)\n\t(Y) Other, please specify: ____ [Free text: small]","N/A","[ISP 59] will be applicable for reporting if option (E) is selected in [ISP 52].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B153)","v":148},{"$f":"IF(OR('Drop Downs'!$B$3=C153,'Drop Downs'!$B$3=\"ALL\"),Z153,\"\")","v":148},{"$f":"IF(OR('Drop Downs'!$B$4=M153,'Drop Downs'!$B$4=\"ALL\"),Z153,\"\")","v":148},148,148]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_60","Transparency and confidence building measures","Confidence-building measures","ISP 60, Principle 6, pg 174","Provide details of the audit of your ESG/sustainability marketed funds or products.","N/A","[ISP 60] will be applicable for reporting if option (F) is selected in [ISP 52].",null,"Description","Investment (ESG/SI)","ESG/SI products approach",null,null,null,{"$f":"ROWS($B$6:B154)","v":149},{"$f":"IF(OR('Drop Downs'!$B$3=C154,'Drop Downs'!$B$3=\"ALL\"),Z154,\"\")","v":149},{"$f":"IF(OR('Drop Downs'!$B$4=M154,'Drop Downs'!$B$4=\"ALL\"),Z154,\"\")","v":149},149,149]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_61","Transparency and confidence building measures","Confidence-building measures","ISP 61, Principle 6, pg 176","Provide details of the ESG audit carried out as part of your risk management, engagement identification or investment decision-making.","N/A","[ISP 61] will be applicable for reporting if option (H) is selected in [ISP 52].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B155)","v":150},{"$f":"IF(OR('Drop Downs'!$B$3=C155,'Drop Downs'!$B$3=\"ALL\"),Z155,\"\")","v":150},{"$f":"IF(OR('Drop Downs'!$B$4=M155,'Drop Downs'!$B$4=\"ALL\"),Z155,\"\")","v":150},150,150]
[null,"Principles for Responsible Investment","Investment_and_Stewardship_Policy","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_ISP_62","Transparency and confidence building measures","Confidence-building measures","ISP 62, Principle 6, pg 178","Describe your organisation's approach to ensuring that your responsible investment processes are implemented as per your policies and guidelines. In your description please include the frequency of ensuring that your processes follow stated policies and include the choice of ESG fund audit, internal audit function and/or third-party external assurance","N/A","N/A",null,"Description","Investment (general)","Investment policies ",null,null,null,{"$f":"ROWS($B$6:B156)","v":151},{"$f":"IF(OR('Drop Downs'!$B$3=C156,'Drop Downs'!$B$3=\"ALL\"),Z156,\"\")","v":151},{"$f":"IF(OR('Drop Downs'!$B$4=M156,'Drop Downs'!$B$4=\"ALL\"),Z156,\"\")","v":151},151,151]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_1","Investment consultants","Investment consultant selection","SAM 1, Principle 4, pg 10","During the reporting year, what responsible investment requirements did you include in all of your selections of investment consultants?  (If you did not select any investment consultants during the reporting year, refer to the last reporting year in which you did select investment consultants.)\n  (A) We required evidence that they incorporated responsible investment criteria in their advisory services\n  (B) We required them to be able to accommodate our responsible investment priorities\n  (C) We required evidence that their staff had adequate responsible investment expertise\n  (D) We required them to have access to ESG data and quantitative ESG analytical tools to support their recommendations\n  (E) We required evidence that the consultants working directly with us would receive additional ESG training where needed\n  (F) We required them to analyse the external managers' impact on sustainability outcomes\n  (G) Other, please specify: ____ [Free text: small]\n  (H) We did not include responsible investment requirements in our selection(s) of investment consultants","N/A","[SAM 1] will be applicable for reporting if \"(A) Yes\" is selected in [OO 08].",null,"Description","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B157)","v":152},{"$f":"IF(OR('Drop Downs'!$B$3=C157,'Drop Downs'!$B$3=\"ALL\"),Z157,\"\")","v":152},{"$f":"IF(OR('Drop Downs'!$B$4=M157,'Drop Downs'!$B$4=\"ALL\"),Z157,\"\")","v":152},152,152]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_2","Selection","Responsible investment policy","SAM 2, Principle 1 & 4, pg 12","During the reporting year, did your organisation include compliance with your responsible investment policy as a pre-requisite when selecting external managers? (If you did not select any external managers during the reporting year, refer to the last reporting year in which you did select external managers.)\nFor each of: \n(A) Listed equity (active)\n(B) Listed equity (passive)\n(C) Fixed income (active)\n(D) Fixed income (passive)\n(E) Private equity\n(F) Real estate\n(G) Infrastructure\n(H) Hedge funds, select from: (1) Yes, only when selecting external managers of ESG/sustainability funds, (2) Yes, when selecting external managers of ESG/sustainability funds and mainstream funds or(3) We did not include compliance with our responsible investment policy as a pre-requisite when selecting external managers.","N/A","[SAM 2] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 11].\nThe rows shown in [SAM 2] will match the asset classes for which option (1) has been selected in [OO 11].",null,"Description","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B158)","v":153},{"$f":"IF(OR('Drop Downs'!$B$3=C158,'Drop Downs'!$B$3=\"ALL\"),Z158,\"\")","v":153},{"$f":"IF(OR('Drop Downs'!$B$4=M158,'Drop Downs'!$B$4=\"ALL\"),Z158,\"\")","v":153},153,153]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_2.1","Selection","Responsible investment policy","SAM 2.1, Principle 1 & 4, pg 14","In what proportion of cases did your organisation include compliance with your responsible investment policy as a pre-requisite when selecting external managers?\nFor each of the following, select from 1) in all cases, (2) in the majority of cases, or (3) in a minority of cases.\n(1) Listed equity (active)\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(2) Listed equity (passive)\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(3) Fixed income (active)\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(4) Fixed income (passive)\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(5) Private equity\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(6) Real estate\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(7) Infrastructure\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds\n(8) Hedge funds\n(A) When selecting external managers of ESG/sustainability funds\n(B) When selecting external managers of ESG/sustainability funds and mainstream funds","N/A","[SAM 2.1] will be applicable for reporting if columns (1) or (2) are selected in [SAM 2] for any asset class.\nOptions (1-8) will be shown in [SAM 2.1] if columns (1) or (2) are selected for the corresponding asset class in [SAM 2].",null,"Description","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B159)","v":154},{"$f":"IF(OR('Drop Downs'!$B$3=C159,'Drop Downs'!$B$3=\"ALL\"),Z159,\"\")","v":154},{"$f":"IF(OR('Drop Downs'!$B$4=M159,'Drop Downs'!$B$4=\"ALL\"),Z159,\"\")","v":154},154,154]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_3","Selection","Research and screening","SAM 3, Principle 1, pg 18","When selecting external managers, which aspects of their organisation do you, or the investment consultant acting on your behalf, assess against responsible investment criteria? \n(Per asset class, indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.)\nSelect from (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM and\n(4) for none of our externally managed AUM for each of:\n(1) Listed equity (active)\n(A) Firm culture\n(B) Investment approach, objectives and philosophy\n(C) Investment policy or guidelines\n(D) Governance structure and management oversight, including diversity\n(E) Investment strategy and fund structure\n(F) Investment team competencies\n(G) Other, please specify: ____ [Free text: extra small]\n(2) Listed equity (passive)\n(A) Firm culture\n…\n(3) Fixed income (active)\n(A) Firm culture\n…\n(4) Fixed income (passive)\n(A) Firm culture\n…\n(5) Private equity\n(A) Firm culture\n…\n(6) Real estate\n(A) Firm culture\n…\n(7) Infrastructure\n(A) Firm culture\n…\n(8) Hedge funds\n(A) Firm culture\n…","Proportion of AUM for which each external manager selection process applies per asset class (N.B. only need to state by: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM and (4) for none of our externally managed AUM)","[SAM 3] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 11].\nThe asset classes shown in [SAM 3] will match the asset classes for which option (1) has been selected in [OO 11].",null,"Description & Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B160)","v":155},{"$f":"IF(OR('Drop Downs'!$B$3=C160,'Drop Downs'!$B$3=\"ALL\"),Z160,\"\")","v":155},{"$f":"IF(OR('Drop Downs'!$B$4=M160,'Drop Downs'!$B$4=\"ALL\"),Z160,\"\")","v":155},155,155]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_4","Selection","Investment practices","SAM 4, Principle 1, pg 23","Which responsible investment practices does your organisation, or the investment consultants acting on your behalf, require as part of your external manager selection criteria?\n(Per asset class, indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.)\nAs part of the selection criteria, we require that external managers: (select from (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM or (4) for none of our externally managed AUM for each of the following)\n(1) Listed equity (active)\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n(B) Incorporate their own responsible investment policy into their asset allocation decisions\n(C) Have adequate resources and processes to analyse ESG factors\n(D) Incorporate material ESG factors throughout their portfolio construction\n(E) Engage with underlying portfolio assets to address ESG risks and opportunities\n(F) Comply with their own exclusions policy\n(G) Embed ESG considerations in contractual documentation\n(H) Implement adequate disclosure and accountability mechanisms\n(I) Are willing to work in partnership with our organisation to develop their responsible investment approach\n(J) Track the positive and negative sustainability outcomes of their activities\n(K) Other, please specify: ____ [Free text: extra small]\n(2) Listed equity (passive)\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…\n(3) Fixed income (active)\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…\n(4) Fixed income (passive)\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…\n(5) Private equity\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…\n(6) Real estate\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…\n(7) Infrastructure\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…\n(8) Hedge funds\n(A) Incorporate material ESG factors in all of their investment analyses and decisions\n…","Proportion of AUM per asset class for which each responsible investment practice is required as part of the external manager selection criteria (N.B. only need to state by: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM and (4) for none of our externally managed AUM)","[SAM 4] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 11].\nThe asset classes shown in [SAM 4] will match the asset classes for which option (1) has been selected in [OO 11].",null,"Description & Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B161)","v":156},{"$f":"IF(OR('Drop Downs'!$B$3=C161,'Drop Downs'!$B$3=\"ALL\"),Z161,\"\")","v":156},{"$f":"IF(OR('Drop Downs'!$B$4=M161,'Drop Downs'!$B$4=\"ALL\"),Z161,\"\")","v":156},156,156]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SAM_5","Selection","Investment practices","SAM 5, Principle 1, pg 28","Does your organisation, or the investment consultants acting on your behalf, expressly assess the following practices regarding derivatives and short positions as part of your manager selection process?\n(Indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.)\nFor each of (A) We assess whether they apply ESG incorporation into derivatives, insurance instruments (such as CDS) and other synthetic exposures or positions,(B) We assess how they apply their exclusion policies to short and derivative exposures and (C) We assess whether their use of leverage is aligned with their responsible investment policy, select from: (1) we do not allow this practice, (2) for all of our externally managed AUM, (3) for the majority of our externally managed AUM, (4) for a minority of our externally managed AUM and (5) for none of our externally managed AUM.","Proportion of  AUM to which each of these selection practices applies: \n(A) We assess whether they apply ESG incorporation into derivatives, insurance instruments (such as CDS) and other synthetic exposures or positions,\n(B) We assess how they apply their exclusion policies to short and derivative exposures  \n(C) We assess whether their use of leverage is aligned with their responsible investment policy\nN.B. only need to state the following, not exact percentages: (1) we do not allow this practice, (2) for all of our externally managed AUM, (3) for the majority of our externally managed AUM, (4) for a minority of our externally managed AUM and (5) for none of our externally managed AUM.","[SAM 5] will be applicable for reporting if option (1) is selected for listed equity (active or passive), fixed income (active or passive) and/ or hedge funds in [OO 11].\n[SAM 5] columns will show listed equity (active and/ or passive), fixed income (active and/ or passive) or hedge funds if option (1) has been selected for those asset classes in [OO 11].",null,"Description & Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B162)","v":157},{"$f":"IF(OR('Drop Downs'!$B$3=C162,'Drop Downs'!$B$3=\"ALL\"),Z162,\"\")","v":157},{"$f":"IF(OR('Drop Downs'!$B$4=M162,'Drop Downs'!$B$4=\"ALL\"),Z162,\"\")","v":157},157,157]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_6","Selection","Stewardship","SAM 6, Principle 2, pg 30","How does your organisation, or the investment consultants acting on your behalf, assess the stewardship policies of investment managers during the selection process?\n(Per asset class, indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.) Select from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR\n(4) for none of our externally managed AUM, for each of: \n(1) Listed equity (active)\n(A) We assess the degree to which their stewardship policy aligns with ours\n(B) We require that their stewardship policy prioritises systemic issues\n(C) We require that their stewardship policy prioritises ESG factors beyond corporate governance\n(D) We require that their stewardship policy allows for and encourages the use of a variety of stewardship tools\n(E) We require that their stewardship policy allows for and encourages participation in collaborative initiatives\n(F) We require that their stewardship policy includes adequate escalation strategies for instances where initial efforts are unsuccessful\n(G) Other, please specify: ____ [Free text: small]\n(2) Listed equity (passive)\n(A-G, as above)\n(3) Fixed income (active)\n(A-G, as above)\n(4) Fixed income (passive)\n(A-G, as above)\n(5) Private equity\n(A-G, as above)\n(6) Real estate\n(A-G, as above)\n(7) Infrastructure\n(A-G, as above)\n(8) Hedge funds\n(A-G, as above)","Per asset class, proportion of AUM to which each selection practice applies when selecting external managers: \n(A) We assess the degree to which their stewardship policy aligns with ours\n(B) We require that their stewardship policy prioritises systemic issues\n(C) We require that their stewardship policy prioritises ESG factors beyond corporate governance\n(D) We require that their stewardship policy allows for and encourages the use of a variety of stewardship tools\n(E) We require that their stewardship policy allows for and encourages participation in collaborative initiatives\n(F) We require that their stewardship policy includes adequate escalation strategies for instances where initial efforts are unsuccessful\n(G) Other, please specify: ____ [Free text: small]\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM","[SAM 6] will be applicable for reporting if (i) option (1) is selected in [OO 11] for at least one asset class, AND (ii) for the same asset class(es), stewardship (engagement and/ or voting) is reported to be conducted via external managers in [OO 09 LE], [OO 09 FI], [OO 09 ALT], and/ or [OO 09 HF] (as applicable).\nThe asset classes shown in [SAM 6] will match those for which conditions (i) and (ii) above are met.",null,"Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B163)","v":158},{"$f":"IF(OR('Drop Downs'!$B$3=C163,'Drop Downs'!$B$3=\"ALL\"),Z163,\"\")","v":158},{"$f":"IF(OR('Drop Downs'!$B$4=M163,'Drop Downs'!$B$4=\"ALL\"),Z163,\"\")","v":158},158,158]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_7","Selection","Stewardship","SAM 7, Principle 2, pg 35","How does your organisation, or the investment consultants acting on your behalf, assess the stewardship practices of external managers as part of the selection process?\n(Per asset class, indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.)\n\nSelect from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM or (4) for none of our externally managed AUM, for each of:\n(1) Listed equity (active)\n(A) We assess whether they allocate sufficient resources to stewardship overall\n(B) We assess whether they allocate sufficient resources for systemic stewardship\n(C) We assess the degree of implementation of their stewardship policy\n(D) We assess whether their investment team is involved in stewardship activities\n(E) We assess whether stewardship actions and results are fed back into the investment process and decisions\n(F) We assess whether they make full use of a variety of tools to advance their stewardship priorities\n(G) We assess whether they deploy their escalation process to advance their stewardship priorities where initial efforts are unsuccessful\n(H) We assess whether they participate in collaborative stewardship initiatives\n(I) We assess whether they take an active role in their participation in collaborative stewardship initiatives\n(J) Other, please specify: ____ [Free text: small]\n(2) Listed equity (passive)\n(A-J, as above)\n(3) Fixed income (active)\n(A-J, as above)\n(4) Fixed income (passive)\n(A-J, as above)\n(5) Private equity\n(A-J, as above)\n(6) Real estate\n(A-J, as above)\n(7) Infrastructure\n(A-J, as above)\n(8) Hedge funds\n(A-J, as above)","Per asset class, proportion of AUM to which each selection practice applies when selecting external managers: \n(A) We assess whether they allocate sufficient resources to stewardship overall\n(B) We assess whether they allocate sufficient resources for systemic stewardship\n(C) We assess the degree of implementation of their stewardship policy\n(D) We assess whether their investment team is involved in stewardship activities\n(E) We assess whether stewardship actions and results are fed back into the investment process and decisions\n(F) We assess whether they make full use of a variety of tools to advance their stewardship priorities\n(G) We assess whether they deploy their escalation process to advance their stewardship priorities where initial efforts are unsuccessful\n(H) We assess whether they participate in collaborative stewardship initiatives\n(I) We assess whether they take an active role in their participation in collaborative stewardship initiatives\n(J) Other, please specify: ____\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM","[SAM 7] will be applicable for reporting if (i) option (1) is selected in [OO 11] for at least one asset class, AND (ii) for the same asset class(es), stewardship (engagement and/ or voting) is reported to be conducted via external managers in [OO 09 LE], [OO 09 FI], [OO 09 ALT], and/ or [OO 09 HF] (as applicable).\nThe asset classes shown in [SAM 7] will match those for which conditions (i) and (ii) above are met.",null,"Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B164)","v":159},{"$f":"IF(OR('Drop Downs'!$B$3=C164,'Drop Downs'!$B$3=\"ALL\"),Z164,\"\")","v":159},{"$f":"IF(OR('Drop Downs'!$B$4=M164,'Drop Downs'!$B$4=\"ALL\"),Z164,\"\")","v":159},159,159]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_8","Selection","Stewardship","SAM 8, Principle 2, pg 40","Which voting policies and practices does your organisation, or the investment consultants acting on your behalf, assess when selecting external managers?  (Per asset class, indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.)\nSelect from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM or (4) for none of our externally managed AUM, for each of:\n(1) Listed equity (active)\n(A) We assess whether voting rights would sit with us or with the external managers\n(B) We assess the degree to which their (proxy) voting policy aligns with ours\n(C) We assess whether their (proxy) voting track record demonstrates that they prioritise their stewardship priorities over other factors (e.g. maintaining access to the company)\n(D) We assess whether their (proxy) voting track record is aligned with our stewardship approach and expectations, including whether it demonstrates the prioritisation of systemic issues\n(E) We assess whether they have a security lending and borrowing policy and, if so, whether it aligns with our expectations and policies regarding security lending\n(F) Other, please specify: ____ [Free text: small]\n(2) Listed equity (passive)\n(A-F, as above)\n(3) Hedge funds\n(A-F, as above)","Per listed equity and hedge fund asset class, proportion of AUM to which each selection practice applies when selecting external managers: \n(A) We assess whether voting rights would sit with us or with the external managers\n(B) We assess the degree to which their (proxy) voting policy aligns with ours\n(C) We assess whether their (proxy) voting track record demonstrates that they prioritise their stewardship priorities over other factors (e.g. maintaining access to the company)\n(D) We assess whether their (proxy) voting track record is aligned with our stewardship approach and expectations, including whether it demonstrates the prioritisation of systemic issues\n(E) We assess whether they have a security lending and borrowing policy and, if so, whether it aligns with our expectations and policies regarding security lending\n(F) Other, please specify: ____ \n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM","[SAM 8] will be applicable for reporting if (i) option (1) is selected in [OO 11] for \"(A) Listed Equity - Passive\", \"(B) Listed Equity - Active\" and/ or \"(H) Hedge Funds\", AND (ii) for the same asset class(es), voting is reported to be conducted via external managers in [OO 09 LE] and/ or [OO 09 HF] (as applicable).\nThe asset classes shown in [SAM 8] will match those for which conditions (i) and (ii) above are met.",null,"Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B165)","v":160},{"$f":"IF(OR('Drop Downs'!$B$3=C165,'Drop Downs'!$B$3=\"ALL\"),Z165,\"\")","v":160},{"$f":"IF(OR('Drop Downs'!$B$4=M165,'Drop Downs'!$B$4=\"ALL\"),Z165,\"\")","v":160},160,160]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_9","Selection","Stewardship","SAM 9, Principle 2, pg 44","Which stewardship practices does your organisation, or the investment consultants acting on your behalf, assess when selecting external managers that invest in fixed income? (Per strategy, indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.) Select from: 1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM and\n(4) for none of our externally managed AUM, for each of:\n\n(1) Fixed income (active)\n(A) We assess whether they engage with issuers in the context of refinancing operations to advance ESG factors beyond governance\n(B) We assess whether they engage with issuers in the context of refinancing operations to advance systemic issues\n(C) We assess whether they prioritise ESG factors beyond governance in case of credit events\n(D) We assess whether they prioritise systemic issues in case of credit events\n(2) Fixed income (passive)\n(A-D, as above) ","Per fixed income asset class, proportion of AUM to which each selection practice applies when selecting external managers: \n(A) We assess whether they engage with issuers in the context of refinancing operations to advance ESG factors beyond governance\n(B) We assess whether they engage with issuers in the context of refinancing operations to advance systemic issues\n(C) We assess whether they prioritise ESG factors beyond governance in case of credit events\n(D) We assess whether they prioritise systemic issues in case of credit events\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM","[SAM 9] will be applicable for reporting if (i) option (1) is selected in [OO 11] for \"(C) Fixed Income - Passive\" and/ or \"(D) Fixed Income - Active\", AND (ii) for the same strategy(ies), engagement is reported to be conducted via external managers in OO 09 FI [CCID OOSTW2].\nThe strategies shown in [SAM 9] will match those for which conditions (i) and (ii) above are met.",null,"Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B166)","v":161},{"$f":"IF(OR('Drop Downs'!$B$3=C166,'Drop Downs'!$B$3=\"ALL\"),Z166,\"\")","v":161},{"$f":"IF(OR('Drop Downs'!$B$4=M166,'Drop Downs'!$B$4=\"ALL\"),Z166,\"\")","v":161},161,161]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SAM_10","Selection","Sustainability outcomes","SAM 10, Principle 1, pg 47","How does your organisation, or the investment consultant acting on your behalf, assess external managers' approaches to their sustainability outcomes as part of your selection process? (Indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.) Select from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM and (4) for none of our externally managed AUM, for each of: \n(A) We assess their track records on advancing sustainability outcomes across their assets\n(B) We assess whether they have set targets for the sustainability outcomes of their activities or are willing to incorporate our own targets\n(C) We assess how they use key levers including asset allocation, engagement and stewardship activities to advance sustainability outcomes\n(D) We assess how well they report on their progress on sustainability outcomes across their assets\n(E) Other, please specify: ____ ","Proportion of AUM to which each selection practice applies when selecting external managers: \n(A) We assess their track records on advancing sustainability outcomes across their assets\n(B) We assess whether they have set targets for the sustainability outcomes of their activities or are willing to incorporate our own targets\n(C) We assess how they use key levers including asset allocation, engagement and stewardship activities to advance sustainability outcomes\n(D) We assess how well they report on their progress on sustainability outcomes across their assets\n(E) Other, please specify: ____ \n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM","[SAM 10] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 11].",null,"Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B167)","v":162},{"$f":"IF(OR('Drop Downs'!$B$3=C167,'Drop Downs'!$B$3=\"ALL\"),Z167,\"\")","v":162},{"$f":"IF(OR('Drop Downs'!$B$4=M167,'Drop Downs'!$B$4=\"ALL\"),Z167,\"\")","v":162},162,162]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_11","Selection","Documentation and track record","SAM 11, Principle 1, pg 49","As part of your selection process, which documents does your organisation, or the investment consultants acting on your behalf, review to gain confidence in external managers' responsible investment practices? (Indicate the proportion of your AUM to which each of these selection practices applies, regardless of when you selected your different external managers.) Select from (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM, and (4) for none of our externally managed AUM, for each of:\n(A) Standard client reporting, responsible investment reports or impact reports\n(B) Responsible investment methodology and its influence on past investment decisions\n(C) Historical voting and engagement activities with investees \n(D) Historical engagement activities with policymakers\n(E) Compliance manuals and portfolios to ensure universal construction rules are applied (e.g. exclusions, thematic, best-in-class definitions and thresholds)\n(F) Controversies and incidence reports\n(G) Code of conduct or codes of ethics\n(H) Other, please specify: ____ ","Proportion of AUM to which each selection practice applies (review of documentation) when selecting external managers: \n(A) Standard client reporting, responsible investment reports or impact reports\n(B) Responsible investment methodology and its influence on past investment decisions\n(C) Historical voting and engagement activities with investees \n(D) Historical engagement activities with policymakers\n(E) Compliance manuals and portfolios to ensure universal construction rules are applied (e.g. exclusions, thematic, best-in-class definitions and thresholds)\n(F) Controversies and incidence reports\n(G) Code of conduct or codes of ethics\n(H) Other, please specify: ____ \n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)","[SAM 11] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 11].",null,"Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B168)","v":163},{"$f":"IF(OR('Drop Downs'!$B$3=C168,'Drop Downs'!$B$3=\"ALL\"),Z168,\"\")","v":163},{"$f":"IF(OR('Drop Downs'!$B$4=M168,'Drop Downs'!$B$4=\"ALL\"),Z168,\"\")","v":163},163,163]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_12","Appointment","Pooled funds","SAM 12, Principle 4, pg 52","How did your organisation, or the investment consultants acting on your behalf, include responsible investment requirements for pooled funds in your current contracts with external managers? (Indicate the proportion of your AUM invested in pooled funds to which each of these requirements applies, regardless of when you appointed your different external managers.) Select from: (1) for all of our AUM invested in pooled funds, (2) for the majority of our AUM invested in pooled funds, (3) for a minority of our AUM invested in pooled funds or (4) for none of our AUM invested in pooled funds, for each of: \n(A) We amended or instituted side letters or equivalent legal documentation to include responsible investment requirements\n(B) We encouraged the external manager to include responsible investment requirements into the investment mandate, the investment management agreement or equivalent legal documentation","Proportion of AUM invested in pooled funds for which:\n(A) We amended or instituted side letters or equivalent legal documentation to include responsible investment requirements\n(B) We encouraged the external manager to include responsible investment requirements into the investment mandate, the investment management agreement or equivalent legal documentation\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)","[SAM 12] will be applicable for reporting if: \nEITHER (i) option (1) is selected for any of the asset classes listed in options (A-H) in [OO 12], and >0% of externally managed AUM are reported to be invested in pooled funds in [OO 05.1], \nOR (ii) \"(A) Yes\" is selected in [OO 15].",null,"Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B169)","v":164},{"$f":"IF(OR('Drop Downs'!$B$3=C169,'Drop Downs'!$B$3=\"ALL\"),Z169,\"\")","v":164},{"$f":"IF(OR('Drop Downs'!$B$4=M169,'Drop Downs'!$B$4=\"ALL\"),Z169,\"\")","v":164},164,164]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_13","Appointment","Segregated mandates","SAM 13, Principle 4, pg 55","When setting up segregated mandates with external managers, which responsible investment clauses did your organisation, or the investment consultants acting on your behalf, include in your current contractual agreements?\n(Indicate the proportion of your AUM invested in segregated funds to which each of these requirements applies, regardless of when you appointed your different external managers.) Select from: (1) for all of our AUM invested in segregated mandates, (2) for the majority of our AUM invested in segregated mandates, (3) for a minority of our AUM invested in segregated mandates and (4) for none of our AUM invested in segregated mandates\n(A) The manager's commitment to follow our responsible investment strategy in the management of our assets\n(B) The manager's commitment to incorporate material ESG factors into its investment and stewardship activities\n(C) Exclusion list(s)\n(D) Responsible investment communication and reporting obligations, including on stewardship activities and results\n(E) Stewardship commitments in line with the PRI's guidance and focused on seeking sustainability outcomes and prioritising common goals and collaborative action\n(F) Where applicable, commitment to fulfil a clear policy on security lending aligned with our own security lending policy or with the ICGN Securities Lending Code of Best Practice\n(G) Incentives and controls to ensure alignment of interests\n(H) Commitments on climate-related disclosure in line with internationally recognised frameworks such as the TCFD\n(I) If applicable, commitment to disclose against the EU Taxonomy\n(J) Commitment to respect human rights as defined in the OECD Guidelines for Multinational Enterprises and the UN Guiding Principles on Business and Human Rights\n(K) The manager's acknowledgement that their appointment was conditional on their fulfilment of their responsible investment obligations\n(L) Other, please specify: ____ ","Proportion of AUM invested in segregated funds to which each of these requirements applies:\n(A) The manager's commitment to follow our responsible investment strategy in the management of our assets\n(B) The manager's commitment to incorporate material ESG factors into its investment and stewardship activities\n(C) Exclusion list(s)\n(D) Responsible investment communication and reporting obligations, including on stewardship activities and results\n(E) Stewardship commitments in line with the PRI's guidance and focused on seeking sustainability outcomes and prioritising common goals and collaborative action\n(F) Where applicable, commitment to fulfil a clear policy on security lending aligned with our own security lending policy or with the ICGN Securities Lending Code of Best Practice\n(G) Incentives and controls to ensure alignment of interests\n(H) Commitments on climate-related disclosure in line with internationally recognised frameworks such as the TCFD\n(I) If applicable, commitment to disclose against the EU Taxonomy\n(J) Commitment to respect human rights as defined in the OECD Guidelines for Multinational Enterprises and the UN Guiding Principles on Business and Human Rights\n(K) The manager's acknowledgement that their appointment was conditional on their fulfilment of their responsible investment obligations\n(L) Other, please specify: ____ \n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)","[SAM 13] will be applicable for reporting if (i) option (1) is selected for any of the asset classes listed in options (A-H) in [OO 12], AND (ii) >0% of externally managed AUM are reported to be invested in segregated mandates in [OO 05.1]",null,"Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B170)","v":165},{"$f":"IF(OR('Drop Downs'!$B$3=C170,'Drop Downs'!$B$3=\"ALL\"),Z170,\"\")","v":165},{"$f":"IF(OR('Drop Downs'!$B$4=M170,'Drop Downs'!$B$4=\"ALL\"),Z170,\"\")","v":165},165,165]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_14","Monitoring","Investment practices","SAM 14, Principle 1, pg 59","During the reporting year, which aspects of your external manager's responsible investment practices did you, or your investment consultant acting on your behalf, monitor?\nSelect from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM or (4) for none of our externally managed AUM(1) Listed equity (active), for each of:\n(A) We monitored their alignment with our organisation's responsible investment strategy\n(B) We monitored any changes in their responsible investment–related policies, resourcing, oversight and responsibilities or investment processes\n(C) We monitored their use of ESG data, benchmarks, tools and certifications\n(D) We monitored how ESG incorporation affected investment decisions \n(E) We monitored how ESG incorporation affected the fund's financial and ESG performance\n(F) We monitored any changes in ESG risk management processes\n(G) We monitored their response to material ESG incidents\n(H) Other, please specify: ____ [Free text: small]\n2) Listed equity (passive)\n(A-H, as above)\n(3) Fixed income (active)\n(A-H, as above)\n(4) Fixed income (passive)\n(A-H, as above)\n(5) Private equity\n(A-H, as above)\n(6) Real estate\n(A-H, as above)\n(7) Infrastructure\n(A-H, as above)\n(8) Hedge funds\n(A-H, as above)","For each asset class, proportion of AUM for which the following types of monitoring of your external manager's responsible investment practices occurred in the reporting year:\n(A) We monitored their alignment with our organisation's responsible investment strategy\n(B) We monitored any changes in their responsible investment–related policies, resourcing, oversight and responsibilities or investment processes\n(C) We monitored their use of ESG data, benchmarks, tools and certifications\n(D) We monitored how ESG incorporation affected investment decisions \n(E) We monitored how ESG incorporation affected the fund's financial and ESG performance\n(F) We monitored any changes in ESG risk management processes\n(G) We monitored their response to material ESG incidents\n(H) Other, please specify: ____\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)","[SAM 14] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 13].\nThe columns shown in [SAM 14] will match those for which option (1) has been selected in [OO 13].",null,"Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B171)","v":166},{"$f":"IF(OR('Drop Downs'!$B$3=C171,'Drop Downs'!$B$3=\"ALL\"),Z171,\"\")","v":166},{"$f":"IF(OR('Drop Downs'!$B$4=M171,'Drop Downs'!$B$4=\"ALL\"),Z171,\"\")","v":166},166,166]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SAM_15","Monitoring","Investment practices","SAM 15, Principle 1, pg 63","During the reporting year, which information did your organisation, or the investment consultants acting on your behalf, monitor for externally managed passive products?\nFor each of (1) Listed equity (passive) and(2) Fixed income (passive), select from:\n(A) For all ESG passive products, we monitored how the manager applied, reviewed and verified screening criteria \n(B) For all ESG passive products, we monitored how the manager rebalanced the product as a result of changes in ESG rankings, ratings or indexes\n(C) For all ESG passive products, we monitored whether they met the responsible investment claims made by their managers\n(D) For all passive products, we monitored the managers' participation in industry initiatives to enhance responsible investment\n(F) Other, please specify: ____ [Free text: small]\n(G) We did not monitor passive products","N/A","[SAM 15] will be applicable for reporting if option (1) is selected for \"(A) Listed Equity - Passive\" or \"(C) Fixed Income - Passive\" in [OO 13]. \nThe columns shown in [SAM 15] will match the passive asset class(es) for which option (1) has been selected in [OO 13].",null,"Description","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B172)","v":167},{"$f":"IF(OR('Drop Downs'!$B$3=C172,'Drop Downs'!$B$3=\"ALL\"),Z172,\"\")","v":167},{"$f":"IF(OR('Drop Downs'!$B$4=M172,'Drop Downs'!$B$4=\"ALL\"),Z172,\"\")","v":167},167,167]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SAM_16","Monitoring","Investment practices","SAM 16, Principle 1, pg 65","Provide an example of a leading practice you adopted as part of your monitoring of your external managers’ responsible investment practices in private equity, real estate and/ or infrastructure during the reporting year. (N.B. answer for each separately)","N/A","[SAM 16] will be applicable for reporting if option (1) is selected for \"(E) Private Equity\", \"(F) Real estate\" and/or \"(G) Infrastructure\" in [OO 13]. \nRow answer options in [SAM 16] will include Private equity, Real estate and/or Infrastructure only if they have been selected in [OO 13].",null,"Description","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B173)","v":168},{"$f":"IF(OR('Drop Downs'!$B$3=C173,'Drop Downs'!$B$3=\"ALL\"),Z173,\"\")","v":168},{"$f":"IF(OR('Drop Downs'!$B$4=M173,'Drop Downs'!$B$4=\"ALL\"),Z173,\"\")","v":168},168,168]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_17","Monitoring","Stewardship","SAM 17, Principle 1, 2, pg 67","During the reporting year, how did your organisation, or the investment consultants acting on your behalf, monitor your external managers' stewardship activities? Select from (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM or (4) for none of our externally managed AUM, for each of:\n(1) Listed equity (active)\n(A) We monitored any changes in stewardship policies and processes\t\n(B) We monitored the degree of implementation of their stewardship policy\t\n(C) We monitored their prioritisation of systemic issues\t\n(D) We monitored their prioritisation of ESG factors beyond corporate governance\t\n(E) We monitored their investment team's level of involvement in stewardship activities\t\n(F) We monitored whether stewardship actions and results were fed back into the investment process and investment decisions\t\n(G) We monitored whether they had made full use of a variety of stewardship tools to advance their stewardship priorities\t\n(H) We monitored the deployment of their escalation process in cases where initial stewardship efforts were unsuccessful\t\n(I) We monitored whether they had participated in collaborative stewardship initiatives\n(J) We monitored the degree to which they had taken an active role in their participation in collaborative stewardship initiatives\n(K) Other, please specify: ____ \n(2) Listed equity (passive)\n(A-K, as above)\n(3) Fixed income (active)\n(A-K, as above)\n(4) Fixed income (passive)\n(A-K, as above)\n(5) Private equity\n(A-K, as above)\n(6) Real estate\n(A-K, as above)\n(7) Infrastructure\n(A-K, as above)\n(8) Hedge funds\n(A-K, as above)","For each asset class, proportion of AUM during the reporting year subject to each type of monitoring of the external managers' stewardship activities:\n(A) We monitored any changes in stewardship policies and processes\t\n(B) We monitored the degree of implementation of their stewardship policy\t\n(C) We monitored their prioritisation of systemic issues\t\n(D) We monitored their prioritisation of ESG factors beyond corporate governance\t\n(E) We monitored their investment team's level of involvement in stewardship activities\t\n(F) We monitored whether stewardship actions and results were fed back into the investment process and investment decisions\t\n(G) We monitored whether they had made full use of a variety of stewardship tools to advance their stewardship priorities\t\n(H) We monitored the deployment of their escalation process in cases where initial stewardship efforts were unsuccessful\t\n(I) We monitored whether they had participated in collaborative stewardship initiatives\n(J) We monitored the degree to which they had taken an active role in their participation in collaborative stewardship initiatives\n(K) Other, please specify: ____ \n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)","[SAM 17] will be applicable for reporting if (i) option (1) is selected in [OO 13] for at least one asset class, AND (ii) for the same asset class(es), stewardship (engagement and/ or voting) is reported to be conducted via external managers in [OO 09 LE], [OO 09 FI], [OO 09 ALT], and/ or [OO 09 HF] (as applicable).\nThe asset classes shown in [SAM 17] will match those for which conditions (i) and (ii) above are met.",null,"Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B174)","v":169},{"$f":"IF(OR('Drop Downs'!$B$3=C174,'Drop Downs'!$B$3=\"ALL\"),Z174,\"\")","v":169},{"$f":"IF(OR('Drop Downs'!$B$4=M174,'Drop Downs'!$B$4=\"ALL\"),Z174,\"\")","v":169},169,169]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_18","Monitoring","Stewardship","SAM 18, Principle 1, 2, pg 72","During the reporting year, how did your organisation, or the investment consultants acting on your behalf, monitor your external managers' (proxy) voting activities?\nSelect from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM, or (4) for none of our externally managed AUM, for each of:\n(1) Listed equity (active)\n(A) We monitored any changes in (proxy) voting policies and processes\n(B) We monitored whether (proxy) voting decisions were consistent with the managers' stewardship priorities as stated in their policy\n(C) We monitored whether their (proxy) voting decisions prioritised advancement of stewardship priorities over other factors (e.g. maintaining access to the company)\n(D) We monitored whether their (proxy) voting track record was aligned with our stewardship approach and expectations, including whether it demonstrated the prioritisation of progress on systemic issues\n(E) We monitored the application of their security lending policy (if applicable) and whether security lending affected voting\n(F) Other, please specify: ____ [Free text: small]\n(2) Listed equity (passive)\n(A-K, as above)\n(3) Hedge funds\n(A-K, as above)","For listed equity and hedge fund asset classes, proportion of AUM during the reporting year covered by each type of monitoring of external managers' (proxy) voting activities?\n(A) We monitored any changes in (proxy) voting policies and processes\n(B) We monitored whether (proxy) voting decisions were consistent with the managers' stewardship priorities as stated in their policy\n(C) We monitored whether their (proxy) voting decisions prioritised advancement of stewardship priorities over other factors (e.g. maintaining access to the company)\n(D) We monitored whether their (proxy) voting track record was aligned with our stewardship approach and expectations, including whether it demonstrated the prioritisation of progress on systemic issues\n(E) We monitored the application of their security lending policy (if applicable) and whether security lending affected voting\n(F) Other, please specify: ____ [Free text: small]\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)\n","[SAM 18] will be applicable for reporting if (i) option (1) is selected in [OO 13] for \"(A) Listed Equity - Passive\", \"(B) Listed Equity - Active\" and/ or \"(H) Hedge Funds\", AND (ii) for the same asset class(es), voting is reported to be conducted via external managers in [OO 09 LE] and/ or [OO 09 HF] (as applicable).\nThe asset classes shown in [SAM 18] will match those for which conditions (i) and (ii) above are met.",null,"Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B175)","v":170},{"$f":"IF(OR('Drop Downs'!$B$3=C175,'Drop Downs'!$B$3=\"ALL\"),Z175,\"\")","v":170},{"$f":"IF(OR('Drop Downs'!$B$4=M175,'Drop Downs'!$B$4=\"ALL\"),Z175,\"\")","v":170},170,170]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SAM_19","Monitoring","Sustainability outcomes","SAM 19, Principle 1, pg 75","During the reporting year, how did your organisation, or the investment consultants acting on your behalf, monitor your external managers' progress on sustainability outcomes?\n(A) We reviewed progress on the sustainability outcomes of their activities\n(B) We reviewed how they used asset allocation individually or in partnership with others to make progress on sustainability outcomes\n(C) We reviewed how they used individual or collaborative investee engagement, including voting, to make progress on sustainability outcomes\n(D) We reviewed how they used individual or collaborative systemic stewardship, including policy engagement, to make progress on sustainability outcomes\n(E) We reviewed how they contributed to public goods (such as research) or public discourse (such as media) or collaborated with other actors to track and communicate progress against global sustainability goals\n(F) Other, please specify: ____ [Free text: small]\n(G) We did not review their progress on sustainability outcomes","N/A","[SAM 19] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 13].",null,"Description","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B176)","v":171},{"$f":"IF(OR('Drop Downs'!$B$3=C176,'Drop Downs'!$B$3=\"ALL\"),Z176,\"\")","v":171},{"$f":"IF(OR('Drop Downs'!$B$4=M176,'Drop Downs'!$B$4=\"ALL\"),Z176,\"\")","v":171},171,171]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_20","Monitoring","Review","SAM 20, Principle 1, pg 77","During the reporting year, how often did your organisation, or the investment consultants acting on your behalf, require your external managers to report to you on their responsible investment practices? Select from: (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM or (4) for none of our externally managed AUM, for each of:\n(1) Listed equity (active)\n(A) Quarterly or more often\n(B) Every six months\n(C) Annually \n(D) Less than once a year\n(E) On an ad hoc basis (e.g. whenever significant changes, incidents or ESG-linked events occur)\n(2) Listed equity (passive)\n(A-E, as above)\n(3) Fixed income (active)\n(A-E, as above)\n(4) Fixed income (passive)\n(A-E, as above)\n(5) Private equity\n(A-E, as above)\n(6) Real estate\n(A-E, as above)\n(7) Infrastructure\n(A-E, as above)\n(8) Hedge funds\n(A-E, as above)","For each asset class, proportion of AUM during the reporting year subject to each required frequency of reporting by external managers to you on their responsible investment practices. Frequency of required reporting  options: (A) Quarterly or more often, (B) Every six months, (C) Annually, (D) Less than once a year and (E) On an ad hoc basis (e.g. whenever significant changes, incidents or ESG-linked events occur)\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)","[SAM 20] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 13]. \nThe asset classes shown in [SAM 20] will match those asset classes for which option (1) has been selected in [OO 13].",null,"Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B177)","v":172},{"$f":"IF(OR('Drop Downs'!$B$3=C177,'Drop Downs'!$B$3=\"ALL\"),Z177,\"\")","v":172},{"$f":"IF(OR('Drop Downs'!$B$4=M177,'Drop Downs'!$B$4=\"ALL\"),Z177,\"\")","v":172},172,172]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SAM_21","Monitoring","Verification","SAM 21, Principle 1, pg 81","During the reporting year, how did your organisation, or the investment consultants acting on your behalf, verify the information reported by external managers on their responsible investment practices? Select from: 1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM and (4) for none of our externally managed AUM, for each of:\n(1) Listed equity (active)\n(A) We required evidence of internal monitoring or compliance\n(B) We required evidence of external monitoring or compliance\n(C) We required that they had an independent ESG advisory board or committee\n(D) We required verification by an external, independent auditor\n(E) Other, please specify: ____ [Free text: small]\n(2) Listed equity (passive)\n(A-E, as above)\n(3) Fixed income (active)\n(A-E, as above)\n(4) Fixed income (passive)\n(A-E, as above)\n(5) Private equity\n(A-E, as above)\n(6) Real estate\n(A-E, as above)\n(7) Infrastructure\n(A-E, as above)\n(8) Hedge funds\n(A-E, as above)","For each asset class, proportion of AUM during the reporting year subject to the following approaches to verify the information reported by external managers to you on their responsible investment practices. \n(A) We required evidence of internal monitoring or compliance\n(B) We required evidence of external monitoring or compliance\n(C) We required that they had an independent ESG advisory board or committee\n(D) We required verification by an external, independent auditor\n(E) Other, please specify: ____ [Free text: small]\n(N.B. only need to select from the following, not provide specific percentages : (1) for all of our externally managed AUM, (2) for the majority of our externally managed AUM, (3) for a minority of our externally managed AUM OR (4) for none of our externally managed AUM)","[SAM 21] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 13]. \nThe asset classes shown in [SAM 21] will match those asset classes for which option (1) has been selected in [OO 13].",null,"Data","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B178)","v":173},{"$f":"IF(OR('Drop Downs'!$B$3=C178,'Drop Downs'!$B$3=\"ALL\"),Z178,\"\")","v":173},{"$f":"IF(OR('Drop Downs'!$B$4=M178,'Drop Downs'!$B$4=\"ALL\"),Z178,\"\")","v":173},173,173]
[null,"Principles for Responsible Investment","Selection_appointment_and_monitoring ","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_SAM_22","Monitoring","Engagement and escalation","SAM 22, Principle 1, pg 85","Which actions does your organisation, or the investment consultants acting on your behalf, include in its formal escalation process to address concerns raised during monitoring? Select for each asset class separately:\n(A) We notify the external manager about their placement on a watch list\n(B) We engage the external manager's board or investment committee\n(C) We reduce exposure with the external manager until any non-conformances have been rectified\n(D) We terminate the contract with the external manager if failings persist over a (notified) period of time and explain the reasons for the termination\n(E) Other, please specify: ____ [Free text: small]\n(F) Our organisation does not have a formal escalation process to address concerns raised by monitoring","N/A","[SAM 22] will be applicable for reporting if option (1) is selected for any of the asset classes listed in options (A-H) in [OO 13]. \nThe asset classes shown in [SAM 22] will match those asset classes for which column (1) has been selected in [OO 13].",null,"Description","Investment (general)","Service providers",null,null,null,{"$f":"ROWS($B$6:B179)","v":174},{"$f":"IF(OR('Drop Downs'!$B$3=C179,'Drop Downs'!$B$3=\"ALL\"),Z179,\"\")","v":174},{"$f":"IF(OR('Drop Downs'!$B$4=M179,'Drop Downs'!$B$4=\"ALL\"),Z179,\"\")","v":174},174,174]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_1 ","Pre-investment phase","Materiality Analysis","LE 1, Principle 1, pg 11","Does your organisation have a formal investment process to identify material ESG factors across listed equities? \nFor each of Internally managed listed equity sub-strategies ((1) Passive Equity, (2) Active – quantitative, (3) Active – fundamental, (4) Investment trusts (REITs and similar publicly quoted vehicles) and(5) Other, select from: \n(A) Yes, we have a formal process for identifying material ESG factors for all of our assets\n(B) Yes, we have a formal process for identifying material ESG factors for the majority of our assets\n(C) Yes, we have a formal process for identifying material ESG factors for a minority of our assets\n(D) No, we do not have a formal process. Our investment professionals identify material ESG factors at their own discretion\n(E) No, we do not have a formal process for identifying material ESG factors","N/A","Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 1].",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B180)","v":175},{"$f":"IF(OR('Drop Downs'!$B$3=C180,'Drop Downs'!$B$3=\"ALL\"),Z180,\"\")","v":175},{"$f":"IF(OR('Drop Downs'!$B$4=M180,'Drop Downs'!$B$4=\"ALL\"),Z180,\"\")","v":175},175,175]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_1.1","Pre-investment phase","Materiality Analysis","LE 1.1, Principle 1, pg 11","How does your current investment process incorporate material ESG factors?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative,\t(3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) The investment process incorporates material governance factors\n(B) The investment process incorporates material environmental and social factors\n(C) The investment process incorporates material ESG factors beyond our organisation's typical investment time horizon\n(D) The investment process incorporates the effect of material ESG factors on revenues and business operations ","N/A","[LE 1.1] will be applicable for reporting if any of the options (A-D) are selected in [LE 1].\nOnly listed equity strategies for which options (A-D) are selected in [LE 1] will be visible in [LE 1.1].",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B181)","v":176},{"$f":"IF(OR('Drop Downs'!$B$3=C181,'Drop Downs'!$B$3=\"ALL\"),Z181,\"\")","v":176},{"$f":"IF(OR('Drop Downs'!$B$4=M181,'Drop Downs'!$B$4=\"ALL\"),Z181,\"\")","v":176},176,176]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_2","Pre-investment phase","Long-term ESG trend analysis","LE 2, Principle 1, pg 16","Do you continuously monitor a list of identified long-term ESG trends related to your listed equity assets?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative,\t(3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) We monitor long-term ESG trends for all assets\n(B) We monitor long-term ESG trends for the majority of assets\n(C) We monitor long-term ESG trends for a minority of assets\n(D) We do not continuously monitor long-term ESG trends in our investment process","N/A","Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 2].",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B182)","v":177},{"$f":"IF(OR('Drop Downs'!$B$3=C182,'Drop Downs'!$B$3=\"ALL\"),Z182,\"\")","v":177},{"$f":"IF(OR('Drop Downs'!$B$4=M182,'Drop Downs'!$B$4=\"ALL\"),Z182,\"\")","v":177},177,177]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_3","Pre-investment phase","ESG incorporation","LE 3, Principle 1, pg 18","How does your financial modelling and equity valuation process incorporate material ESG risks?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative, (3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) We incorporate governance-related risks into financial modelling and equity valuations\n(B) We incorporate environmental and social risks into financial modelling and equity valuations\n(C) We incorporate environmental and social risks related to companies' supply chains into financial modelling and equity valuations\n(D) ESG risk is incorporated into financial modelling and equity valuations at the discretion of individual investment decision-makers, and we do not track this process\n(E) We do not incorporate ESG risks into our financial modelling and equity valuations","N/A","Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 3].",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B183)","v":178},{"$f":"IF(OR('Drop Downs'!$B$3=C183,'Drop Downs'!$B$3=\"ALL\"),Z183,\"\")","v":178},{"$f":"IF(OR('Drop Downs'!$B$4=M183,'Drop Downs'!$B$4=\"ALL\"),Z183,\"\")","v":178},178,178]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_3.1","Pre-investment phase","ESG incorporation","LE 3.1, Principle 1, pg 20","In what proportion of cases do you incorporate the following material ESG risks into your financial modelling and equity valuation process? For each of the following, select from: (1) in all cases, (2) in the majority of cases or (3) in a minority of cases\n(1) Passive equity\n(A) We incorporate governance-related risks into financial modelling and equity valuations\n(B) We incorporate environmental and social risks into financial modelling and equity valuations\n(C) We incorporate environmental and social risks related to companies' supply chains into financial modelling and equity valuations\n(2) Active – quantitative\n(A) We incorporate governance-related risks into financial modelling and equity valuations\n(B) We incorporate environmental and social risks into financial modelling and equity valuations\n(C) We incorporate environmental and social risks related to companies' supply chains into financial modelling and equity valuations\n(3) Active – fundamental\n(A) We incorporate governance-related risks into financial modelling and equity valuations\n(B) We incorporate environmental and social risks into financial modelling and equity valuations\n(C) We incorporate environmental and social risks related to companies' supply chains into financial modelling and equity valuations\n(4) Investment trusts (REITs and similar publicly quoted vehicles)\n(A) We incorporate governance-related risks into financial modelling and equity valuations\n(B) We incorporate environmental and social risks into financial modelling and equity valuations\n(C) We incorporate environmental and social risks related to companies' supply chains into financial modelling and equity valuations\n(5) Other\n(A) We incorporate governance-related risks into financial modelling and equity valuations\n(B) We incorporate environmental and social risks into financial modelling and equity valuations\n(C) We incorporate environmental and social risks related to companies' supply chains into financial modelling and equity valuations","N/A","[LE 3.1] will be applicable for reporting if any of responses (A-C) are selected in [LE 3].",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B184)","v":179},{"$f":"IF(OR('Drop Downs'!$B$3=C184,'Drop Downs'!$B$3=\"ALL\"),Z184,\"\")","v":179},{"$f":"IF(OR('Drop Downs'!$B$4=M184,'Drop Downs'!$B$4=\"ALL\"),Z184,\"\")","v":179},179,179]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_4","Pre-investment phase","Assessing ESG Performance","LE 4, Principle 1, pg 24","What information do you incorporate when you assess the ESG performance of companies in your financial modelling and equity valuation process?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative, (3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) We incorporate information on current performance across a range of ESG metrics\n(B) We incorporate information on historical performance across a range of ESG metrics\n(C) We incorporate information enabling performance comparison within a selected peer group across a range of ESG metrics\n(D) We incorporate information on ESG metrics that may impact or influence future corporate revenues and/or profitability \n(E) We do not incorporate ESG factors when assessing the ESG performance of companies in our financial modelling or equity valuation","N/A","Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 4].",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B185)","v":180},{"$f":"IF(OR('Drop Downs'!$B$3=C185,'Drop Downs'!$B$3=\"ALL\"),Z185,\"\")","v":180},{"$f":"IF(OR('Drop Downs'!$B$4=M185,'Drop Downs'!$B$4=\"ALL\"),Z185,\"\")","v":180},180,180]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_4.1","Pre-investment phase","Assessing ESG Performance","LE 4.1, Principle 1, pg 26","In what proportion of cases do you incorporate the following information when assessing the ESG performance of companies in your financial modelling and equity valuation process? Select from: (1) in all cases, (2) in the majority of cases, or (3) in a minority of cases for each of:\n(1) Passive equity\n(A) We incorporate information on current performance across a range of ESG metrics\n(B) We incorporate information on historical performance across a range of ESG metrics\n(C) We incorporate information enabling performance comparison within a selected peer group across a range of ESG metrics\n(D) We incorporate information on ESG metrics that may impact or influence future corporate revenues and/or profitability\n(2) Active – quantitative\n(A) We incorporate information on current performance across a range of ESG metrics\n(B) We incorporate information on historical performance across a range of ESG metrics\n(C) We incorporate information enabling performance comparison within a selected peer group across a range of ESG metrics\n(D) We incorporate information on ESG metrics that may impact or influence future corporate revenues and/or profitability \n(3) Active – fundamental\n(A) We incorporate information on current performance across a range of ESG metrics\n(B) We incorporate information on historical performance across a range of ESG metrics\n(C) We incorporate information enabling performance comparison within a selected peer group across a range of ESG metrics\n(D) We incorporate information on ESG metrics that may impact or influence future corporate revenues and/or profitability\n(4) Investment trusts (REITs and similar publicly quoted vehicles)\n(A) We incorporate information on current performance across a range of ESG metrics\n(B) We incorporate information on historical performance across a range of ESG metrics\n(C) We incorporate information enabling performance comparison within a selected peer group across a range of ESG metrics\n(D) We incorporate information on ESG metrics that may impact or influence future corporate revenues and/or profitability\n(5) Other\n(A) We incorporate information on current performance across a range of ESG metrics\n(B) We incorporate information on historical performance across a range of ESG metrics\n(C) We incorporate information enabling performance comparison within a selected peer group across a range of ESG metrics\n(D) We incorporate information on ESG metrics that may impact or influence future corporate revenues and/or profitability ","N/A","[LE 4.1] will be applicable for reporting if any of the options (A-D) are selected in [LE 4], and the selected options (A-D) will be prefilled into [LE 4.1].\nInternally managed listed equity strategies selected in [OO 10] will be visible in [LE 4.1].",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B186)","v":181},{"$f":"IF(OR('Drop Downs'!$B$3=C186,'Drop Downs'!$B$3=\"ALL\"),Z186,\"\")","v":181},{"$f":"IF(OR('Drop Downs'!$B$4=M186,'Drop Downs'!$B$4=\"ALL\"),Z186,\"\")","v":181},181,181]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_LE_5","Pre-investment phase","ESG incorporation in portfolio construction","LE 5, Principle 1, pg 30","Outline one best practice or innovative example where ESG factors have been incorporated into your equity selection and research process.","N/A","N/A",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B187)","v":182},{"$f":"IF(OR('Drop Downs'!$B$3=C187,'Drop Downs'!$B$3=\"ALL\"),Z187,\"\")","v":182},{"$f":"IF(OR('Drop Downs'!$B$4=M187,'Drop Downs'!$B$4=\"ALL\"),Z187,\"\")","v":182},182,182]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_6","Pre-investment phase","ESG incorporation in portfolio construction","LE 6, Principle 1, pg 31","How do ESG factors influence your portfolio construction?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative, (3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) The selection of individual assets within our portfolio is influenced by ESG factors \n(B) The holding period of individual assets within our portfolio is influenced by ESG factors \n(C) The portfolio weighting of individual assets within our portfolio or benchmark is influenced by ESG factors \n(D) The allocation of assets across multi-asset portfolios is influenced by ESG factors through the strategic asset allocation process\n(E) Other expressions of conviction, please specify: ____ [Free text: medium]\n(F) The portfolio construction or benchmark selection does not explicitly include the incorporation of ESG factors","N/A","Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 6].",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B188)","v":183},{"$f":"IF(OR('Drop Downs'!$B$3=C188,'Drop Downs'!$B$3=\"ALL\"),Z188,\"\")","v":183},{"$f":"IF(OR('Drop Downs'!$B$4=M188,'Drop Downs'!$B$4=\"ALL\"),Z188,\"\")","v":183},183,183]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_6.1","Pre-investment phase","ESG incorporation in portfolio construction","LE 6.1, Principle 1, pg 33","In what proportion of cases did ESG factors influence your portfolio construction? For each of the following, select from: 1) in all cases, (2) in the majority of cases or\n(3) in a minority of cases.\n(1) Passive equity\n(A) The selection of individual assets within our portfolio is influenced by ESG factors \n(B) The holding period of individual assets within our portfolio is influenced by ESG factors \n(C) The portfolio weighting of individual assets within our portfolio or benchmark is influenced by ESG factors \n(D) The allocation of assets across multi-asset portfolios is influenced by ESG factors through the strategic asset allocation process.\n(E) Other expressions of conviction, please specify: ____ \n(2) Active – quantitative\n(A-E, as above)\n(3) Active – fundamental\n(A-E, as above)\n(4) Investment trusts (REITs and similar publicly quoted vehicles)\n(A-E, as above)\n(5) Other\n(A-E, as above)","N/A","[LE 6.1] will be applicable for reporting if any of the options (A-E) are selected in [LE 6], and the selected options (A-E) will be prefilled into [LE 6.1].\nInternally managed listed equity strategies selected in [OO 10] will be visible in [LE 6.1].",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B189)","v":184},{"$f":"IF(OR('Drop Downs'!$B$3=C189,'Drop Downs'!$B$3=\"ALL\"),Z189,\"\")","v":184},{"$f":"IF(OR('Drop Downs'!$B$4=M189,'Drop Downs'!$B$4=\"ALL\"),Z189,\"\")","v":184},184,184]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_LE_7","Pre-investment phase","ESG incorporation in portfolio construction","LE 7, Principle 1, pg 38","Please provide two examples of how ESG factors have influenced weightings and tilts in either passive or active listed equity.\n(A) Example 1: ______________ [Free text: large]\n(B) Example 2: ______________ [Free text: large]","N/A","N/A",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B190)","v":185},{"$f":"IF(OR('Drop Downs'!$B$3=C190,'Drop Downs'!$B$3=\"ALL\"),Z190,\"\")","v":185},{"$f":"IF(OR('Drop Downs'!$B$4=M190,'Drop Downs'!$B$4=\"ALL\"),Z190,\"\")","v":185},185,185]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_8","Pre-investment phase","ESG risk management","LE 8, Principle 1, pg 39","What compliance processes do you have in place to ensure that your listed equity assets subject to negative exclusionary screens meet the screening criteria?\n(A) We have an independent committee that oversees the screening implementation process, but only for our ESG/sustainability labelled funds that are subject to negative exclusionary screening\n(B) We have an independent committee that oversees the screening implementation process for all of our listed equity assets that are subject to negative exclusionary screening\n(C) We have an independent committee that verifies that we have correctly implemented pre-trade checks in our internal systems to ensure no execution is possible without their pre-clearance\n(D) Other, please specify: ____ [Free text: small]\n(E) We do not have compliance processes in place to ensure that we meet our stated negative exclusionary screens","N/A","[LE 8] will be applicable for reporting if >0% is reported in [OO 6.1 LE] for options \"(B) Negative screening only\" AND/OR \"(C) A combination of positive/best-in-class and negative screening\".",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B191)","v":186},{"$f":"IF(OR('Drop Downs'!$B$3=C191,'Drop Downs'!$B$3=\"ALL\"),Z191,\"\")","v":186},{"$f":"IF(OR('Drop Downs'!$B$4=M191,'Drop Downs'!$B$4=\"ALL\"),Z191,\"\")","v":186},186,186]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_9","Pre-investment phase","ESG risk management","LE 9, Principle 1, pg 41","Do your regular reviews incorporate ESG risks?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative, (3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) Our regular reviews include quantitative information on material ESG risks specific to individual listed equities\n(B) Our regular reviews include aggregated quantitative information on material ESG risks at a fund level\n(C) Our regular reviews only highlight fund holdings where ESG ratings have changed\n(D) We do not conduct regular reviews. Risk reviews of ESG factors are conducted at the discretion of the individual fund manager and vary in frequency\n(E) We do not conduct reviews","N/A","Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 9].",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B192)","v":187},{"$f":"IF(OR('Drop Downs'!$B$3=C192,'Drop Downs'!$B$3=\"ALL\"),Z192,\"\")","v":187},{"$f":"IF(OR('Drop Downs'!$B$4=M192,'Drop Downs'!$B$4=\"ALL\"),Z192,\"\")","v":187},187,187]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_10","Pre-investment phase","ESG risk management","LE 10, Principle 1, pg 43","Do you regularly identify and incorporate ESG incidents into the investment process for your listed equity assets?\nFor each internally managed listed equity sub-strategy ((1) Passive equity, (2) Active – quantitative, (3) Active – fundamental,(4) Investment trusts (REITs and similar publicly quoted vehicles) and (5) Other), Select from:\n(A) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into all of our investment decisions\n(B) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into the majority of our investment decisions\n(C) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into a minority of our investment decisions\n(D) Yes, we have an ad hoc process in place for identifying and incorporating ESG incidents \n(E) Other\n(F) We currently do not have a process in place for regularly identifying and incorporating ESG incidents into our investment decision-making","N/A","Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 10].",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B193)","v":188},{"$f":"IF(OR('Drop Downs'!$B$3=C193,'Drop Downs'!$B$3=\"ALL\"),Z193,\"\")","v":188},{"$f":"IF(OR('Drop Downs'!$B$4=M193,'Drop Downs'!$B$4=\"ALL\"),Z193,\"\")","v":188},188,188]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_LE_11","Pre-investment phase","Performance monitoring","LE 11, Principle 1, pg 46","Provide an example of an ESG factor that your organisation incorporated into your equity valuation or fund construction and describe how that affected the returns of those assets.\n(A) Example from your active listed equity: ______ [Free text: large]\n\n(B) Example from your passive listed equity: _______ [Free text: large]","N/A","A) in [LE 11] will be applicable for reporting if any of the options for active listed equity (B-E) are selected in [OO 10]. (B) in [LE 11] is applicable if option (A) for passive listed equity is selected in [OO 10].",null,"Description","Investment (general)",null,null,null,null,{"$f":"ROWS($B$6:B194)","v":189},{"$f":"IF(OR('Drop Downs'!$B$3=C194,'Drop Downs'!$B$3=\"ALL\"),Z194,\"\")","v":189},{"$f":"IF(OR('Drop Downs'!$B$4=M194,'Drop Downs'!$B$4=\"ALL\"),Z194,\"\")","v":189},189,189]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_12","Pre-investment phase","Passive equity","LE 12, Principle 1, pg 47","What percentage of your total passive listed equity assets utilise an ESG index or benchmark?\n(A) Proportion of passive listed equity assets that utilise an ESG index or benchmark: _____%","% of total passive listed equity assets that utilise an ESG index or benchmark","LE 12] will be applicable for reporting if option (A) for passive listed equity is selected in [OO 10].",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B195)","v":190},{"$f":"IF(OR('Drop Downs'!$B$3=C195,'Drop Downs'!$B$3=\"ALL\"),Z195,\"\")","v":190},{"$f":"IF(OR('Drop Downs'!$B$4=M195,'Drop Downs'!$B$4=\"ALL\"),Z195,\"\")","v":190},190,190]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_13","Reporting/disclosure","Sharing ESG information with stakeholders","LE 13, Principle 6, pg 48","How do you ensure that clients and/or beneficiaries understand ESG screens and their implications?\nSelect from: (1) for all of our listed equity assets subject to ESG screens, (2) for the majority of our listed equity assets subject to ESG screens, (3) for a minority of our listed equity assets subject to ESG screens and (4) for none of our assets subject to ESG screens\n(A) We publish a list of ESG screens and share it on a publicly accessible platform such as a website or through fund documentation\n(B) We publish any changes in ESG screens and share them on a publicly accessible platform such as a website or through fund documentation\n(C) We outline any implications of ESG screens, such as deviation from a benchmark or impact on sector weightings, to clients and/or beneficiaries","N/A","[LE 13] will be applicable for reporting if >0% is reported for any of the screening options (A), (D), (F), (G) in [OO 6 LE].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B196)","v":191},{"$f":"IF(OR('Drop Downs'!$B$3=C196,'Drop Downs'!$B$3=\"ALL\"),Z196,\"\")","v":191},{"$f":"IF(OR('Drop Downs'!$B$4=M196,'Drop Downs'!$B$4=\"ALL\"),Z196,\"\")","v":191},191,191]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_14","Reporting/disclosure","Sharing ESG information with stakeholders","LE 14, Principle 6, pg 50","What ESG information is covered in your regular reporting to stakeholders such as clients or beneficiaries?\nSelect from: (1) in all of our regular stakeholder reporting, (2) in the majority of our regular stakeholder reporting, (3) in a minority of our stakeholder reporting and\n(4) in none of our stakeholder reporting, for each of:\n(1) Passive equity\n(A) Our regular stakeholder reporting includes qualitative examples of engagement and/or ESG incorporation \n(B) Our regular stakeholder reporting includes quantitative ESG engagement data\n(C) Our regular stakeholder reporting includes quantitative ESG incorporation data\n(2) Active – quantitative\n(A-C, as above)\n(3) Active – fundamental\n(A-C, as above)\n(4) Investment trusts (REITs and similar publicly quoted vehicles)\n(A-C, as above)\n(5) Other\n(A-C, as above)","N/A","Internally managed listed equity strategies selected in [OO 10] will be visible in [LE 14].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B197)","v":192},{"$f":"IF(OR('Drop Downs'!$B$3=C197,'Drop Downs'!$B$3=\"ALL\"),Z197,\"\")","v":192},{"$f":"IF(OR('Drop Downs'!$B$4=M197,'Drop Downs'!$B$4=\"ALL\"),Z197,\"\")","v":192},192,192]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_15","Stewardship","Voting policy","LE 15, Principle 2, pg 54","Does your organisation have a publicly available (proxy) voting policy?\n(The policy may be a standalone policy, part of a stewardship policy or incorporated into a wider RI policy.)\nYes, we have a publicly available (proxy) voting policy\nAdd link(s): _______\n(If adding several links, separate them with a comma)\nYes, we have a (proxy) voting policy, but it is not publicly available\nNo, we do not have a (proxy) voting policy","N/A","LE 15] will be applicable for reporting if options \"(A) Through service providers\" AND/OR \"(C) Through internal staff \" are selected for option \"(3) (Proxy) voting on active LE\" AND/OR \"(4) (Proxy) voting on passive LE\" in [OO 9 LE].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B198)","v":193},{"$f":"IF(OR('Drop Downs'!$B$3=C198,'Drop Downs'!$B$3=\"ALL\"),Z198,\"\")","v":193},{"$f":"IF(OR('Drop Downs'!$B$4=M198,'Drop Downs'!$B$4=\"ALL\"),Z198,\"\")","v":193},193,193]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_15.1","Stewardship","Voting policy","LE 15.1, Principle 2, pg 56","What percentage of your listed equity assets does your (proxy) voting policy cover?\n(A) Actively managed listed equity covered by our voting policy\n(B) Passively managed listed equity covered by our voting policy\nSelect from:\n(1) 0%\n(2) 1–10%\n(3) 11–20% \n(4) 21–30% \n(5) 31–40% \n(6) 41–50% \n(7) 51–60% \n(8) 61–70% \n(9) 71–80% \n(10) 81–90% \n(11) 91–99% \n(12) 100%","% listed equity assets covered by (proxy) voting policy, for each of:\n(A) Actively managed listed equity covered by our voting policy\n(B) Passively managed listed equity covered by our voting policy\nN.B. don't need to state specific percentages, just nearest 10%","[LE 15.1] will be applicable for reporting if options (A) or (B) are selected in [LE 15].\n\"A\" in [LE 15.1] will be shown if >0% is reported in option \"(A) Internal\" for \"(2) Quantitative\", \"(3) Fundamental\", \"(4) Investment Trusts\", or \"(5) Other\"  in [OO 5.2 LE].\n\"B\" in [LE 15.1] will be shown if >0% is reported in option \"(A) Internal\" for \"(1) Passive\" in [OO 5.2 LE].",null,"Data","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B199)","v":194},{"$f":"IF(OR('Drop Downs'!$B$3=C199,'Drop Downs'!$B$3=\"ALL\"),Z199,\"\")","v":194},{"$f":"IF(OR('Drop Downs'!$B$4=M199,'Drop Downs'!$B$4=\"ALL\"),Z199,\"\")","v":194},194,{"$f":"IFERROR(SMALL($AC$6:$AC$366,Z199),\"\")","v":194}]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_16","Stewardship","Voting policy","LE 16, Principle 2, pg 58","Does your organisation's policy on (proxy) voting cover specific ESG factors?\n(A) Our policy includes voting guidelines on specific governance factors. Describe: ___ [Free text: small]\n(B) Our policy includes voting guidelines on specific environmental factors. Describe: ___ [Free text: small]\n(C) Our policy includes voting guidelines on specific social factors. Describe: ___ [Free text: small]\n(D) Our policy is high-level and does not cover specific ESG factors. Describe: ___ [Free text: small]","N/A","LE 16] will be applicable for reporting if options (A) or (B) are selected in [LE 15].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B200)","v":195},{"$f":"IF(OR('Drop Downs'!$B$3=C200,'Drop Downs'!$B$3=\"ALL\"),Z200,\"\")","v":195},{"$f":"IF(OR('Drop Downs'!$B$4=M200,'Drop Downs'!$B$4=\"ALL\"),Z200,\"\")","v":195},195,195]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_17","Stewardship","Alignment & effectiveness","LE 17, Principle 2, pg 60","When you use external service providers to give voting recommendations, how do you ensure that those recommendations are consistent with your organisation's (proxy) voting policy? Select from: (1) in all cases, (2) in the majority of cases, (3) in a minority of cases or(4) in no cases, for each of:\n(A) We review service providers' controversial and high-profile voting recommendations before voting is executed\n(B) Before voting is executed, we review service providers' voting recommendations where the application of our voting policy is unclear","N/A","[LE 17] will be applicable for reporting if option \"(A) Through Service Providers\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B201)","v":196},{"$f":"IF(OR('Drop Downs'!$B$3=C201,'Drop Downs'!$B$3=\"ALL\"),Z201,\"\")","v":196},{"$f":"IF(OR('Drop Downs'!$B$4=M201,'Drop Downs'!$B$4=\"ALL\"),Z201,\"\")","v":196},196,196]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_18","Stewardship","Security lending policy","LE 18, Principle 2, pg 61","Does your organisation have a public policy that states how voting is addressed in your securities lending programme?\n(The policy may be a standalone guideline or part of a wider RI or stewardship policy.)\n(A) We have a public policy to address voting in our securities lending programme\nAdd link(s): ____\n(If adding several links, separate them with a comma)\n(B) We have a policy to address voting in our securities lending programme, but it is not publicly available\n(C) We rely on the policy of our service provider(s)\n(D) We do not have a policy to address voting in our securities lending programme \n(E) Not applicable, we do not have a securities lending programme","N/A","LE 18] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B202)","v":197},{"$f":"IF(OR('Drop Downs'!$B$3=C202,'Drop Downs'!$B$3=\"ALL\"),Z202,\"\")","v":197},{"$f":"IF(OR('Drop Downs'!$B$4=M202,'Drop Downs'!$B$4=\"ALL\"),Z202,\"\")","v":197},197,197]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_18.1","Stewardship","Security lending policy","LE 18.1, Principle 2, pg 64","How is voting addressed in your securities lending programme?\n(A) We recall all securities for voting on all ballot items\n(B) We always recall all holdings in a company for voting on ballot items deemed important (e.g. in line with specific criteria)\n(C) We always recall some securities so that we can vote on their ballot items (e.g. in line with specific criteria)\n(D) We maintain some holdings so that we can vote at any time \n(E) We recall some securities on an ad hoc basis so that we can vote on their ballot items \n(F) We empower our securities lending agent to decide when to recall securities for voting purposes\n(G) Other, please specify: ____ [Free text: small]\n(H) We do not recall our securities for voting purposes","N/A","Reference to other standards: ICGN Global Stewardship Principles\n\n[LE 18.1] will be applicable for reporting if any of options (A-C) are selected in [LE 18].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B203)","v":198},{"$f":"IF(OR('Drop Downs'!$B$3=C203,'Drop Downs'!$B$3=\"ALL\"),Z203,\"\")","v":198},{"$f":"IF(OR('Drop Downs'!$B$4=M203,'Drop Downs'!$B$4=\"ALL\"),Z203,\"\")","v":198},198,198]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_18.2","Stewardship","Security lending policy","LE 18.2, Principle 2, pg 66","What exclusions do you apply to your organisation's securities lending programme?\n(A) We do not lend out shares of companies that we are engaging with either individually or as a lead or support investor in collaborative engagements\n(B) We do not lend out shares of companies if we own more than a certain percentage of them\n(C) We do not lend out shares of companies in jurisdictions that do not ban naked short selling\n(D) We never lend out all our shares of a company to ensure that we always keep voting rights in-house\n(E) Other, please specify: ____ [Free text: small]\n(F) We do not exclude any particular companies from our securities lending programme","N/A","Reference to other standards: ICGN Global Stewardship Principles\n\n[LE 18.1] will be applicable for reporting if any of options (A-C) are selected in [LE 18].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B204)","v":199},{"$f":"IF(OR('Drop Downs'!$B$3=C204,'Drop Downs'!$B$3=\"ALL\"),Z204,\"\")","v":199},{"$f":"IF(OR('Drop Downs'!$B$4=M204,'Drop Downs'!$B$4=\"ALL\"),Z204,\"\")","v":199},199,199]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_19","Stewardship","Shareholder resolutions","LE 19, Principle 2, pg 67","Which of the following best describes your decision-making approach regarding shareholder resolutions, or that of your service provider(s) if decision-making is delegated to them?\n(A) In the majority of cases, we support resolutions that, if passed, are expected to advance progress on the underlying ESG factors or on our stewardship priorities\n(B) In the majority of cases, we support resolutions that, if passed, are expected to advance progress on the underlying ESG factors but only if the investee company has not already committed publicly to the action requested in the proposal\n(C) In the majority of cases, we only support shareholder resolutions as an escalation tactic when other avenues for engagement with the investee company have not achieved sufficient progress\n(D) In the majority of cases, we support the recommendations of investee company management by default\n(E) In the majority of cases, we do not vote on shareholder resolutions","N/A","[LE 19] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B205)","v":200},{"$f":"IF(OR('Drop Downs'!$B$3=C205,'Drop Downs'!$B$3=\"ALL\"),Z205,\"\")","v":200},{"$f":"IF(OR('Drop Downs'!$B$4=M205,'Drop Downs'!$B$4=\"ALL\"),Z205,\"\")","v":200},200,200]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_20","Stewardship","Pre-declaration of votes","LE 20, Principle 2, pg 70","How did your organisation or your service provider(s) pre-declare votes prior to AGMs/EGMs?\n(A) We pre-declared our voting intentions publicly through the PRI's vote declaration system\n(B) We pre-declared our voting intentions publicly (e.g. through our own website)\nLink to public disclosure: ________\n(C) We pre-declared our voting intentions publicly through the PRI's vote declaration system, including the rationale for our (proxy) voting decisions where we planned to vote against management proposals or abstain\n(D) We pre-declared our voting intentions publicly, including the rationale for our (proxy) voting decisions where we planned to vote against management proposals or abstain\nLink to public disclosure: ________\n(E) Prior to the AGM/EGM, we privately communicated our voting decision to investee companies in cases where we planned to vote against management proposals or abstain\n(F) We did not privately or publicly communicate our voting intentions\n(G) We did not cast any (proxy) votes during the reporting year","N/A","[LE 20] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE]. \n\n[LE 20] cannot be completed without providing link(s) if selecting options (B) and/or (D) in [LE 20].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B206)","v":201},{"$f":"IF(OR('Drop Downs'!$B$3=C206,'Drop Downs'!$B$3=\"ALL\"),Z206,\"\")","v":201},{"$f":"IF(OR('Drop Downs'!$B$4=M206,'Drop Downs'!$B$4=\"ALL\"),Z206,\"\")","v":201},{"$f":"IF(AA206<>\"\",IF(AB206<>\"\",Z206,\"\"),\"\")","v":201},201]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_21","Stewardship","Voting disclosure post AGM/EGM","LE 21, Principle 2, pg 72","Do you publicly report your (proxy) voting decisions, or those made on your behalf by your service provider(s), in a central source?\n(A) Yes, for >95% of (proxy) votes \nLink: ______\n(B) Yes, for the majority of (proxy) votes\nLink: ______\n(C) Yes, for a minority of (proxy) votes\n1) Add link and 2) explain why you only publicly disclose a minority of (proxy) voting decisions\n___________ [Free text: medium]\n(D) No, we do not publicly report our (proxy) voting decisions\nExplain why you do not publicly report your (proxy) voting decisions\n__________ [Free text: medium]","N/A","[LE 21] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE]. \n\n[LE 21] cannot be completed without providing link(s) and/or descriptive text for any of the options selected in [LE 21].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B207)","v":202},{"$f":"IF(OR('Drop Downs'!$B$3=C207,'Drop Downs'!$B$3=\"ALL\"),Z207,\"\")","v":202},{"$f":"IF(OR('Drop Downs'!$B$4=M207,'Drop Downs'!$B$4=\"ALL\"),Z207,\"\")","v":202},202,202]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_21.1","Stewardship","Voting disclosure post AGM/EGM","LE 21.1, Principle 2, pg 74","In the majority of cases, how soon after an investee's AGM/EGM do you publish your voting decisions?\n(A) Within one month of the AGM/EGM\n(B) Within three months of the AGM/EGM\n(C) Within six months of the AGM/EGM\n(D) Within one year of the AGM/EGM\n(E) More than one year after the AGM/EGM","N/A","LE 21.1] will be applicable for reporting if any of options (A-C) are selected in [LE 21].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B208)","v":203},{"$f":"IF(OR('Drop Downs'!$B$3=C208,'Drop Downs'!$B$3=\"ALL\"),Z208,\"\")","v":203},{"$f":"IF(OR('Drop Downs'!$B$4=M208,'Drop Downs'!$B$4=\"ALL\"),Z208,\"\")","v":203},203,203]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_22","Stewardship","Voting disclosure post AGM/EGM","LE 22, Principle 2, pg 76","Did your organisation and/or the service provider(s) acting on your behalf communicate the rationale for your voting decisions?\n(A) In cases where we voted against management recommendations or abstained, the rationale was provided privately to the company\n(B) In cases where we voted against management recommendations or abstained, the rationale was disclosed publicly\n(C) In cases where we voted against management recommendations or abstained, we did not communicate the rationale\n(D) We did not vote against management or abstain","N/A","[LE 22] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B209)","v":204},{"$f":"IF(OR('Drop Downs'!$B$3=C209,'Drop Downs'!$B$3=\"ALL\"),Z209,\"\")","v":204},{"$f":"IF(OR('Drop Downs'!$B$4=M209,'Drop Downs'!$B$4=\"ALL\"),Z209,\"\")","v":204},204,204]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_22.1","Stewardship","Voting disclosure post AGM/EGM","LE 22.1, Principle 2, pg 78","Indicate the proportion of votes where you and/or the service provider(s) acting on your behalf communicated the rationale for your voting decisions.\nAs proportion of votes where you voted against management recommendations or abstained:\nSelect from: \n(1) 1–10% \n(2) 11–50% \n(3) 51–75% \n(4) 76–95% \n(5) >95%\n(A) In cases where we voted against management recommendations or abstained, the rationale was provided privately to the company\n(B) In cases where we voted against management recommendations or abstained, the rationale was disclosed publicly","Proportion of votes where you voted against management recommendations or abstained:\n(A) In cases where we voted against management recommendations or abstained, the rationale was provided privately to the company\n(B) In cases where we voted against management recommendations or abstained, the rationale was disclosed publicly\nFor each, select from: (1) 1–10%, (2) 11–50%, (3) 51–75%, (4) 76–95% and (5) >95%","[LE 22.1] will be applicable for reporting if any of options (A-B) are selected in [LE 22].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B210)","v":205},{"$f":"IF(OR('Drop Downs'!$B$3=C210,'Drop Downs'!$B$3=\"ALL\"),Z210,\"\")","v":205},{"$f":"IF(OR('Drop Downs'!$B$4=M210,'Drop Downs'!$B$4=\"ALL\"),Z210,\"\")","v":205},205,205]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_23","Stewardship","Voting disclosure post AGM/EGM","LE 23, Principle 2, 5, pg 79","Did your organisation and/or the service provider(s) acting on your behalf communicate the rationale for your voting decisions when voting against a shareholder resolution proposed/filed by a PRI signatory?\n(A) In cases where we voted against a shareholder resolution proposed/filed by a PRI signatory, the rationale was disclosed publicly\n(B) In cases where we voted against a shareholder resolution proposed/filed by a PRI signatory, the rationale was not disclosed publicly\n(C) We did not vote against any shareholder resolution proposed/filed by a PRI signatory","N/A","[LE 23] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B211)","v":206},{"$f":"IF(OR('Drop Downs'!$B$3=C211,'Drop Downs'!$B$3=\"ALL\"),Z211,\"\")","v":206},{"$f":"IF(OR('Drop Downs'!$B$4=M211,'Drop Downs'!$B$4=\"ALL\"),Z211,\"\")","v":206},206,206]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_LE_23.1","Stewardship","Voting disclosure post AGM/EGM","LE 23.1, Principle 2, 5, pg 80","Indicate the proportion of votes where you and/or the service provider(s) acting on your behalf communicated the rationale for your voting decisions.\nAs proportion of votes where you voted against a shareholder resolution proposed/filed by a PRI signatory:\n(A) In cases where we voted against a shareholder resolution proposed/filed by a PRI signatory, the rationale was disclosed publicly\t\n(1) 1–10% \n(2) 11–50% \n(3) 51–75% \n(4) 76–95% \n(5) >95%","Proportion of votes where the rationale was disclosed publicly when you voted against a shareholder resolution proposed/filed by a PRI signatory:\n(1) 1–10% \n(2) 11–50% \n(3) 51–75% \n(4) 76–95% \n(5) >95%","[LE 23.1] will be applicable for reporting if option (A) is selected in [LE 23].",null,"Data","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B212)","v":207},{"$f":"IF(OR('Drop Downs'!$B$3=C212,'Drop Downs'!$B$3=\"ALL\"),Z212,\"\")","v":207},{"$f":"IF(OR('Drop Downs'!$B$4=M212,'Drop Downs'!$B$4=\"ALL\"),Z212,\"\")","v":207},207,207]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_LE_24","Stewardship","Alignment & effectiveness","LE 24, Principle 2, pg 81","How are you contributing to the integrity of the end-to-end voting chain and confirmation process?\n[Free text: medium]","N/A","[LE 24] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B213)","v":208},{"$f":"IF(OR('Drop Downs'!$B$3=C213,'Drop Downs'!$B$3=\"ALL\"),Z213,\"\")","v":208},{"$f":"IF(OR('Drop Downs'!$B$4=M213,'Drop Downs'!$B$4=\"ALL\"),Z213,\"\")","v":208},208,208]
[null,"Principles for Responsible Investment","Listed_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_LE_25","Stewardship","Example","LE 25, Principle 2, pg 84","Provide examples of the most significant (proxy) voting activities that your organisation and/or service provider carried out during the reporting year.\n(A) Example 1: ______ [Free text: large]\n\n(B) Example 2: ______ [Free text: large]\n(C) Example 3: ______ [Free text: large]","N/A","[LE 25] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" was selected for \"(Proxy) voting on Listed Equity - Active\" AND/OR for \"(Proxy) voting on Listed Equity - Passive\" in [OO 9 LE].",null,"Description","Investment (general)","Voting rights",null,null,null,{"$f":"ROWS($B$6:B214)","v":209},{"$f":"IF(OR('Drop Downs'!$B$3=C214,'Drop Downs'!$B$3=\"ALL\"),Z214,\"\")","v":209},{"$f":"IF(OR('Drop Downs'!$B$4=M214,'Drop Downs'!$B$4=\"ALL\"),Z214,\"\")","v":209},209,209]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_1","Pre-investment phase","Materiality analysis","FI 1, Principle 1, pg 11","Does your organisation have a formal investment process to identify material ESG factors for its fixed income assets?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) Yes, we have a formal process for identifying material ESG factors for all of our assets\n(B) Yes, we have a formal process for identifying material ESG factors for the majority of our assets\n(C) Yes, we have a formal process for identifying material ESG factors for a minority of our assets\n(D) No, we do not have a formal process. Our investment professionals identify material ESG factors at their own discretion  \n(E) No, we do not have a formal process for identifying material ESG factors","N/A","Fixed income sub-asset class response options displayed in [FI 1] depend on the fixed income sub-asset classes selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B215)","v":210},{"$f":"IF(OR('Drop Downs'!$B$3=C215,'Drop Downs'!$B$3=\"ALL\"),Z215,\"\")","v":210},{"$f":"IF(OR('Drop Downs'!$B$4=M215,'Drop Downs'!$B$4=\"ALL\"),Z215,\"\")","v":210},210,210]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_1.1","Pre-investment phase","Materiality analysis","FI 1.1, Principle 1, pg 14","How does your current investment process incorporate material ESG factors?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) The investment process incorporates material governance factors\n(B) The investment process incorporates material environmental and social factors\n(C) The investment process incorporates material ESG factors beyond our organisation's typical investment time horizon\n(D) The investment process incorporates the effect of material ESG factors on revenues and business operations ","N/A","[FI 1.1] will be applicable for reporting if any of the options (A-D) are selected in [FI 1], and only the fixed income sub-asset classes for which options (A-D) were selected in [FI 1] will be displayed in [FI 1.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B216)","v":211},{"$f":"IF(OR('Drop Downs'!$B$3=C216,'Drop Downs'!$B$3=\"ALL\"),Z216,\"\")","v":211},{"$f":"IF(OR('Drop Downs'!$B$4=M216,'Drop Downs'!$B$4=\"ALL\"),Z216,\"\")","v":211},211,211]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_2","Pre-investment phase","ESG risk management","FI 2, Principle 1, pg 16","How are material ESG factors incorporated into your portfolio risk management process?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) Investment committee members, or the equivalent function/group, have a qualitative ESG veto\n(B) Companies, sectors, countries and currency are monitored for changes in ESG exposure and for breaches of risk limits\n(C) Overall exposure to specific ESG factors is measured for our portfolio construction, and sizing or hedging adjustments are made depending on individual issuers' sensitivity to these factors\n(D) Other method of incorporating ESG factors into risk management process, please specify: ____ [Free text: medium]\n(E) We do not have a process to incorporate ESG factors into our portfolio risk management","N/A","Fixed income sub-asset class response options displayed in [FI 2] depend on the fixed income sub-asset classes selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B217)","v":212},{"$f":"IF(OR('Drop Downs'!$B$3=C217,'Drop Downs'!$B$3=\"ALL\"),Z217,\"\")","v":212},{"$f":"IF(OR('Drop Downs'!$B$4=M217,'Drop Downs'!$B$4=\"ALL\"),Z217,\"\")","v":212},212,212]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_2.1","Pre-investment phase","ESG risk management","FI 2.1, Principle 1, pg 18","For what proportion of your fixed income assets are material ESG factors incorporated into your portfolio risk management process?\nPlease select from: (1) for all of our assets, (2) for the majority of our assets and(3) for a minority of our assets, for each of:\n(1) SSA\n(A) Investment committee members, or the equivalent function/group, have a qualitative ESG veto\n(B) Companies, sectors, countries and currency are monitored for changes in ESG exposure and for breaches of risk limits\n(C) Overall exposure to specific ESG factors is measured for our portfolio construction, and sizing or hedging adjustments are made depending on individual issuers' sensitivity to these factors\n(D) Other method of incorporating ESG factors into risk management process, please specify: ____ \n(2) Corporate\n(3) Securitised\n(4) Private debt\n","N/A","FI 2.1] will be applicable for reporting if any of the options (A-D) are selected in [FI 2], and only the fixed income sub-asset classes for which options (A-D) were selected in [FI 2] will be displayed in [FI 2.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B218)","v":213},{"$f":"IF(OR('Drop Downs'!$B$3=C218,'Drop Downs'!$B$3=\"ALL\"),Z218,\"\")","v":213},{"$f":"IF(OR('Drop Downs'!$B$4=M218,'Drop Downs'!$B$4=\"ALL\"),Z218,\"\")","v":213},213,213]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_3","Pre-investment phase","ESG incorporation in asset valuation","FI 3, Principle 1, pg 22","How do you incorporate the evolution of ESG factors into your fixed income asset valuation process?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) We incorporate it into the forecast of cash flow, revenues and profitability \n(B) We anticipate how the evolution of ESG factors may change the ESG profile of the debt issuer \n(C) We do not incorporate the evolution of ESG factors into our fixed income asset valuation process","N/A","Fixed income sub-asset class response options displayed in [FI 3] depend on the fixed income sub-asset classes selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B219)","v":214},{"$f":"IF(OR('Drop Downs'!$B$3=C219,'Drop Downs'!$B$3=\"ALL\"),Z219,\"\")","v":214},{"$f":"IF(OR('Drop Downs'!$B$4=M219,'Drop Downs'!$B$4=\"ALL\"),Z219,\"\")","v":214},214,214]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_3.1","Pre-investment phase","ESG incorporation in asset valuation","FI 3.1, Principle 1, pg 24","In what proportion of cases do you incorporate the evolution of ESG factors into your fixed income asset valuation process?\nPlease select from: (1) All cases, (2) Majority of cases (3) Minority of cases , for each of: \n(1) SSA\n(A) We incorporate it into the forecast of cash flow, revenues and profitability \n(B) We anticipate how the evolution of ESG factors may change the ESG profile of the debt issuer \n(2) Corporate\n(A) We incorporate it into the forecast of cash flow, revenues and profitability \n(B) We anticipate how the evolution of ESG factors may change the ESG profile of the debt issuer \n(3) Securitised\n(A) We incorporate it into the forecast of cash flow, revenues and profitability \n(B) We anticipate how the evolution of ESG factors may change the ESG profile of the debt issuer \n(4) Private debt\n(A) We incorporate it into the forecast of cash flow, revenues and profitability \n(B) We anticipate how the evolution of ESG factors may change the ESG profile of the debt issuer ","N/A","[FI 3.1] will be applicable for reporting if any of the options (A-B) are selected in [FI 3], and only the fixed income sub-asset classes for which options (A-B) were selected in [FI 3] will be displayed in [FI 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B220)","v":215},{"$f":"IF(OR('Drop Downs'!$B$3=C220,'Drop Downs'!$B$3=\"ALL\"),Z220,\"\")","v":215},{"$f":"IF(OR('Drop Downs'!$B$4=M220,'Drop Downs'!$B$4=\"ALL\"),Z220,\"\")","v":215},215,215]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_FI_4","Pre-investment phase","Performance monitoring","FI 4, Principle 1, pg 27","Provide an example of an ESG factor that your organisation incorporated into your fixed income valuation or portfolio construction and describe how that affected the returns of those assets.\n(A) Example from your active management strategies: ______ [Free text: large]\n\n(B) Example from your passive management strategies: _______ [Free text: large]","N/A","Option (A) in [FI 4] will be applicable for reporting if in [OO 5.2 FI] >0% is reported for any of the following options: \"(D) Active - SSA\", \"(E) Active - Corporate\", \"(F) Active - Securitised\", \"(G) Private Debt\" AND any fixed income sub-asset class is selected in [OO 10].\nOption (B) in [FI 4] will be applicable for reporting if in [OO 5.2 FI] >0% is reported for any of the following options: \"(A) Passive - SSA\", \"(B) Passive - Corporate\", \"(C) Passive - Securitised\" AND any fixed income sub-asset class is selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B221)","v":216},{"$f":"IF(OR('Drop Downs'!$B$3=C221,'Drop Downs'!$B$3=\"ALL\"),Z221,\"\")","v":216},{"$f":"IF(OR('Drop Downs'!$B$4=M221,'Drop Downs'!$B$4=\"ALL\"),Z221,\"\")","v":216},216,216]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_5","Pre-investment phase","ESG incorporation in portfolio construction","FI 5, Principle 1, pg 29","How do ESG factors influence your portfolio construction?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) The selection of individual assets within our portfolio is influenced by ESG factors \n(B) The holding period of individual assets within our portfolio is influenced by ESG factors \n(C) The portfolio weighting of individual assets within our portfolio or benchmark is influenced by ESG factors \n(D) The allocation of assets across multi-asset portfolios is influenced by ESG factors through the strategic asset allocation process\n(E) Other expressions of conviction, please specify: ____ [Free text: medium]\n(F) The portfolio construction or benchmark selection does not explicitly include the incorporation of ESG factors","N/A","Fixed income sub-asset class response options displayed in [FI 5] depend on the fixed income sub-asset classes selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B222)","v":217},{"$f":"IF(OR('Drop Downs'!$B$3=C222,'Drop Downs'!$B$3=\"ALL\"),Z222,\"\")","v":217},{"$f":"IF(OR('Drop Downs'!$B$4=M222,'Drop Downs'!$B$4=\"ALL\"),Z222,\"\")","v":217},217,217]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_5.1","Pre-investment phase","ESG incorporation in portfolio construction","FI 5.1, Principle 1, pg 31","In what proportion of cases do ESG factors influence your portfolio construction? \nSelect from: (1) in all cases, (2) in the majority of cases or(3) in a minority of cases for each of:\n(1) SSA\n(A) The selection of individual assets within our portfolio is influenced by ESG factors \n(B) The holding period of individual assets within our portfolio is influenced by ESG factors \n(C) The portfolio weighting of individual assets within our portfolio or benchmark is influenced by ESG factors \n(D) The allocation of assets across multi-asset portfolios is influenced by ESG factors through the strategic asset allocation process\n(E) Other expressions of conviction, please specify: ____ [Free text: medium]\n(2) Corporate\n(A-E, as above)\n(3) Securitised\n(A-E, as above)\n(4) Private debt\n(A-E, as above)","N/A","FI 5.1] will be applicable for reporting if any of the options (A-E) are selected in [FI 5], and only the fixed income sub-asset classes for which options (A-E) were selected in [FI 5] will be displayed in [FI 5.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B223)","v":218},{"$f":"IF(OR('Drop Downs'!$B$3=C223,'Drop Downs'!$B$3=\"ALL\"),Z223,\"\")","v":218},{"$f":"IF(OR('Drop Downs'!$B$4=M223,'Drop Downs'!$B$4=\"ALL\"),Z223,\"\")","v":218},218,218]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_FI_6","Pre-investment phase","ESG incorporation in portfolio construction","FI 6, Principle 1, pg 35","Please provide two examples of how ESG factors have influenced weightings and tilts in either passive or active fixed income.\n(A) Example 1: ______________ [Free text: large]\n\n(B) Example 2: ______________ [Free text: large]","N/A","[FI 6] will be applicable for reporting if options \"(F) Fixed Income - SSA\", AND/OR \"(G) Fixed Income - Corporate\", AND/OR \"(H) Fixed Income - Securitised\" are selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B224)","v":219},{"$f":"IF(OR('Drop Downs'!$B$3=C224,'Drop Downs'!$B$3=\"ALL\"),Z224,\"\")","v":219},{"$f":"IF(OR('Drop Downs'!$B$4=M224,'Drop Downs'!$B$4=\"ALL\"),Z224,\"\")","v":219},219,219]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_7","Pre-investment phase","ESG incorporation in assessment of issuers","FI 7, Principle 1, pg 37","When assessing issuers'/borrowers' credit quality, how does your organisation incorporate material ESG risks in the majority of cases?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) In the majority of cases, we incorporate material governance-related risks \n(B) In addition to incorporating governance-related risks, in the majority of cases we also incorporate material environmental and social risks \n(C) We do not incorporate material ESG risks for the majority of our credit quality assessments of issuers/borrowers","N/A","Fixed income sub-asset class response options displayed in [FI 7] depend on the fixed income sub-asset classes selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B225)","v":220},{"$f":"IF(OR('Drop Downs'!$B$3=C225,'Drop Downs'!$B$3=\"ALL\"),Z225,\"\")","v":220},{"$f":"IF(OR('Drop Downs'!$B$4=M225,'Drop Downs'!$B$4=\"ALL\"),Z225,\"\")","v":220},220,220]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_8","Pre-investment phase","ESG performance","FI 8, Principle 1, pg 39","In the majority of cases, how do you assess the relative ESG performance of a borrower within a peer group as part of your investment process?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised), Select from:\n(A) We use the relative ESG performance of a borrower to adjust the internal credit assessments of borrowers by modifying forecasted financials and future cash flow estimates\n(B) We use the relative ESG performance of a borrower to make relative sizing decisions in portfolio construction\n(C) We use the relative ESG performance of a borrower to screen for outliers when comparing credit spreads to ESG relative performance within a similar peer group\n(D) We consider the ESG performance of a borrower only on a standalone basis and do not compare it within peer groups of other benchmarks \n(E) We do not have an internal ESG performance assessment methodology","N/A","FI 8] will be applicable for reporting if options \"(F) Fixed Income - SSA\", AND/OR \"(G) Fixed Income - Corporate\", AND/OR \"(H) Fixed Income - Securitised\" are selected in [OO 10], and will display the selected fixed income sub-asset classes in [FI 8].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B226)","v":221},{"$f":"IF(OR('Drop Downs'!$B$3=C226,'Drop Downs'!$B$3=\"ALL\"),Z226,\"\")","v":221},{"$f":"IF(OR('Drop Downs'!$B$4=M226,'Drop Downs'!$B$4=\"ALL\"),Z226,\"\")","v":221},221,221]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_9","Pre-investment phase","ESG risk management","FI 9, Principle 1, pg 41","For your corporate fixed income, does your organisation have a framework that differentiates ESG risks by issuer country and sector?\n(A) Yes, it differentiates ESG risks by country/region (for example, local governance and labour practices)\n(B) Yes, it differentiates ESG risks by sector\n(C) No, we do not have a framework that differentiates ESG risks by issuer country/region and sector","N/A","[FI 9] will be applicable for reporting if \"(G) Fixed Income - Corporate\" is selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B227)","v":222},{"$f":"IF(OR('Drop Downs'!$B$3=C227,'Drop Downs'!$B$3=\"ALL\"),Z227,\"\")","v":222},{"$f":"IF(OR('Drop Downs'!$B$4=M227,'Drop Downs'!$B$4=\"ALL\"),Z227,\"\")","v":222},222,222]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_9.1","Pre-investment phase","ESG risk management","FI 9.1, Principle 1, pg 42","For what proportion of your corporate fixed income assets do you apply your framework for differentiating risks by issuer country/sector?\nFor each of:\n(A) We differentiate ESG risks by country/region (for example, local governance and labour practices)\n(B) We differentiate ESG risks by sector\nSelect from: (1) for all of our corporate fixed income assets,(2) for the majority of our corporate fixed income assets or (3) for a minority of our corporate fixed income assets","N/A","[FI 9.1] will be applicable for reporting if any of options (A-B) are selected in [FI 9], and selected options (A-B) will prefill into [FI 9.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B228)","v":223},{"$f":"IF(OR('Drop Downs'!$B$3=C228,'Drop Downs'!$B$3=\"ALL\"),Z228,\"\")","v":223},{"$f":"IF(OR('Drop Downs'!$B$4=M228,'Drop Downs'!$B$4=\"ALL\"),Z228,\"\")","v":223},223,223]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_10","Pre-investment phase","Private debt","FI 10, Principle 1, pg 44","Indicate how your organisation incorporates ESG factors when selecting private debt investments during the due diligence phase.\n(A) We use a qualitative ESG checklist\n(B) We assess quantitative ESG data, such as energy consumption, carbon footprint and gender diversity\n(C) We require that the investment has its own ESG policy\n(D) We hire specialised third parties for additional ESG assessments\n(E) We require the review and sign-off of our ESG due diligence process by our investment committee, or the equivalent function\n(F) Other method of incorporating ESG into the selection of private debt during due diligence, please specify: ____ [Free text: medium]\n(G) We do not incorporate ESG factors when selecting private debt during the due diligence phase","N/A","[FI 10] will be applicable for reporting if \"(I) Fixed Income - Private Debt\" is selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B229)","v":224},{"$f":"IF(OR('Drop Downs'!$B$3=C229,'Drop Downs'!$B$3=\"ALL\"),Z229,\"\")","v":224},{"$f":"IF(OR('Drop Downs'!$B$4=M229,'Drop Downs'!$B$4=\"ALL\"),Z229,\"\")","v":224},224,224]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_10.1","Pre-investment phase","Private debt","FI 10.1, Principle 1, pg 46","In what proportion of cases do you incorporate ESG factors when selecting private debt investment during the due diligence phase?\nSelect from: (1) in all cases,(2) in the majority of cases\tor (3) in a minority of cases for each of:\n(A) We use a qualitative ESG checklist\n(B) We assess quantitative ESG data, such as energy consumption, carbon footprint and gender diversity\n(C) We require that the investment has its own ESG policy\n(D) We hire specialised third parties for additional ESG assessments\n(E) We require the review and sign off of our ESG due diligence process by our investment committee, or the equivalent function\n(F) Other method of incorporating ESG into the selection of private debt during due diligence, please specify: ____ [Free text: medium]","N/A","[FI 10.1] will be applicable for reporting if any of options (A-F) are selected in [FI 10], and selected options (A-F) will prefill into [FI 10.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B230)","v":225},{"$f":"IF(OR('Drop Downs'!$B$3=C230,'Drop Downs'!$B$3=\"ALL\"),Z230,\"\")","v":225},{"$f":"IF(OR('Drop Downs'!$B$4=M230,'Drop Downs'!$B$4=\"ALL\"),Z230,\"\")","v":225},225,225]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_11","Pre-investment phase","Securitised products","FI 11, Principle 1, pg 48","How do you incorporate ESG factors into the financial analysis of securitised products?\n(A) We analyse ESG risks and returns for both the issuer or debtor and the underlying collateral or asset pool\n(B) We perform ESG analysis that covers the issuer or debtor only\n(C) We perform ESG analysis that covers the underlying collateral or asset pool only\n(D) We do not incorporate ESG factors into the financial analysis of securitised products","N/A","[FI 11] will be applicable for reporting if “(H) Fixed Income – Securitised” is selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B231)","v":226},{"$f":"IF(OR('Drop Downs'!$B$3=C231,'Drop Downs'!$B$3=\"ALL\"),Z231,\"\")","v":226},{"$f":"IF(OR('Drop Downs'!$B$4=M231,'Drop Downs'!$B$4=\"ALL\"),Z231,\"\")","v":226},226,226]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_12","Post-investment phase","ESG risk management","FI 12, Principle 1, pg 50","Do your regular reviews incorporate ESG risks?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) Our regular reviews include quantitative information on material ESG risks specific to individual fixed income assets\n(B) Our regular reviews include aggregated quantitative information on material ESG risks at a fund level\n(C) Our regular reviews only highlight fund holdings where ESG ratings have changed\n(D) We do not conduct regular reviews. Risk reviews of ESG factors are conducted at the discretion of the individual fund manager and vary in frequency\n(E) We do not conduct reviews that incorporate ESG risks","N/A","Fixed income sub-asset class response options displayed in [FI 12] depend on the fixed income sub-asset classes selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B232)","v":227},{"$f":"IF(OR('Drop Downs'!$B$3=C232,'Drop Downs'!$B$3=\"ALL\"),Z232,\"\")","v":227},{"$f":"IF(OR('Drop Downs'!$B$4=M232,'Drop Downs'!$B$4=\"ALL\"),Z232,\"\")","v":227},227,227]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_13","Post-investment phase","ESG risk management","FI 13, Principle 1, pg 52","Do you regularly identify and incorporate ESG incidents into the investment process for your fixed income assets?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into all of our investment decisions\n(B) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into the majority of our investment decisions\n(C) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into a minority of our investment decisions\n(D) Yes, we have an ad hoc process in place for identifying and incorporating ESG incidents \n(E) We do not have a process in place for regularly identifying and incorporating ESG incidents into our investment decision-making","N/A","Fixed income sub-asset class response options displayed in [FI 13] depend on the fixed income sub-asset classes selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B233)","v":228},{"$f":"IF(OR('Drop Downs'!$B$3=C233,'Drop Downs'!$B$3=\"ALL\"),Z233,\"\")","v":228},{"$f":"IF(OR('Drop Downs'!$B$4=M233,'Drop Downs'!$B$4=\"ALL\"),Z233,\"\")","v":228},228,228]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_14","Post-investment phase","Time horizons","FI 14, Principle 1, pg 54","In the majority of cases, how does your investment process account for differing time horizons of holdings and how they may affect ESG factors?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised), Select from:\n(A) We take into account current risks\n(B) We take into account medium-term risks\n(C) We take into account long-term risks\n(D) We do not take into account differing time horizons of holdings and how they may affect ESG factors","N/A","[FI 14] will be applicable for reporting if options \"(F) Fixed Income - SSA\", AND/OR \"(G) Fixed Income - Corporate\", AND/OR \"(H) Fixed Income - Securitised\" are selected in [OO 10], and will display the selected fixed income sub-asset classes in [FI 14].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B234)","v":229},{"$f":"IF(OR('Drop Downs'!$B$3=C234,'Drop Downs'!$B$3=\"ALL\"),Z234,\"\")","v":229},{"$f":"IF(OR('Drop Downs'!$B$4=M234,'Drop Downs'!$B$4=\"ALL\"),Z234,\"\")","v":229},229,229]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_15","Post-investment phase","Long-term ESG trend analysis","FI 15, Principle 1, pg 56","Do you continuously monitor a list of identified long-term ESG trends related to your fixed income assets?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) We monitor long-term ESG trends for all of our assets\n(B) We monitor long-term ESG trends for the majority of our assets\n(C) We monitor long-term ESG trends for a minority of our assets\n(D) We do not continuously monitor long-term ESG trends in our investment process","N/A","Fixed income sub-asset class response options displayed in [FI 15] depend on the fixed income sub-asset classes selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B235)","v":230},{"$f":"IF(OR('Drop Downs'!$B$3=C235,'Drop Downs'!$B$3=\"ALL\"),Z235,\"\")","v":230},{"$f":"IF(OR('Drop Downs'!$B$4=M235,'Drop Downs'!$B$4=\"ALL\"),Z235,\"\")","v":230},230,230]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_16","Post-investment phase","Passive","FI 16, Principle 1, pg 58","What percentage of your total passive fixed income assets utilise an ESG index or benchmark?\n(A) Proportion of passive fixed income assets that utilise an ESG index or benchmark: _____%","Proportion of passive fixed income assets that utilise an ESG index or benchmark","[FI 16] will be applicable for reporting if the two conditions below are met:\n1. Signatory indicates in OO [05.2 FI] that they have >0% internal allocation in \"(1) Passive - SSA\", AND/OR \"(2) Passive - Corporate\", AND/OR \"(3) Passive - Securitised\" AND\n2. Signatory indicates in [OO 10] that they incorporate ESG for at least one of the fixed income sub-asset classes that were selected in [OO 05.2 FI].  ",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B236)","v":231},{"$f":"IF(OR('Drop Downs'!$B$3=C236,'Drop Downs'!$B$3=\"ALL\"),Z236,\"\")","v":231},{"$f":"IF(OR('Drop Downs'!$B$4=M236,'Drop Downs'!$B$4=\"ALL\"),Z236,\"\")","v":231},231,231]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_FI_17","Post-investment phase","Examples of leading practice","FI 17, Principle 1-6, pg 60","Describe any leading responsible investment practices that you have adopted for some or all of your fixed income assets.\n(A) Securitised ______________ [Free text: large]\n(B) SSA ______________ [Free text: large]\n(C) Corporate ______________ [Free text: large]\n(D) Private debt ______________ [Free text: large]","N/A","Fixed income sub-asset class response options displayed in [FI 17] depend on the fixed income sub-asset classes selected in [OO 10].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B237)","v":232},{"$f":"IF(OR('Drop Downs'!$B$3=C237,'Drop Downs'!$B$3=\"ALL\"),Z237,\"\")","v":232},{"$f":"IF(OR('Drop Downs'!$B$4=M237,'Drop Downs'!$B$4=\"ALL\"),Z237,\"\")","v":232},232,232]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_FI_18.1","Post-investment phase","Thematic bonds","FI 18, Principle 1, pg 62","What proportion of your total thematic investments are labelled green bonds, social bonds and/or sustainability bonds by the issuers in accordance with the four ICMA Social/Green Bond Principles.\n(A) Proportion of green/SDG bonds linked to environmental goals: _____%\n(B) Proportion of social/SDG bonds linked to social goals: _____%\n(C) Proportion of sustainability/SDG bonds (i.e. combination of green and social bonds linked to multiple SDG categories): _____%\n(D) Proportion of other bond labels used: _____%","Proportion of  total thematic investments that are labelled:\n(A) green/SDG bonds linked to environmental goals: _____%\n(B) social/SDG bonds linked to social goals: _____%\n(C)  sustainability/SDG bonds (i.e. combination of green and social bonds linked to multiple SDG categories): _____%\n(D)other bond labels used: _____% \nThe total percentage reported in [FI 18] must add up to 100%.","Reference to other standards: International Capital Markets Association (ICMA) Social/Green Bond Principles\n[FI 18] will be applicable for reporting if >0% is reported for any of the options (B), (E), (F), (G) in [OO 6 FI]. \n",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B238)","v":233},{"$f":"IF(OR('Drop Downs'!$B$3=C238,'Drop Downs'!$B$3=\"ALL\"),Z238,\"\")","v":233},{"$f":"IF(OR('Drop Downs'!$B$4=M238,'Drop Downs'!$B$4=\"ALL\"),Z238,\"\")","v":233},233,233]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_FI_18.1","Post-investment phase","Thematic bonds","FI 18.1, Principle 3, pg 63","What proportion of your social, green and/or sustainability labelled bonds has been subject to an independent review arranged by the issuer?\nAs proportion of your total social, green and/or sustainability labelled bonds, select from \n(1) 0%\n(2) 1–10%\n(3) 11–50%\n(4) 51–75%\n(5) >75%\nfor each of:\n(A) Second-party opinion \n(B) Third-party assurance \n(C) Green bond rating\n(D) Climate Bonds Certification according to the Climate Bonds Standard","Proportion of social, green and/or sustainability labelled bonds that has been subject to an independent review arranged by the issuer, for each of:\n(A) Second-party opinion \n(B) Third-party assurance \n(C) Green bond rating\n(D) Climate Bonds Certification according to the Climate Bonds Standard\n(N.B. exact percentage not needed, select from (1) 0, (2) 1–10%, (3) 11–50%, (4) 51–75%, or (5) >75%)","Reference to other standards: International Capital Markets Association (ICMA) Social/Green Bond Principles\n[FI 18.1] will be applicable for reporting if >0% is reported for any of the options (A-C) in [FI 18].",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B239)","v":234},{"$f":"IF(OR('Drop Downs'!$B$3=C239,'Drop Downs'!$B$3=\"ALL\"),Z239,\"\")","v":234},{"$f":"IF(OR('Drop Downs'!$B$4=M239,'Drop Downs'!$B$4=\"ALL\"),Z239,\"\")","v":234},234,234]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_19","Post-investment phase","Thematic bonds","FI 19, Principle 1, pg 65","How do you determine which non-labelled thematic bonds to invest in?\n(A) By reviewing the bond's use of proceeds \n(B) By reviewing companies' ESG targets \n(C) By reviewing companies' progress towards achieving ESG targets\n(D) We do not invest in non-labelled thematic bonds","N/A","[FI 19] will be applicable for reporting if >0% is reported for any of the options (B), (E), (F), (G) in [OO 6 FI].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B240)","v":235},{"$f":"IF(OR('Drop Downs'!$B$3=C240,'Drop Downs'!$B$3=\"ALL\"),Z240,\"\")","v":235},{"$f":"IF(OR('Drop Downs'!$B$4=M240,'Drop Downs'!$B$4=\"ALL\"),Z240,\"\")","v":235},235,235]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_20","Post-investment phase","Thematic bonds","FI 20, Principle 1, 2, 6, pg 66","What action do you take in the majority of cases where proceeds of a thematic bond issuer are not allocated to the original plan?\n(A) We engage with the issuer \n(B) We alert regulators \n(C) We alert thematic bond certification agencies\n(D) We sell the security\n(E) We publicly disclose the breach\n(F) We blacklist the issuer\n(G) Other action, please specify: ____ [Free text: small]\n(H) We do not take any specific actions when proceeds from bond issuers are not allocated in accordance with the original plan","N/A","[FI 20] will be applicable for reporting if >0% is reported for any of the options (B), (E), (F), (G) in [OO 6 FI].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B241)","v":236},{"$f":"IF(OR('Drop Downs'!$B$3=C241,'Drop Downs'!$B$3=\"ALL\"),Z241,\"\")","v":236},{"$f":"IF(OR('Drop Downs'!$B$4=M241,'Drop Downs'!$B$4=\"ALL\"),Z241,\"\")","v":236},236,236]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_21","Reporting/ disclosure","ESG screens","FI 21, Principle 6, pg 68","How do you ensure that clients and/or beneficiaries understand ESG screens and their implications?\nSelect from: (1) for all of our fixed income assets subject to ESG screens, (2) for the majority of our fixed income assets subject to ESG screens, (3) for a minority of our fixed income assets subject to ESG screens or (4) for none of our assets subject to ESG screens, for each of:\n(A) We publish a list of ESG screens and share it on a publicly accessible platform such as a website or through fund documentation\nVoluntary URL link(s) to list of ESG screens: _______\n(B) We publish any changes in ESG screens and share it on a publicly accessible platform such as a website or through fund documentation\nVoluntary URL link(s) to ESG screen changes: _______\n(C) We outline any implications of ESG screens, such as deviation from a benchmark or impact on sector weightings, to clients and/or beneficiaries","N/A","[FI 21] will be applicable for reporting if >0% is reported for any of the options (A), (D), (F), (G) in [OO 6 FI].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B242)","v":237},{"$f":"IF(OR('Drop Downs'!$B$3=C242,'Drop Downs'!$B$3=\"ALL\"),Z242,\"\")","v":237},{"$f":"IF(OR('Drop Downs'!$B$4=M242,'Drop Downs'!$B$4=\"ALL\"),Z242,\"\")","v":237},237,237]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_22","Engagement","Engaging with issuers/borrowers","FI 22, Principle 2, pg 70","At which stages does your organisation engage with issuers/borrowers?\nFor each fixed income asset type ((1) SSA, (2) Corporate, (3) Securitised and (4) Private debt), Select from:\n(A) At the pre-issuance/pre-deal stage\n(B) At the pre-investment stage\n(C) During the holding period \n(D) At the refinancing stage \n(E) When issuers/borrowers default","N/A","[FI 22] will be applicable for reporting if options \"(A) Through service providers\" AND/OR \"(C) Through internal staff\" are selected for any of the fixed income sub-asset classes in [OO 09 FI]. \nRegardless of whether the fixed income sub-asset classes selected in [OO 09 FI] are passive or active, they will appear in [FI 22] as \"(1) Securitised\", \"(2) SSA\", \"(3) Corporate\" and \"(4) Private debt\".",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B243)","v":238},{"$f":"IF(OR('Drop Downs'!$B$3=C243,'Drop Downs'!$B$3=\"ALL\"),Z243,\"\")","v":238},{"$f":"IF(OR('Drop Downs'!$B$4=M243,'Drop Downs'!$B$4=\"ALL\"),Z243,\"\")","v":238},238,238]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_FI_23","Engagement","Engaging with issuers/borrowers","FI 22.1, Principle 2, pg 72","Describe your approach to engagement.\nEngagement approach per fixed income asset type or general description for all your fixed income engagement:\n(A) Description of engagement approach for all of our fixed income: ______________ [Free text: large]\n(B) Description of engagement approach for our securitised fixed income: ______________ [Free text: large]\n(C) Description of engagement approach for our SSA fixed income: ______________ [Free text: large]\n(D) Description of engagement approach for our corporate fixed income: ______________ [Free text: large]\n(E) Description of engagement approach for our private debt fixed income: ______________ [Free text: large]","N/A","[FI 22.1] will be applicable for reporting if any of response options (A-E) are selected for any fixed income sub-asset classes in [FI 22].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B244)","v":239},{"$f":"IF(OR('Drop Downs'!$B$3=C244,'Drop Downs'!$B$3=\"ALL\"),Z244,\"\")","v":239},{"$f":"IF(OR('Drop Downs'!$B$4=M244,'Drop Downs'!$B$4=\"ALL\"),Z244,\"\")","v":239},239,239]
[null,"Principles for Responsible Investment","Fixed_income","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_FI_23","Engagement","Sovereign bonds","FI 23, Principle 2, pg 74","For the majority of your sovereign bond engagements, which non-issuer stakeholders do you engage with to promote your engagement objectives?\n(A) Non-ruling parties\n(B) Originators and primary dealers\n(C) Index and ESG data providers\n(D) Multinational companies/state-owned enterprises (SOEs)\n(E) Supranational organisations\n(F) Credit rating agencies (CRAs)\n(G) Business associations\n(H) Media\n(I) NGOs, think tanks and academics\n(J) Other non-issuer stakeholders, please specify: ____ [Free text: small]\n(K) We do not engage with any of the above stakeholders for the majority of our sovereign bond engagements","N/A","[FI 23] will be applicable for reporting if \"(A) Through service providers\" AND/OR \"(C) Through internal staff\" are selected for \"(1) Passive - SSA\" AND/OR \"(4) Active - SSA\" in [OO 09 FI].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B245)","v":240},{"$f":"IF(OR('Drop Downs'!$B$3=C245,'Drop Downs'!$B$3=\"ALL\"),Z245,\"\")","v":240},{"$f":"IF(OR('Drop Downs'!$B$4=M245,'Drop Downs'!$B$4=\"ALL\"),Z245,\"\")","v":240},240,240]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_1","Policy","Investment guidelines","PE 1, Principle 1-6, pg 9","What private equity–specific ESG guidelines are currently covered in your organisation's responsible investment policies?\n(A) Guidelines on how we adapt our ESG approach for the different sectors and geographies we invest in\n(B) Guidelines on how we adapt our ESG approach for the different strategies and company stages we invest in (e.g. venture capital, buy-out, distressed etc.)\n(C) Guidelines on screening investments\n(D) Guidelines on minimum ESG due diligence requirements\n(E) Guidelines on our approach to ESG integration into 100-day plans (or equivalent) and long-term value creation efforts  \n(F) Guidelines on our approach to monitoring ESG risks, opportunities and incidents\n(G) Guidelines on our approach to ESG reporting\n(H) Identification of individuals or a group with ultimate responsibility for ESG\n(I) Our policies do not cover private equity–specific ESG guidelines","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B246)","v":241},{"$f":"IF(OR('Drop Downs'!$B$3=C246,'Drop Downs'!$B$3=\"ALL\"),Z246,\"\")","v":241},{"$f":"IF(OR('Drop Downs'!$B$4=M246,'Drop Downs'!$B$4=\"ALL\"),Z246,\"\")","v":241},241,241]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_2","Fundraising","Commitments to Investors","PE 2, Principle 1, 4, pg 11","For all of your funds that you closed during the reporting year, what type of formal responsible investment commitments did you make in Limited Partnership Agreements (LPAs) or side letters? \nIf you did not close any funds during this reporting year, refer to the last reporting year in which you did close funds.)\n(A) We incorporated responsible investment commitments in LPAs as a standard, default procedure\n(B) We added responsible investment commitments in LPAs upon client request\n(C) We added responsible investment commitments in side letters upon client request\n(D) We did not make any formal responsible investment commitments for the relevant reporting year\n(E) Not applicable as we have never raised funds\n(F) Not applicable as we have not raised funds in the last 5 years","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B247)","v":242},{"$f":"IF(OR('Drop Downs'!$B$3=C247,'Drop Downs'!$B$3=\"ALL\"),Z247,\"\")","v":242},{"$f":"IF(OR('Drop Downs'!$B$4=M247,'Drop Downs'!$B$4=\"ALL\"),Z247,\"\")","v":242},242,242]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_3","Pre-investment phase","Materiality analysis","PE 3, Principle 1, pg 12","During the reporting year, how did you conduct ESG materiality analysis for your potential private equity investments? Select from: 1) for all of our potential private equity investments, (2) for the majority of our potential private equity investments, (3) for a minority of our potential private equity investments and (4) for none of our potential private equity investments, for each of:\n(A) We assessed materiality at the portfolio company level, as each case is unique\n(B) We performed a mix of industry-level and portfolio company–level materiality analysis\n(C) We assessed materiality at the industry level only","Proportion of potential private equity investments subject to each type of ESG materiality analysis during the reporting year\n(A) We assessed materiality at the portfolio company level, as each case is unique\n(B) We performed a mix of industry-level and portfolio company–level materiality analysis\n(C) We assessed materiality at the industry level only\n[N.B. only need to state: Select from: for all of our potential private equity investments, for the majority of our potential private equity investments, for a minority of our potential private equity investments or for none of our potential private equity investments.","[PE 3.1] will be applicable for reporting if answers (1), (2) and/or (3) are selected for any of options (A–C) in [PE 3].",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B248)","v":243},{"$f":"IF(OR('Drop Downs'!$B$3=C248,'Drop Downs'!$B$3=\"ALL\"),Z248,\"\")","v":243},{"$f":"IF(OR('Drop Downs'!$B$4=M248,'Drop Downs'!$B$4=\"ALL\"),Z248,\"\")","v":243},243,243]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_3.1","Pre-investment phase","Materiality analysis","PE 3.1, Principle 1, pg 15","During the reporting year, what tools, standards and data did you use in your ESG materiality analysis of potential private equity investments?\n(A) We used GRI Standards to inform our private equity materiality analysis\n(B) We used SASB to inform our private equity materiality analysis\n(C) We used environmental and social issues detailed in the IFC Performance Standards (or other similar standards) in our private equity materiality analysis \n(D) We used climate risk disclosures such as the TCFD recommendations (or other climate risk analysis tools) to inform our private equity materiality analysis \n(E) We used geopolitical and macro-economic considerations in our private equity materiality analysis\n(F) Other, please specify: ____ [Free text: small]","N/A","PE 3.1] will be applicable for reporting if answers (1), (2) and/or (3) are selected for any of options (A–C) in [PE 3].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B249)","v":244},{"$f":"IF(OR('Drop Downs'!$B$3=C249,'Drop Downs'!$B$3=\"ALL\"),Z249,\"\")","v":244},{"$f":"IF(OR('Drop Downs'!$B$4=M249,'Drop Downs'!$B$4=\"ALL\"),Z249,\"\")","v":244},244,244]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_4","Pre-investment phase","Due diligence","PE 4, Principle 1, pg 17","During the reporting year, how did ESG factors affect the selection of your private equity investments?\nSelect from: (1) for all of our private equity investments selected, (2) for the majority of our private equity investments selected, (3) for a minority of our private equity investments selected or (4) for none of our private equity investments selected, for each of:\n(A) ESG factors helped identify risks\n(B) ESG factors were discussed by the investment committee (or equivalent)\n(C) ESG factors helped identify remedial actions for our 100-day plans (or equivalent)\n(D) ESG factors helped identify opportunities for value creation\n(E) ESG factors led to the abandonment of potential investments\n(F) ESG factors impacted investments in terms of price offered and/or paid by having an effect on revenue assumptions\n(G) ESG factors impacted investments in terms of price offered and/or paid by having an effect on CAPEX assumptions\n(H) ESG factors impacted investments in terms of price offered and/or paid by having an effect on OPEX assumptions\n(I) ESG factors impacted investments in terms of price offered and/or paid by having an effect on the cost of capital or discount rate assumptions\n(J) Other, please specify: ____ [Free text: small]","Proportion of private equity investment during the reporting year selected using each of:\n(A) ESG factors helped identify risks\n(B) ESG factors were discussed by the investment committee (or equivalent)\n(C) ESG factors helped identify remedial actions for our 100-day plans (or equivalent)\n(D) ESG factors helped identify opportunities for value creation\n(E) ESG factors led to the abandonment of potential investments\n(F) ESG factors impacted investments in terms of price offered and/or paid by having an effect on revenue assumptions\n(G) ESG factors impacted investments in terms of price offered and/or paid by having an effect on CAPEX assumptions\n(H) ESG factors impacted investments in terms of price offered and/or paid by having an effect on OPEX assumptions\n(I) ESG factors impacted investments in terms of price offered and/or paid by having an effect on the cost of capital or discount rate assumptions\n(J) Other, please specify: ____ [Free text: small]\n how did ESG factors affect the selection of your private equity investments?\n(N.B. don't need specific percentages; simply disclose: (1) for all of our private equity investments selected, (2) for the majority of our private equity investments selected, (3) for a minority of our private equity investments selected or (4) for none of our private equity investments selected)","N/A",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B250)","v":245},{"$f":"IF(OR('Drop Downs'!$B$3=C250,'Drop Downs'!$B$3=\"ALL\"),Z250,\"\")","v":245},{"$f":"IF(OR('Drop Downs'!$B$4=M250,'Drop Downs'!$B$4=\"ALL\"),Z250,\"\")","v":245},245,245]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_5","Pre-investment phase","Due diligence","PE 5, Principle 1, pg 20","Once material ESG factors have been identified, what processes do you use to conduct due diligence on these factors for potential investments?\nSelect from (1) for all of our potential private equity investments, (2) for the majority of our potential private equity investments, (3) for a minority of our potential private equity investments or (4) for none of our potential private equity investments, for each of: \n(A) We do a high-level/desktop review against an ESG checklist for initial red flags\n(B) We send detailed ESG questionnaires to target companies\n(C) We hire third-party consultants to do technical due diligence on specific issues\n(D) We conduct site visits and in-depth interviews with management and personnel\n(E) We incorporate actions based on the risks and opportunities identified in the due diligence process into the 100-day plan (or equivalent)\n(F) We incorporate ESG due diligence findings in all of our relevant investment process documentation in the same manner as for other key due diligence (e.g.  commercial, accounting and legal)\n(G) Our investment committee (or an equivalent decision-making body) is ultimately responsible for ensuring all ESG due diligence is completed in the same manner as for other key due diligence (e.g. commercial, accounting and legal)\n(H) Other, please specify: ____ [Free text: small]","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B251)","v":246},{"$f":"IF(OR('Drop Downs'!$B$3=C251,'Drop Downs'!$B$3=\"ALL\"),Z251,\"\")","v":246},{"$f":"IF(OR('Drop Downs'!$B$4=M251,'Drop Downs'!$B$4=\"ALL\"),Z251,\"\")","v":246},246,246]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_6.1","Post-investment phase","Monitoring","PE 6, Principle 1, pg 22","During the reporting year, did you track one or more core ESG KPIs across all your private equity investments?\n(A) Yes, we tracked environmental KPIs\n(B) Yes, we tracked social KPIs \n(C) Yes, we tracked governance KPIs\n(D) We did not track ESG KPIs across our private equity investments","N/A","PE 6.1] will be applicable for reporting if any options (A–C) are selected in [PE 6].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B252)","v":247},{"$f":"IF(OR('Drop Downs'!$B$3=C252,'Drop Downs'!$B$3=\"ALL\"),Z252,\"\")","v":247},{"$f":"IF(OR('Drop Downs'!$B$4=M252,'Drop Downs'!$B$4=\"ALL\"),Z252,\"\")","v":247},247,247]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_PE_6.1","Post-investment phase","Governance","PE 6.1, Principle 1, pg 25","Provide examples of the core ESG KPIs you tracked across all of your private equity investments. (Up to 10)","N/A","[PE 6.1] will be applicable for reporting if any options (A–C) are selected in [PE 6].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B253)","v":248},{"$f":"IF(OR('Drop Downs'!$B$3=C253,'Drop Downs'!$B$3=\"ALL\"),Z253,\"\")","v":248},{"$f":"IF(OR('Drop Downs'!$B$4=M253,'Drop Downs'!$B$4=\"ALL\"),Z253,\"\")","v":248},248,248]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_7","Post-investment phase","Monitoring","PE 7, Principle 1, pg 27","For the majority of the core KPIs that you tracked, how did you set targets across your private equity investments?\n(A) We set targets to achieve incremental improvements based on past performance\n(B) We set targets using industry benchmarks/standards\n(C) We set targets against global benchmarks or thresholds (e.g. on climate change and/or the SDGs)\n(D) We did not set targets for the core ESG KPIs that we tracked\n(E) We did not set targets as we don't track core ESG KPIs","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B254)","v":249},{"$f":"IF(OR('Drop Downs'!$B$3=C254,'Drop Downs'!$B$3=\"ALL\"),Z254,\"\")","v":249},{"$f":"IF(OR('Drop Downs'!$B$4=M254,'Drop Downs'!$B$4=\"ALL\"),Z254,\"\")","v":249},249,249]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_8","Post-investment phase","Monitoring","PE 8, Principle 1, 2, pg 28","What processes do you have in place to support meeting your ESG targets for your private equity investments?\nSelect from: \n(1) for all of our private equity investments\n(2) for the majority of our private equity investments\n(3) for a minority of our private equity investments\n(4) for none of our private equity investments\nfor each of: \n(A) We use operational-level benchmarks to assess and analyse the performance of portfolio companies against sector performance\n(B) We implement international best practice standards such as the IFC Performance Standards to guide ongoing assessment and analysis\n(C) We implement certified environmental management systems across our portfolio\n(D) We make sufficient budget available to ensure that the systems and procedures needed to achieve the target are put in place\n(E) We hire external verification services to audit performance, systems and procedures\n(F) We develop minimum health and safety standards \n(G) We conduct ongoing engagement with all key stakeholders at the portfolio company level (e.g. local communities, NGOs, governments and end-users)\n(H) Other, please specify: ____ [Free text: small]","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B255)","v":250},{"$f":"IF(OR('Drop Downs'!$B$3=C255,'Drop Downs'!$B$3=\"ALL\"),Z255,\"\")","v":250},{"$f":"IF(OR('Drop Downs'!$B$4=M255,'Drop Downs'!$B$4=\"ALL\"),Z255,\"\")","v":250},250,250]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_PE_8.1","Post-investment phase","Monitoring","PE 8.1, Principle 1, 2, pg 32","Describe up to two processes that you put in place during the reporting year to support meeting your ESG targets.\nProcesses to support meeting ESG targets\n(A) Process 1 ____ [Free text: large]\n(B) Process 2 ____ [Free text: large]","N/A","[PE 8.1] will be applicable for reporting if answers (1), (2) and/or (3) are selected for any of options (A–H) in [PE 8].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B256)","v":251},{"$f":"IF(OR('Drop Downs'!$B$3=C256,'Drop Downs'!$B$3=\"ALL\"),Z256,\"\")","v":251},{"$f":"IF(OR('Drop Downs'!$B$4=M256,'Drop Downs'!$B$4=\"ALL\"),Z256,\"\")","v":251},251,251]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_9","Post-investment phase","Monitoring","PE 9, Principle 1, 2, pg 33","Describe ESG risks and opportunities that you integrate into your 100-day plans, including who is accountable for their successful completion and how the process is monitored.","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B257)","v":252},{"$f":"IF(OR('Drop Downs'!$B$3=C257,'Drop Downs'!$B$3=\"ALL\"),Z257,\"\")","v":252},{"$f":"IF(OR('Drop Downs'!$B$4=M257,'Drop Downs'!$B$4=\"ALL\"),Z257,\"\")","v":252},252,252]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_10","Post-investment phase","Monitoring","PE 10, Principle 1, 2, pg 34","Post-investment, how do you manage material ESG-related risks and opportunities to create value during the holding period of your investments?\nSelect from: \n(1) for all of our private equity investments\n(2) for the majority of our private equity investments\n(3) for a minority of our private equity investments\n(4) for none of our private equity investments\nFor each of:\n(A) We develop company-specific ESG action plans based on pre-investment research, due diligence and materiality findings\n(B) We adjust our ESG action plans regularly based on performance monitoring findings\n(C) We hire external advisors to provide support with specific ESG value creation opportunities\n(D) Other, please specify: ____ [Free text: small]","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B258)","v":253},{"$f":"IF(OR('Drop Downs'!$B$3=C258,'Drop Downs'!$B$3=\"ALL\"),Z258,\"\")","v":253},{"$f":"IF(OR('Drop Downs'!$B$4=M258,'Drop Downs'!$B$4=\"ALL\"),Z258,\"\")","v":253},253,253]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_PE_11","Post-investment phase","Monitoring","PE 11, Principle 2, pg 36","Describe how your long-term ESG action plans are currently defined, implemented and monitored.","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B259)","v":254},{"$f":"IF(OR('Drop Downs'!$B$3=C259,'Drop Downs'!$B$3=\"ALL\"),Z259,\"\")","v":254},{"$f":"IF(OR('Drop Downs'!$B$4=M259,'Drop Downs'!$B$4=\"ALL\"),Z259,\"\")","v":254},254,254]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_12","Post-investment phase","Monitoring","PE 12, Principle 1, 2, pg 40","How do you ensure that adequate ESG-related competence exists at the portfolio company level?\nSelect from:\n(1) for all of our private equity investments\n(2) for the majority of our private equity investments\n(3) for a minority of our private equity investments\n(4) for none of our private equity investments\nFor each of: \n(A) We assign the board responsibility for ESG matters\n(B) We mandate that material ESG matters are discussed by the board at least once a year\n(C) We provide training on ESG aspects and management best practices relevant to the portfolio company to C-suite executives only\n(D) We provide training on ESG aspects and management best practices relevant to the portfolio company to employees (excl. C-suite executives)\n(E) We support the portfolio company in developing and implementing its ESG strategy\n(F) We support portfolio companies by finding external ESG expertise (e.g. consultants or auditors)\n(G) We share best practices across portfolio companies (e.g. educational sessions or implementation of environmental and social management systems)\n(H) We include incentives to improve ESG performance in management remuneration schemes\n(I) Other, please specify: ____ [Free text: small]","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B260)","v":255},{"$f":"IF(OR('Drop Downs'!$B$3=C260,'Drop Downs'!$B$3=\"ALL\"),Z260,\"\")","v":255},{"$f":"IF(OR('Drop Downs'!$B$4=M260,'Drop Downs'!$B$4=\"ALL\"),Z260,\"\")","v":255},255,255]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_PE_12.1","Post-investment phase","Monitoring","PE 12.1, Principle 1, 2, pg 7","Describe up to two initiatives taken as part of your ESG competence-building efforts during the reporting year.\nESG competence-building initiatives\n(A) Initiative 1 ____ [Free text: large]\n(B) Initiative 2 ____ [Free text: large]","N/A","[PE 12.1] will be applicable for reporting if answers (1), (2) and/or (3) are selected for any of options (A–I) in [PE 12].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B261)","v":256},{"$f":"IF(OR('Drop Downs'!$B$3=C261,'Drop Downs'!$B$3=\"ALL\"),Z261,\"\")","v":256},{"$f":"IF(OR('Drop Downs'!$B$4=M261,'Drop Downs'!$B$4=\"ALL\"),Z261,\"\")","v":256},256,256]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_13","Post-investment phase","Exit","PE 13, Principle 4, 6, pg 41","During the reporting year, what responsible investment information has your organisation shared with potential buyers of private equity investments?\nSelect from:\n(1) for all of our private equity investments\n(2) for the majority of our private equity investments\n(3) for a minority of our private equity investments\n(4) for none of our private equity investments\nFor each of:\n(A) We shared our firm's high-level commitment to responsible investment (e.g. that we are a PRI signatory)\n(B) We shared a description of what industry and asset class standards our firm aligns with (e.g. TCFD or GRESB)\n(C) We shared our firm's responsible investment policy (at minimum, a summary of key aspects and firm-specific approach)\n(D) We shared our firm's ESG risk assessment methodology (topics covered, in-house and/or with external support)\n(E) We shared the outcome of our latest ESG risk assessment on the asset or portfolio company \n(F) We shared key ESG performance data on the asset or portfolio company being sold\n(G) Other, please specify: ____ [Free text: small]","Proportion of PE investment s for which responsible investment information has been shared with potential buyers during the reporting year:\nFor each of:\n(A) We shared our firm's high-level commitment to responsible investment (e.g. that we are a PRI signatory)\n(B) We shared a description of what industry and asset class standards our firm aligns with (e.g. TCFD or GRESB)\n(C) We shared our firm's responsible investment policy (at minimum, a summary of key aspects and firm-specific approach)\n(D) We shared our firm's ESG risk assessment methodology (topics covered, in-house and/or with external support)\n(E) We shared the outcome of our latest ESG risk assessment on the asset or portfolio company \n(F) We shared key ESG performance data on the asset or portfolio company being sold\n(G) Other, please specify: ____ [Free text: small]\n[don't need specific percentages, only: (1) for all of our private equity investments, (2) for the majority of our private equity investments, (3) for a minority of our private equity investments and (4) for none of our private equity investments]","N/A",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B262)","v":257},{"$f":"IF(OR('Drop Downs'!$B$3=C262,'Drop Downs'!$B$3=\"ALL\"),Z262,\"\")","v":257},{"$f":"IF(OR('Drop Downs'!$B$4=M262,'Drop Downs'!$B$4=\"ALL\"),Z262,\"\")","v":257},257,257]
[null,"Principles for Responsible Investment","Private_equity","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_PE_14","Reporting/Disclosure","ESG portfolio information","PE 14, Principle 6, pg 44","During the reporting year, how did you report on core ESG data and targets to your investors or beneficiaries?\n(A) We reported in aggregate through a publicly disclosed sustainability report\n(B) We reported in aggregate through formal reporting to investors or beneficiaries\n(C) We reported on the portfolio company level through formal reporting to investors or beneficiaries\n(D) We reported through a limited partners advisory committee\n(E) We reported back at digital or physical events or meetings with investors or beneficiaries \n(F) We did ad hoc or informal reporting on serious ESG incidents\n(G) Other, please specify: ____ [Free text: small]\n(H) We did not report on core ESG data and targets to our investors or beneficiaries during the reporting year","N/A","Reference to other standards:\tOECD Responsible Business Conduct for Institutional Investors recommendations, ICGN Global Stewardship Principles",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B263)","v":258},{"$f":"IF(OR('Drop Downs'!$B$3=C263,'Drop Downs'!$B$3=\"ALL\"),Z263,\"\")","v":258},{"$f":"IF(OR('Drop Downs'!$B$4=M263,'Drop Downs'!$B$4=\"ALL\"),Z263,\"\")","v":258},258,{"$f":"IFERROR(SMALL($AC$6:$AC$366,Z263),\"\")","v":258}]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_1","Policy","Investment guidelines","INF 1, Principle 1-6, pg 10","What infrastructure-specific ESG guidelines are currently covered in your organisation's responsible investment policies?\n(A) Guidelines on how we adapt our ESG approach for each infrastructure sector we invest in \n(B) Guidelines on our ESG approach to new construction\n(C) Guidelines on our ESG approach to standing investments or operating assets\n(D) Guidelines on our engagement approach related to workforce\n(E) Guidelines on our engagement approach related to third-party operators\n(F) Guidelines on our engagement approach related to contractors\n(G) Guidelines on our engagement approach related to other external stakeholders (e.g. government, local communities and end-users)\n(H) Our policies do not cover infrastructure-specific ESG guidelines","N/A","Option (B) in [INF 1] will be applicable for reporting if \"(B) New construction\" is >0% in [OO 31].\nOption (C) in [INF 1] will be applicable for reporting if \"(A) Standing investments / operating assets\" is >0% in [OO 31].\nOption (E) in [INF 1] will be applicable for reporting if \"(B) By third party infrastructure operators that we appoint\" is >0% in [OO 32].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B264)","v":259},{"$f":"IF(OR('Drop Downs'!$B$3=C264,'Drop Downs'!$B$3=\"ALL\"),Z264,\"\")","v":259},{"$f":"IF(OR('Drop Downs'!$B$4=M264,'Drop Downs'!$B$4=\"ALL\"),Z264,\"\")","v":259},259,259]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_2","Fundraising","Commitments to investors","INF 2, Principle 1, 4, pg 12","For all of your funds that you closed during the reporting year, what type of formal responsible investment commitments did you make in Limited Partnership Agreements (LPAs) or side letters?  (If you did not close any funds during this reporting year, refer to the last reporting year in which you did close funds.)\n(A) We incorporated responsible investment commitments in LPAs as a standard, default procedure\n(B) We added responsible investment commitments in LPAs upon client request\n(C) We added responsible investment commitments in side letters upon client request\n(D) We did not make any formal responsible investment commitments for the relevant reporting year\n(E) Not applicable as we have never raised funds\n(F) Not applicable as we have not raised funds in the last 5 years","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B265)","v":260},{"$f":"IF(OR('Drop Downs'!$B$3=C265,'Drop Downs'!$B$3=\"ALL\"),Z265,\"\")","v":260},{"$f":"IF(OR('Drop Downs'!$B$4=M265,'Drop Downs'!$B$4=\"ALL\"),Z265,\"\")","v":260},260,260]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_3","Pre-investment phase","Materiality analysis","INF 3, Principle 1, pg 14","During the reporting year, how did you conduct ESG materiality analysis for your potential infrastructure investments?  \nFor each of:\n(1) for all of our potential infrastructure investments\n(2) for the majority of our potential infrastructure investments\n(3) for a minority of our potential infrastructure investments\n(4) for none of our potential infrastructure investments\nSelect from:\n(A) We assessed materiality at the asset level, as each case is unique\n(B) We performed a mix of industry-level and asset-level materiality analysis\n(C) We assessed materiality at the industry level only","see disclosure requirements","N/A",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B266)","v":261},{"$f":"IF(OR('Drop Downs'!$B$3=C266,'Drop Downs'!$B$3=\"ALL\"),Z266,\"\")","v":261},{"$f":"IF(OR('Drop Downs'!$B$4=M266,'Drop Downs'!$B$4=\"ALL\"),Z266,\"\")","v":261},261,261]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_3.1","Pre-investment phase","Materiality analysis","INF 3.1, Principle 1, pg 16","During the reporting year, what tools, standards and data did you use in your ESG materiality analysis of potential infrastructure investments? \n(A) We used GRI Standards to inform our infrastructure materiality analysis\n(B) We used SASB to inform our infrastructure materiality analysis\n(C) We used GRESB Materiality Assessment (RC7) or similar in our infrastructure materiality analysis \n(D) We used environmental and social issues detailed in the IFC Performance Standards (or other similar standards) in our infrastructure materiality analysis \n(E) We used climate risk disclosures such as the TCFD recommendations (or other climate risk analysis tools) to inform our infrastructure materiality analysis \n(F) We used geopolitical and macro-economic considerations in our infrastructure materiality analysis\n(G) Other, please specify: ____ [Free text: small]","N/A","[INF 3.1] will be applicable for reporting if options (1), (2) and/or (3) are selected for any of options (A–C) in [INF 3].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B267)","v":262},{"$f":"IF(OR('Drop Downs'!$B$3=C267,'Drop Downs'!$B$3=\"ALL\"),Z267,\"\")","v":262},{"$f":"IF(OR('Drop Downs'!$B$4=M267,'Drop Downs'!$B$4=\"ALL\"),Z267,\"\")","v":262},262,262]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_4","Pre-investment phase","Due diligence","INF 4, Principle 1, pg 18","During the reporting year, how did ESG factors affect the selection of your infrastructure investments? \nSelect from:\n(1) for all of our infrastructure investments selected\n(2) for the majority of our infrastructure investments selected\n(3) for a minority of our infrastructure investments selected\n(4) for none of our infrastructure investments selected\nFor each of:\n(A) ESG factors helped identify risks\n(B) ESG factors were discussed by the investment committee (or equivalent)\n(C) ESG factors helped identify remedial actions for our 100-day plans (or equivalent)\n(D) ESG factors helped identify opportunities for value creation\n(E) ESG factors led to the abandonment of potential investments\n(F) ESG factors impacted investments in terms of price offered and/or paid by having an effect on revenue assumptions\n(G) ESG factors impacted investments in terms of price offered and/or paid by having an effect on CAPEX assumptions\n(H) ESG factors impacted investments in terms of price offered and/or paid by having an effect on OPEX assumptions\n(I) ESG factors impacted investments in terms of price offered and/or paid by having an effect on the cost of capital or discount rate assumptions\n(J) Other, please specify: ____ [Free text: small]","see disclosure requirements","N/A",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B268)","v":263},{"$f":"IF(OR('Drop Downs'!$B$3=C268,'Drop Downs'!$B$3=\"ALL\"),Z268,\"\")","v":263},{"$f":"IF(OR('Drop Downs'!$B$4=M268,'Drop Downs'!$B$4=\"ALL\"),Z268,\"\")","v":263},263,263]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_5","Pre-investment phase","Due diligence","INF 5, Principle 1, pg 21","Once material ESG factors have been identified, what processes do you use to conduct due diligence on these factors for potential investments? \nSelect from:\n(1) for all of our potential infrastructure investments\n(2) for the majority of our potential infrastructure investments\n(3) for a minority of our potential infrastructure investments\n(4) for none of our potential infrastructure investments\nFor each of:\n(A) We do a high-level/desktop review against an ESG checklist for initial red flags\n(B) We send detailed ESG questionnaires to target companies\n(C) We hire third-party consultants to do technical due diligence on specific issues\n(D) We conduct site visits and in-depth interviews with management and personnel\n(E) We incorporate actions based on the risks and opportunities identified in the due diligence process into the 100-day plan (or equivalent)\n(F) We incorporate ESG due diligence findings in all of our relevant investment process documentation in the same manner as for other key due diligence (e.g. commercial, accounting and legal)\n(G) Our investment committee (or an equivalent decision-making body) is ultimately responsible for ensuring all ESG due diligence is completed in the same manner as for other key due diligence (e.g. commercial, accounting and legal)\n(H) Other, please specify: ____ [Free text: small]","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B269)","v":264},{"$f":"IF(OR('Drop Downs'!$B$3=C269,'Drop Downs'!$B$3=\"ALL\"),Z269,\"\")","v":264},{"$f":"IF(OR('Drop Downs'!$B$4=M269,'Drop Downs'!$B$4=\"ALL\"),Z269,\"\")","v":264},264,264]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_6","Selection, appointment and monitoring of third-party operators","Selection process","INF 6, Principle 1,4, pg 24","During the reporting year, how did you include ESG factors in all of your selections of external operators? (If you did not select external operators during the reporting year, report on the most recent year in which you selected external/third-party infrastructure operators.)\n(A) We requested information from potential operators on their overall approach to ESG\n(B) We requested track records and examples from potential operators on how they manage ESG factors\n(C) We requested information from potential operators on their engagement process(es) with stakeholders\n(D) We requested documentation from potential operators on their responsible procurement and/or contractor practices (including responsibilities, approach and incentives)\n(E) Other, please specify: ____ [Free text: small]\n(F) We did not include ESG factors in our selection of external operators","N/A","[INF 6] will be applicable for reporting if \"(B) by third party infrastructure operators that we appoint\" is >0% in [OO 32].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B270)","v":265},{"$f":"IF(OR('Drop Downs'!$B$3=C270,'Drop Downs'!$B$3=\"ALL\"),Z270,\"\")","v":265},{"$f":"IF(OR('Drop Downs'!$B$4=M270,'Drop Downs'!$B$4=\"ALL\"),Z270,\"\")","v":265},{"$f":"IF(AA270<>\"\",IF(AB270<>\"\",Z270,\"\"),\"\")","v":265},265]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_7","Selection, appointment and monitoring of third-party operators","Appointment process","INF 7, Principle 1,4, pg 26","How did you include ESG factors in the appointment of your current external operators?\nSelect from:\n(1) for all of our external operators\n(2) for the majority of our external operators\n(3) for a minority of our external operators\n(4) for none of our external operators\nFor each of: \n(A) We set clear and detailed expectations for incorporating ESG factors into all relevant elements of infrastructure asset management \n(B) We set clear ESG reporting requirements\n(C) We set clear ESG performance targets\n(D) We set incentives related to ESG targets\n(E) Other, please specify: ____ [Free text: small]","see disclosure requirements","[INF 7] will be applicable for reporting if \"(B) by third party infrastructure operators that we appoint\" is >0% in [OO 32].",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B271)","v":266},{"$f":"IF(OR('Drop Downs'!$B$3=C271,'Drop Downs'!$B$3=\"ALL\"),Z271,\"\")","v":266},{"$f":"IF(OR('Drop Downs'!$B$4=M271,'Drop Downs'!$B$4=\"ALL\"),Z271,\"\")","v":266},266,266]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_8","Selection, appointment and monitoring of third-party operators","Monitoring process","INF 8, Principle 1,4, pg 29","How do you include ESG factors in the monitoring of external operators?\nSelect from: (1) for all of our external operators\n(2) for the majority of our external operators\n(3) for a minority of our external operators\n(4) for none of our external operators\n(A) We monitor performance against quantitative and/or qualitative environmental targets\n(B) We monitor performance against quantitative and/or qualitative social targets\n(C) We monitor performance against quantitative and/or qualitative governance targets\n(D) We have regular discussions about ESG factors with all relevant stakeholders\n(E) We conduct a performance review of key staff based on ESG alignment linked to KPIs and a financial incentive structure\n(F) We have internal/external parties conduct site visits at least once a year \n(G) Other, please specify: ____ [Free text: small]","N/A","Reference to other standards\tGRESB 2020 Infrastructure Asset Assessment: SE2 (Management: Stakeholder Engagement)\n[INF 8] will be applicable for reporting if \"(B) by third party infrastructure operators that we appoint\" is >0% in [OO 32].\n",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B272)","v":267},{"$f":"IF(OR('Drop Downs'!$B$3=C272,'Drop Downs'!$B$3=\"ALL\"),Z272,\"\")","v":267},{"$f":"IF(OR('Drop Downs'!$B$4=M272,'Drop Downs'!$B$4=\"ALL\"),Z272,\"\")","v":267},267,267]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_9 ","Post-investment phase","Monitoring","INF 9, Principle 1, pg 32","During the reporting year, did you track one or more core ESG KPIs across all your infrastructure investments?\n(A) Yes, we tracked environmental KPIs\n(B) Yes, we tracked social KPIs \n(C) Yes, we tracked governance KPIs\n(D) We did not track ESG KPIs across our infrastructure investments","N/A","Reference to other standards:\tGRESB 2020 Infrastructure Asset Assessment: RM3.1, RM3.2 and RM3.3\n",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B273)","v":268},{"$f":"IF(OR('Drop Downs'!$B$3=C273,'Drop Downs'!$B$3=\"ALL\"),Z273,\"\")","v":268},{"$f":"IF(OR('Drop Downs'!$B$4=M273,'Drop Downs'!$B$4=\"ALL\"),Z273,\"\")","v":268},268,268]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_INF_9.1","Post-investment phase","Monitoring","INF 9.1, Principle 1, pg 34","Provide examples of the core ESG KPIs you tracked across all of your infrastructure investments. (up to 10)","N/A","Reference to other standards: GRESB 2020 Infrastructure Asset Assessment: RM3.1, RM3.2 and RM3.3\n\n[INF 9.1] will be applicable for reporting if any options (A–C) are selected in [INF 9].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B274)","v":269},{"$f":"IF(OR('Drop Downs'!$B$3=C274,'Drop Downs'!$B$3=\"ALL\"),Z274,\"\")","v":269},{"$f":"IF(OR('Drop Downs'!$B$4=M274,'Drop Downs'!$B$4=\"ALL\"),Z274,\"\")","v":269},269,269]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_10","Post-investment phase","Monitoring","INF 10, Principle 1, pg 36","For the majority of the core KPIs that you tracked, how did you set targets across your infrastructure investments?\n(A) We set targets to achieve incremental improvements based on past performance\n(B) We set targets using industry benchmarks or standards\n(C) We set targets against global benchmarks or thresholds (e.g. on climate change and/or the SDGs)\n(D) We did not set targets for the core ESG KPIs that we track\n(E) We did not set targets as we don't track core ESG KPIs","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B275)","v":270},{"$f":"IF(OR('Drop Downs'!$B$3=C275,'Drop Downs'!$B$3=\"ALL\"),Z275,\"\")","v":270},{"$f":"IF(OR('Drop Downs'!$B$4=M275,'Drop Downs'!$B$4=\"ALL\"),Z275,\"\")","v":270},270,270]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_11","Post-investment phase","Monitoring","INF 11, Principle 1, 2, pg 38","What processes do you have in place to support meeting your ESG targets for your infrastructure investments?\nSelect from:\n(1) for all of our infrastructure investments\n(2) for the majority of our infrastructure investments\n(3) for a minority of our infrastructure investments\n(4) for none of our infrastructure investments\nFor each of:\n(A) We use operational-level benchmarks to assess and analyse the performance of assets against sector performance\n(B) We implement international best practice standards such as the IFC Performance Standards to guide ongoing assessment and analysis\n(C) We implement certified environmental and social management systems across our portfolio\n(D) We make sufficient budget available to ensure that the systems and procedures needed to achieve the target are put in place\n(E) We hire external verification services to audit performance, systems and procedures\n(F) We collaborate and engage with our external operators to develop action plans to achieve targets\n(G) We develop minimum health and safety standards \n(H) We conduct ongoing engagement with all key stakeholders (e.g. local communities, NGOs, governments and end-users)\n(I) Other, please specify: ____ [Free text: small]","N/A","Option (F) in [INF 11] will be applicable for reporting if \"(B) by third party infrastructure operators that we appoint\" is >0% in [OO 32].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B276)","v":271},{"$f":"IF(OR('Drop Downs'!$B$3=C276,'Drop Downs'!$B$3=\"ALL\"),Z276,\"\")","v":271},{"$f":"IF(OR('Drop Downs'!$B$4=M276,'Drop Downs'!$B$4=\"ALL\"),Z276,\"\")","v":271},271,271]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_INF_11.1","Post-investment phase","Monitoring","INF 11.1, Principle 1, 2, pg 41","Describe up to two processes that you put in place during the reporting year to support meeting your ESG targets.\nProcesses to support meeting ESG targets\n(A) Process 1 _____ [Free text: large]\n(B) Process 2 _____ [Free text: large]","N/A","[INF 11.1] will be applicable for reporting if options (1), (2) and/or (3) are selected for any of options (A–I) in [INF 11].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B277)","v":272},{"$f":"IF(OR('Drop Downs'!$B$3=C277,'Drop Downs'!$B$3=\"ALL\"),Z277,\"\")","v":272},{"$f":"IF(OR('Drop Downs'!$B$4=M277,'Drop Downs'!$B$4=\"ALL\"),Z277,\"\")","v":272},272,272]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_12","Post-investment phase","Monitoring","INF 12, Principle 1, 2, pg 42","Post-investment, how do you manage material ESG-related risks and opportunities to create value during the holding period of your investments?\nSelect from:\n(1) for all of our infrastructure investments\n(2) for the majority of our infrastructure investments\n(3) for a minority of our infrastructure investments\n(4) for none of our infrastructure investments\nFor each of:\n(A) We develop company-specific ESG action plans based on pre-investment research, due diligence and materiality findings\n(B) We adjust our ESG action plans regularly based on performance monitoring findings\n(C) We hire external advisors to provide support with specific ESG value creation opportunities\n(D) Other, please specify: ____ [Free text: small]","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B278)","v":273},{"$f":"IF(OR('Drop Downs'!$B$3=C278,'Drop Downs'!$B$3=\"ALL\"),Z278,\"\")","v":273},{"$f":"IF(OR('Drop Downs'!$B$4=M278,'Drop Downs'!$B$4=\"ALL\"),Z278,\"\")","v":273},273,273]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_INF_13","Post-investment phase","Monitoring","INF 13, Principle 2, pg 44","Describe how your long-term ESG action plans are currently defined, implemented and monitored.","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B279)","v":274},{"$f":"IF(OR('Drop Downs'!$B$3=C279,'Drop Downs'!$B$3=\"ALL\"),Z279,\"\")","v":274},{"$f":"IF(OR('Drop Downs'!$B$4=M279,'Drop Downs'!$B$4=\"ALL\"),Z279,\"\")","v":274},274,274]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_14","Post-investment phase","Monitoring","INF 14, Principle 1,2, pg 45","How do you ensure that adequate ESG-related competence exists at the asset level?\nSelect from:\n(1) for all of our infrastructure investments\n(2) for the majority of our infrastructure investments\n(3) for a minority of our infrastructure investments\n(4) for none of our infrastructure investments\nFor each of:\n(A) We assign the board responsibility for ESG matters\n(B) We mandate that material ESG matters are discussed by the board at least once a year\n(C) We provide training on ESG aspects and management best practices relevant to the asset to C-suite executives only\n(D) We provide training on ESG aspects and management best practices relevant to the asset to employees (excl. C-suite executives)\n(E) We support the asset in developing and implementing its ESG strategy\n(F) We support the asset by finding external ESG expertise (e.g. consultants or auditors)\n(G) We share best practices across assets (e.g. educational sessions, implementation of environmental and social management systems)\n(H) We include incentives to improve ESG performance in management remuneration schemes\n(I) Other, please specify: ____ [Free text: small]","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B280)","v":275},{"$f":"IF(OR('Drop Downs'!$B$3=C280,'Drop Downs'!$B$3=\"ALL\"),Z280,\"\")","v":275},{"$f":"IF(OR('Drop Downs'!$B$4=M280,'Drop Downs'!$B$4=\"ALL\"),Z280,\"\")","v":275},275,275]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_INF_14.1","Post-investment phase","Monitoring","INF 14.1, Principle 1,2, pg 48","Describe up to two initiatives taken as part of your ESG competence-building efforts during the reporting year.\nESG competence-building initiatives\n(A) Initiative 1 ____ [Free text: large]\n(B) Initiative 2 ____ [Free text: large]","N/A","[INF 14.1] will be applicable for reporting if options (1), (2) and/or (3) are selected for any of options (A–I) in [INF 14].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B281)","v":276},{"$f":"IF(OR('Drop Downs'!$B$3=C281,'Drop Downs'!$B$3=\"ALL\"),Z281,\"\")","v":276},{"$f":"IF(OR('Drop Downs'!$B$4=M281,'Drop Downs'!$B$4=\"ALL\"),Z281,\"\")","v":276},276,276]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_15","Post-investment phase","Exit","INF 15, Principle 4,6, pg 49","During the reporting year, what responsible investment information has your organisation shared with potential buyers of infrastructure investments?\nSelect from:\n(1) for all of our infrastructure investments\n(2) for the majority of our infrastructure investments\n(3) for a minority of our infrastructure investments\n(4) for none of our infrastructure investments\nFor each of:\n(A) We shared our firm's high-level commitment to responsible investment (e.g. that we are a PRI signatory)\n(B) We shared a description of what industry and asset class standards our firm aligns with (e.g. TCFD or GRESB)\n(C) We shared our firm's responsible investment policy (at minimum, a summary of key aspects and firm-specific approach)\n(D) We shared our firm's ESG risk assessment methodology (topics covered, in-house and/or with external support)\n(E) We shared the outcome of our latest ESG risk assessment on the asset or portfolio company\n(F) We shared key ESG performance data on the asset or portfolio company being sold\n(G) Other, please specify: ____ [Free text: small]","see disclosure requirements","N/A",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B282)","v":277},{"$f":"IF(OR('Drop Downs'!$B$3=C282,'Drop Downs'!$B$3=\"ALL\"),Z282,\"\")","v":277},{"$f":"IF(OR('Drop Downs'!$B$4=M282,'Drop Downs'!$B$4=\"ALL\"),Z282,\"\")","v":277},277,277]
[null,"Principles for Responsible Investment","Infrastructure","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_INF_16","Reporting/Disclosure","ESG portfolio information","INF 16, Principle 6, pg 52","During the reporting year, how did you report on core ESG data and targets to your investors or beneficiaries?\n(A) We reported in aggregate through a publicly disclosed sustainability report\n(B) We reported in aggregate through formal reporting to investors or beneficiaries\n(C) We reported on the asset level through formal reporting to investors or beneficiaries\n(D) We reported through a limited partners advisory committee\n(E) We reported back at digital or physical events or meetings with investors or beneficiaries\n(F) We did adhoc or informal reporting on serious ESG incidents\n(G) Other, please specify: ____ [Free text: small]\n(H) We did not report on core ESG data and targets to our investors or beneficiaries during the reporting year","N/A","Reference to other standards:\t\nOECD Responsible Business Conduct for Institutional Investors recommendations\nICGN Global Stewardship Principles",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B283)","v":278},{"$f":"IF(OR('Drop Downs'!$B$3=C283,'Drop Downs'!$B$3=\"ALL\"),Z283,\"\")","v":278},{"$f":"IF(OR('Drop Downs'!$B$4=M283,'Drop Downs'!$B$4=\"ALL\"),Z283,\"\")","v":278},278,278]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_1","Policy","Investment guidelines","RE 1, Principle 1 to 6, pg 10","What real estate–specific ESG guidelines are currently covered in your organisation's responsible investment policies?\n(A) Guidelines on our ESG approach to real estate depending on use (e.g. retail, education etc.)\n(B) Guidelines on our ESG approach to new construction\n(C) Guidelines on our ESG approach to major renovations\n(D) Guidelines on our ESG approach to standing real estate investments\n(E) Guidelines on our engagement approach related to property managers \n(F) Guidelines on our engagement approach related to tenants\n(G) Guidelines on our engagement approach related to construction contractors\n(H) Guidelines on excluding certain tenants based on responsible investment considerations\n(I) Our policies do not cover real estate-specific ESG guidelines","N/A","Option (B) in [RE 1] will be applicable for reporting if \"(B) New construction\" is >0% in [OO 24].\nOption (C) in [RE 1] will be applicable for reporting if \"(C) Major renovation\" is >0% in [OO 24].\nOption (D) in [RE 1] will be applicable for reporting if \"(A) Standing investments \" is >0% in [OO 24].\nOption (E) in [RE 1] will be applicable for reporting if \"(B) By external property managers that our organisation appoints\" is >0% in [OO 26].\nOption (F) in [RE 1] will be applicable for reporting if \"(D) By tenant(s) with operational control\" is >0% in [OO 26].\nOption (G) in [RE 1] will be applicable for reporting if \"(B) New construction\" is >0% in [OO 24].\nOption (H) in [RE 1] will be applicable for reporting if \"(D) By tenant(s) with operational control\" is >0% in [OO 26",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B284)","v":279},{"$f":"IF(OR('Drop Downs'!$B$3=C284,'Drop Downs'!$B$3=\"ALL\"),Z284,\"\")","v":279},{"$f":"IF(OR('Drop Downs'!$B$4=M284,'Drop Downs'!$B$4=\"ALL\"),Z284,\"\")","v":279},279,279]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_2","Fundraising","Commitments to Investors","RE 2, Principle 1, 4, pg 12","For all of your funds that you closed during the reporting year, what type of formal responsible investment commitments did you make in Limited Partnership Agreements (LPAs) or side letters? \n(If you did not close any funds during this reporting year, refer to the last reporting year in which you did close funds.)\n(A) We incorporated responsible investment commitments in LPAs as a standard, default procedure\n(B) We added responsible investment commitments in LPAs upon client request\n(C) We added responsible investment commitments in side letters upon client request\n(D) We did not make any formal responsible investment commitments for the relevant reporting year\n(E) Not applicable as we have never raised funds\n(F) Not applicable as we have not raised funds in the last 5 years","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B285)","v":280},{"$f":"IF(OR('Drop Downs'!$B$3=C285,'Drop Downs'!$B$3=\"ALL\"),Z285,\"\")","v":280},{"$f":"IF(OR('Drop Downs'!$B$4=M285,'Drop Downs'!$B$4=\"ALL\"),Z285,\"\")","v":280},280,280]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_3 ","Pre-investment phase","Materiality analysis","RE 3, Principle 1, pg 14","During the reporting year, how did you conduct ESG materiality analysis for your potential real estate investments?\nSelect from:\n(1) for all of our potential real estate investments\n(2) for the majority of our potential real estate investments\n(3) for a minority of our potential real estate investments\n(4) for none of our potential real estate investments\nFor each of:\n(A) We assessed materiality at the asset level, as each case is unique\n(B) We performed a mix of property type and asset-level materiality analysis\n(C) We assessed materiality according to property type only","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B286)","v":281},{"$f":"IF(OR('Drop Downs'!$B$3=C286,'Drop Downs'!$B$3=\"ALL\"),Z286,\"\")","v":281},{"$f":"IF(OR('Drop Downs'!$B$4=M286,'Drop Downs'!$B$4=\"ALL\"),Z286,\"\")","v":281},281,281]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_3.1","Pre-investment phase","Materiality analysis","RE 3.1, Principle 1, pg 16","During the reporting year, what tools, standards and data did you use in your ESG materiality analysis of potential real estate investments?\n(A) We used GRI Standards to inform our real estate materiality analysis\n(B) We used SASB to inform our real estate materiality analysis\n(C) We used climate risk disclosures such as the TCFD recommendations (or other climate risk analysis tools) to inform our real estate materiality analysis \n(D) We used geopolitical and macro-economic considerations in our real estate materiality analysis\n(E) Other, please specify: ____ [Free text: small]","N/A","[RE 3.1] will be applicable for reporting if options (1), (2) and/or (3) are selected for any of options (A–C) in [RE 3].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B287)","v":282},{"$f":"IF(OR('Drop Downs'!$B$3=C287,'Drop Downs'!$B$3=\"ALL\"),Z287,\"\")","v":282},{"$f":"IF(OR('Drop Downs'!$B$4=M287,'Drop Downs'!$B$4=\"ALL\"),Z287,\"\")","v":282},282,282]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_4","Pre-investment phase","Due diligence","RE 4, Principle 1, pg 18","During the reporting year, how did ESG factors affect the selection of your real estate investments?\nSelect from:\n(1) for all of our potential real estate investments\n(2) for the majority of our potential real estate investments\n(3) for a minority of our potential real estate investments\n(4) for none of our potential real estate investments\nFor each of:\n(A) ESG factors helped identify risks\n(B) ESG factors were discussed by the investment committee (or equivalent)\nI ESG factors helped identify remedial actions for our 100-day plans (or equivalent)\n(D) ESG factors helped identify opportunities for value creation\nI ESG factors led to the abandonment of potential investments\n(F) ESG factors impacted investments in terms of price offered and/or paid by having an effect on revenue assumptions\n(G) ESG factors impacted investments in terms of price offered and/or paid by having an effect on CAPEX assumptions\n(H) ESG factors impacted investments in terms of price offered and/or paid by having an effect on OPEX assumptions\n(I) ESG factors impacted investments in terms of price offered and/or paid by having an effect on the cost of capital or discount rate assumptions\n(J) Other, please specify: ____ [Free text: small]","see disclosure requirements","N/A",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B288)","v":283},{"$f":"IF(OR('Drop Downs'!$B$3=C288,'Drop Downs'!$B$3=\"ALL\"),Z288,\"\")","v":283},{"$f":"IF(OR('Drop Downs'!$B$4=M288,'Drop Downs'!$B$4=\"ALL\"),Z288,\"\")","v":283},283,283]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_5","Pre-investment phase","Due diligence","RE 5, Principle 1, pg 21","Once material ESG factors have been identified, what processes do you use to conduct due diligence on these factors for potential investments?\nSelect from:\n(1) for all of our potential real estate investments\n(2) for the majority of our potential real estate investments\n(3) for a minority of our potential real estate investments\n(4) for none of our potential real estate investments\nFor each of:\n(A) We do a high-level/desktop review against an ESG checklist for initial red flags\n(B) We send detailed ESG questionnaires to target companies\n(C) We hire third-party consultants to do technical due diligence on specific issues\n(D) We conduct site visits and in-depth interviews with management and personnel\n(E) We incorporate actions based on the risks and opportunities identified in the due diligence process into our post-investment plans\n(F) We incorporate ESG due diligence findings in all of our relevant investment process documentation in the same manner as for other key due diligence (e.g.  commercial, accounting and legal)\n(G) Our investment committee (or an equivalent decision-making body) is ultimately responsible for ensuring all ESG due diligence is completed in the same manner as for other key due diligence (e.g. commercial, accounting and legal)\n(H) Other, please specify: ____ [Free text: small]","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B289)","v":284},{"$f":"IF(OR('Drop Downs'!$B$3=C289,'Drop Downs'!$B$3=\"ALL\"),Z289,\"\")","v":284},{"$f":"IF(OR('Drop Downs'!$B$4=M289,'Drop Downs'!$B$4=\"ALL\"),Z289,\"\")","v":284},284,284]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_6","Selection, appointment and monitoring of third-party property managers","Selection process","RE 6, Principle 1, 4, pg 24","During the reporting year, how did you include ESG factors in all of your selections of external property managers?\n(If you did not select external property managers during the reporting year, report on the most recent year in which you selected external property managers.)\n(A) We requested information from potential managers on their overall approach to ESG\n(B) We requested track records and examples from potential managers on how they manage ESG factors\n(C) We requested information from potential managers on their engagement process(es) with stakeholders\n(D) We requested documentation from potential managers on their responsible procurement practices (including responsibilities, approach and incentives)\n(E) We requested the assessment of current and planned availability and aggregation of metering data from potential managers\n(F) Other, please specify: ____ [Free text: small]\n(G) We did not include ESG factors in our selection of external property managers","N/A","Reference to other standards: GRESB 2020 Real Estate Assessment: SE6 (Stakeholder Engagement section)\n\n[RE 6] will be applicable for reporting if \"(B) By external property managers that our organisation appoints\" is >0% in [OO 26].\n",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B290)","v":285},{"$f":"IF(OR('Drop Downs'!$B$3=C290,'Drop Downs'!$B$3=\"ALL\"),Z290,\"\")","v":285},{"$f":"IF(OR('Drop Downs'!$B$4=M290,'Drop Downs'!$B$4=\"ALL\"),Z290,\"\")","v":285},285,285]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_7","Selection, appointment and monitoring of third-party property managers","Appointment process","RE 7, Principle 1, 4, pg 26","How did you include ESG factors in the appointment of your current external property managers?\nSelect from:\n(1) for all of our external property managers\n(2) for the majority of our external property managers \n(3) for a minority of our external property managers\n(4) for none of our external property managers\nFor each of:\n(A) We set dedicated ESG procedures in all relevant property management phases\n(B) We set clear ESG reporting requirements\n(C) We set clear ESG performance targets\n(D) We set incentives related to ESG targets\n(E) We included responsible investment clauses in property management contracts\n(F) Other, please specify: ____ [Free text: small]","N/A","Reference to other standards:\tGRESB 2020 Real Estate Assessment: SE6 (Stakeholder Engagement section)\n[RE 7] will be applicable for reporting if \"(B) By external property managers that our organisation appoints\" is >0% in [OO 26].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B291)","v":286},{"$f":"IF(OR('Drop Downs'!$B$3=C291,'Drop Downs'!$B$3=\"ALL\"),Z291,\"\")","v":286},{"$f":"IF(OR('Drop Downs'!$B$4=M291,'Drop Downs'!$B$4=\"ALL\"),Z291,\"\")","v":286},286,286]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_8","Selection, appointment and monitoring of third-party property managers","Monitoring process","RE 8, Principle 1, 4, pg 29","How do you include ESG factors in the monitoring of external property managers?\nSelect from:\n(1) for all of our external property managers\n(2) for the majority of our external property managers\n(3) for a minority of our external property managers\n(4) for none of our external property managers\nFor each of:\n(A) We monitor performance against quantitative and/or qualitative environmental targets\n(B) We monitor performance against quantitative and/or qualitative social targets\n(C) We monitor performance against quantitative and/or qualitative governance targets\n(D) We monitor progress reports on engagement with tenants\n(E) We require formal reporting on an annual basis as a minimum\n(F) We have regular discussions about ESG factors with all relevant stakeholders\n(G) We conduct a performance review of key staff based on ESG alignment linked to KPIs and a financial incentive structure\n(H) We have internal/external parties conduct site visits at least once a year\n(I) Other, please specify: ____ [Free text: small]","N/A","Reference to other standards: GRESB 2020 Real Estate Assessment: SE7.1 (Stakeholder Engagement section)\nRE 8] will be applicable for reporting if \"(B) By external property managers that our organisation appoints\" is >0% in [OO 26].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B292)","v":287},{"$f":"IF(OR('Drop Downs'!$B$3=C292,'Drop Downs'!$B$3=\"ALL\"),Z292,\"\")","v":287},{"$f":"IF(OR('Drop Downs'!$B$4=M292,'Drop Downs'!$B$4=\"ALL\"),Z292,\"\")","v":287},287,287]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_9","Construction and development","Construction requirements","RE 9, Principle 1, pg 32","What sustainability requirements do you currently have in place for all development projects and major renovations?\n(A) We require the management of waste by diverting construction and demolition materials from disposal\n(B) We require the management of waste by diverting reusable vegetation, rocks and soil from disposal\n(C) We require the minimisation of light pollution to the surrounding community\n(D) We require the minimisation of noise pollution to the surrounding community\n(E) We require the performance of an environmental site assessment\n(F) We require the protection of the air quality during construction\n(G) We require the protection and restoration of the habitat and soils disturbed during construction and/or during previous development\n(H) We require the protection of surface and ground water and aquatic ecosystems by controlling and retaining construction pollutants\n(I) We require the constant monitoring of health and safety at the construction site\n(J) Other, please specify: ____ [Free text: small]\n(K) We do not have sustainability requirements in place for development projects and major renovations","N/A","Reference to other standards: GRESB 2020 Real Estate Assessment: DRE3 (Sustainable site design/development requirements), DSE2.1 (Development: Stakeholder \n[RE 9] will be applicable for reporting if \"(B) New construction\" and/or \"(C) Major renovation\" is >0% in [OO 24].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B293)","v":288},{"$f":"IF(OR('Drop Downs'!$B$3=C293,'Drop Downs'!$B$3=\"ALL\"),Z293,\"\")","v":288},{"$f":"IF(OR('Drop Downs'!$B$4=M293,'Drop Downs'!$B$4=\"ALL\"),Z293,\"\")","v":288},288,288]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_10","Construction and development","Minimum building requirements","RE 10, Principle 1, pg 34","What minimum building requirements do you have in place for development projects and major renovations?\nPlease select from: \n(1) for all development projects and major renovations\n(2) for the majority of our development projects and major renovations\n(3) for a minority of our development projects and major renovations\n(4) for none of our development projects and major renovations\nFor each of:\n(A) We require the implementation of the latest available metering and IoT technology \n(B) We require that the building be able to obtain a recognised green building certification for new buildings\n(C) We require the use of certified (or labelled) sustainable building materials\n(D) We require the installation of renewable energy technologies where feasible\n(E) We require that development projects and major renovations become net-zero carbon emitters within five years of completion of the construction\n(F) We require water conservation measures\n(G) We require common occupant health and well-being measures\n(H) Other, please specify: ____ [Free text: small]","N/A","Reference to other standards:\nGRESB 2020 Real Estate Assessment:\nDMA 1 – Development: Materials (Materials selection requirements)\nDMA 2.1 – Development: Materials (Life cycle assessments)\nDEN 2.1 – Development: Energy (On-site renewable energy)\nDEN 2.2 – Development: Energy (Net-zero carbon design and standards)\nDWT 1 – Development: Water (Water conservation strategy)\nDSE 1 – Development: Stakeholder Engagement (Health and well-being)\n[RE 10] will be applicable for reporting if \"(B) New construction\" and/or \"(C) Major renovation\" is >0% in [OO 24].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B294)","v":289},{"$f":"IF(OR('Drop Downs'!$B$3=C294,'Drop Downs'!$B$3=\"ALL\"),Z294,\"\")","v":289},{"$f":"IF(OR('Drop Downs'!$B$4=M294,'Drop Downs'!$B$4=\"ALL\"),Z294,\"\")","v":289},289,289]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_11","Post-investment phase","Monitoring","RE 11, Principle 1, pg 37","During the reporting year, what ESG building performance data did you collect for your real estate assets?\nSelect from: \n(1) for all of our real estate assets\n(2) for the majority of our real estate assets\n(3) for the minority of our real estate assets\n(4) for none of our real estate assets\nFor each of:\nThrough metering\n(A) Electricity consumption \n(B) Water consumption\n(C) Waste production\nThrough another method\n(A) Electricity consumption \n(B) Water consumption\n(C) Waste production","see disclosure requirements","Reference to other standards\tGRESB 2020 Real Estate Assessment:\nEN1 – Performance: Energy (Energy consumption)\nWT1 – Performance: Water (Water use)\nWS1 – Performance: Waste (Waste management)",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B295)","v":290},{"$f":"IF(OR('Drop Downs'!$B$3=C295,'Drop Downs'!$B$3=\"ALL\"),Z295,\"\")","v":290},{"$f":"IF(OR('Drop Downs'!$B$4=M295,'Drop Downs'!$B$4=\"ALL\"),Z295,\"\")","v":290},290,290]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_12","Post-investment phase","Monitoring","RE 12, Principle 1, pg 40","For the majority of the core KPIs that you tracked, how did you set targets across your real estate investments?\n(A) We set targets to achieve incremental improvements based on past performance\n(B) We set targets using industry benchmarks/standards\n(C) We set targets against global benchmarks or thresholds (e.g. on climate change and/or the SDGs)\n(D) We did not set targets for the core ESG KPIs that we tracked\n(E) We did not set targets as we don't track core ESG KPIs","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B296)","v":291},{"$f":"IF(OR('Drop Downs'!$B$3=C296,'Drop Downs'!$B$3=\"ALL\"),Z296,\"\")","v":291},{"$f":"IF(OR('Drop Downs'!$B$4=M296,'Drop Downs'!$B$4=\"ALL\"),Z296,\"\")","v":291},291,291]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_13","Post-investment phase","Monitoring","RE 13, Principle 1, 2, pg 42","What processes do you have in place to support meeting your ESG targets for your real estate investments?\nSelect from:\n(1) for all of our real estate investments\n(2) for the majority of our real estate investments\n(3) for a minority of our real estate investments\n(4) for none of our real estate investments\nFor each of:\n(A) We use operational-level benchmarks to assess and analyse the performance of assets against sector performance\n(B) We implement certified environmental and social management systems across our portfolio\n(C) We make sufficient budget available to ensure that the systems and procedures needed to achieve the target are put in place\n(D) We hire external verification services to audit performance, systems and procedures\n(E) We collaborate and engage with our external property managers to develop action plans to achieve targets\n(F) We develop minimum health and safety standards \n(G) Other, please specify: ____ [Free text: small]","N/A","Option (E) in [RE 13] will be applicable for reporting if \"(B) By external property managers that our organisation appoints\" is >0% in [OO 26].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B297)","v":292},{"$f":"IF(OR('Drop Downs'!$B$3=C297,'Drop Downs'!$B$3=\"ALL\"),Z297,\"\")","v":292},{"$f":"IF(OR('Drop Downs'!$B$4=M297,'Drop Downs'!$B$4=\"ALL\"),Z297,\"\")","v":292},292,292]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_RE_14","Post-investment phase","Monitoring","RE 13.1, Principle 1, 2, pg 44","Describe up to two processes that you put in place during the reporting year to support meeting your ESG targets.\nProcesses to support meeting ESG targets\n(A) Process 1 ________ [Free text: large]\n(B) Process 2 ________ [Free text: large]","N/A","[RE 13.1] will be applicable for reporting if options (1), (2) and/or (3) are selected for any of options (A–G) in [RE 13].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B298)","v":293},{"$f":"IF(OR('Drop Downs'!$B$3=C298,'Drop Downs'!$B$3=\"ALL\"),Z298,\"\")","v":293},{"$f":"IF(OR('Drop Downs'!$B$4=M298,'Drop Downs'!$B$4=\"ALL\"),Z298,\"\")","v":293},293,293]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_15","Post-investment phase","Monitoring","RE 14, Principle 1, 2, pg 45","Post-investment, how do you manage material ESG-related risks and opportunities to create value during the holding period of your investments?\nSelect from:\n(1) for all of our real estate investments\n(2) for the majority of our real estate investments\n(3) for a minority of our real estate investments\n(4) for none of our real estate investments\nFor each of:\n(A) We develop property-specific ESG action plans based on pre-investment research, due diligence and materiality findings\n(B) We adjust our ESG action plans regularly based on performance monitoring findings\n(C) We hire external advisors to provide support with specific ESG value creation opportunities\n(D) Other, please specify: ____ [Free text: small]","N/A","Reference to other standards\tGRESB 2020 Real Estate Assessment: RM3.1 and 3.2",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B299)","v":294},{"$f":"IF(OR('Drop Downs'!$B$3=C299,'Drop Downs'!$B$3=\"ALL\"),Z299,\"\")","v":294},{"$f":"IF(OR('Drop Downs'!$B$4=M299,'Drop Downs'!$B$4=\"ALL\"),Z299,\"\")","v":294},294,294]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_16","Post-investment phase","Monitoring","RE 15, Principle 1, 2, pg 47","Describe how your long-term ESG action plans are currently defined, implemented and monitored.","N/A","Reference to other standards\tGRESB 2020 Real Estate Assessment: RM3.1 and 3.2",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B300)","v":295},{"$f":"IF(OR('Drop Downs'!$B$3=C300,'Drop Downs'!$B$3=\"ALL\"),Z300,\"\")","v":295},{"$f":"IF(OR('Drop Downs'!$B$4=M300,'Drop Downs'!$B$4=\"ALL\"),Z300,\"\")","v":295},295,295]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_17","Post-investment phase","Monitoring","RE 16, Principle 1, pg 48","What proportion of your real estate assets have obtained an ESG/RI certification or label?\n(A) All of our real estate assets have obtained an ESG/RI certification or label\n(B) The majority of our real estate assets have obtained an ESG/RI certification or label\n(C) A minority of our real estate assets have obtained an ESG/RI certification or label\n(D) None of our real estate assets have obtained an ESG/RI certification or label","see disclosure requirements","Reference to other standards: GRESB 2020 Real Estate Assessment: BC1.1, 1.2 and 2 – Performance: Building Certifications (Building Certifications)",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B301)","v":296},{"$f":"IF(OR('Drop Downs'!$B$3=C301,'Drop Downs'!$B$3=\"ALL\"),Z301,\"\")","v":296},{"$f":"IF(OR('Drop Downs'!$B$4=M301,'Drop Downs'!$B$4=\"ALL\"),Z301,\"\")","v":296},296,296]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_17","Post-investment phase","Stewardship","RE 17, Principle 1, 2, pg 50","How does your property manager engage with tenants? \n(If you are a property manager, please report on your direct tenant engagement.)\nSelect from: \n(1) for all of our buildings or properties\n(2) for the majority of our buildings or properties\n(3) for a minority of our buildings or properties\n(4) for none of our buildings or properties For each of:\nTenants with operational control\n(A) We engage with real estate tenants through organising tenant events focused on increasing sustainability awareness, ESG training and guidance\n(B) We engage with real estate tenants on energy and water consumption and/or waste production\n(C) We engage with real estate tenants by offering green leases\n(D) We engage with real estate tenants through identifying collaboration opportunities that support net-zero targets\n(E) We engage with real estate tenants by offering shared financial benefits from equipment upgrades\n(F) Other, please specify: ____ [Free text: small]\nTenants without operational control\n(A) We engage with real estate tenants through organising tenant events focused on increasing sustainability awareness, ESG training and guidance\n(B) We engage with real estate tenants on energy and water consumption and/or waste production\n(C) We engage with real estate tenants by offering green leases\n(D) We engage with real estate tenants through identifying collaboration opportunities that support net-zero targets\n(E) We engage with real estate tenants by offering shared financial benefits from equipment upgrades\n(F) Other, please specify: ____ [Free text: small]","N/A","Reference to other standards\tGRESB 2020 Real Estate Assessment: TC1 and TC4 – Performance: Tenants & Community (Tenants/Occupiers)\n\nSection [Tenants with operational control] in [RE 17] will be applicable for reporting if (D) is >0% in [OO 26].\nSection [Tenants without operational control] in [RE 17] will be applicable for reporting if (A), (B), (C) is >0% in [OO 26].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B302)","v":297},{"$f":"IF(OR('Drop Downs'!$B$3=C302,'Drop Downs'!$B$3=\"ALL\"),Z302,\"\")","v":297},{"$f":"IF(OR('Drop Downs'!$B$4=M302,'Drop Downs'!$B$4=\"ALL\"),Z302,\"\")","v":297},297,297]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_18","Post-investment phase","Exit","RE 18, Principle 4,6, pg 53","During the reporting year, what responsible investment information has your organisation shared with potential buyers of real estate investments?\nSelect from:\n(1) for all of our real estate investments\n(2) for the majority of our real estate investments\n(3) for a minority of our real estate investments\n(4) for none of our real estate investments\nFor each of:\n(A) We shared our firm's high-level commitment to responsible investment (e.g. that we are a PRI signatory)\n(B) We shared a description of what industry and asset class standards our firm aligns with (e.g. TCFD, GRESB)\n(C) We shared our firm's responsible investment policy (at minimum, a summary of key aspects and firm-specific approach)\n(D) We shared our firm's ESG risk assessment methodology (topics covered, in-house and/or with external support)\n(E) We shared the outcome of our latest ESG risk assessment on the property(s)\n(F) We shared key ESG performance data on the property(s) being sold\n(G) Other, please specify: ____ [Free text: small]","see disclosure requirements","N/A",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B303)","v":298},{"$f":"IF(OR('Drop Downs'!$B$3=C303,'Drop Downs'!$B$3=\"ALL\"),Z303,\"\")","v":298},{"$f":"IF(OR('Drop Downs'!$B$4=M303,'Drop Downs'!$B$4=\"ALL\"),Z303,\"\")","v":298},298,298]
[null,"Principles for Responsible Investment","Real_estate","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_RE_19","Reporting/Disclosure","ESG portfolio information","RE 19, Principle 6, pg 56","During the reporting year, how did you report on core ESG data and targets to your investors or beneficiaries?\n(A) We reported in aggregate through a publicly disclosed sustainability report\n(B) We reported in aggregate through formal reporting to investors or beneficiaries\n(C) We reported at the property level through formal reporting to investors or beneficiaries\n(D) We reported through a limited partners advisory committee\n(E) We reported back at digital or physical events or meetings with investors or beneficiaries\n(F) We did ad hoc or informal reporting on serious ESG incidents\n(G) Other, please specify: ____ [Free text: small]\n(H) We did not report on core ESG data and targets to our investors or beneficiaries during the reporting year","N/A","Reference to other standards:\t\nOECD Responsible Business Conduct for Institutional Investors recommendations\nICGN Global Stewardship Principles",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B304)","v":299},{"$f":"IF(OR('Drop Downs'!$B$3=C304,'Drop Downs'!$B$3=\"ALL\"),Z304,\"\")","v":299},{"$f":"IF(OR('Drop Downs'!$B$4=M304,'Drop Downs'!$B$4=\"ALL\"),Z304,\"\")","v":299},299,299]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_1","Policy","Investment guidelines","HF 1, Principle 1,4,6, pg 10","What activities and/or relationships are covered by your organisation's responsible investment policy(ies) and practices for your hedge fund assets?\n(A) Our ESG requirements of prime brokers\n(B) Our ESG requirements with administrators and custodians\n(C) Our ESG requirements regarding (proxy) voting service providers (or other third-party providers)\n(D) How breaches in our responsible investment policy are communicated with external parties and clients\n(E) How ESG is incorporated into our long and/or short exposures \n(F) How ESG is incorporated into our derivatives exposure\n(G) Whether sectors, issuers, equities and/or asset types are avoided due to ESG factors \n(H) How we engage with underlying investees, issuers or real assets \n(I) Our policies do not cover activities and/or relationships for our hedge fund assets","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B305)","v":300},{"$f":"IF(OR('Drop Downs'!$B$3=C305,'Drop Downs'!$B$3=\"ALL\"),Z305,\"\")","v":300},{"$f":"IF(OR('Drop Downs'!$B$4=M305,'Drop Downs'!$B$4=\"ALL\"),Z305,\"\")","v":300},300,300]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_2","Pre-investment phase","Materiality analysis","HF 2, Principle 1, pg 12","Does your organisation have a formal investment process to identify material ESG factors across your hedge fund strategies? For each hedge fund strategy ((1) Multi-strategy, (2) Long/short equity, (3) Long/short credit,  (4) Distressed, special situations and event-driven fundamental, (5) Structured credit, (6) Global macro, (7) Commodity trading advisor and (8) Other), select from:\n(A) Yes, we have a formal process for identifying material ESG factors for all of our assets\n(B) Yes, we have a formal process for identifying material ESG factors for the majority of our assets\n(C) Yes, we have a formal process for identifying material ESG factors for a minority of our assets\n(D) No, we do not have a formal process for identifying material ESG factors","N/A","Internally managed hedge fund strategies selected in [OO 10] will be visible in [HF 2].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B306)","v":301},{"$f":"IF(OR('Drop Downs'!$B$3=C306,'Drop Downs'!$B$3=\"ALL\"),Z306,\"\")","v":301},{"$f":"IF(OR('Drop Downs'!$B$4=M306,'Drop Downs'!$B$4=\"ALL\"),Z306,\"\")","v":301},301,301]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_2.1","Pre-investment phase","Materiality analysis","HF 2.1, Principle 1, pg 15","How does your current investment process incorporate material ESG factors? For each hedge fund strategy ((1) Multi-strategy, (2) Long/short equity, (3) Long/short credit,  (4) Distressed, special situations and event-driven fundamental, (5) Structured credit, (6) Global macro, (7) Commodity trading advisor and (8) Other), select from:\n(A) The investment process incorporates material governance factors\n(B) The investment process incorporates material environmental and social factors \n(C) The investment process incorporates material ESG factors beyond our organisation's typical investment time horizon\n(D) The investment process incorporates the type of ESG factors and how they affect the shape of the risk profile on underlying exposures","N/A","[HF 2.1] will be applicable for reporting if any of the options (A-C) are selected in [HF 2]. \nOnly hedge fund strategies for which options (A-C) are selected in [HF 2] will be visible in [HF 2.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B307)","v":302},{"$f":"IF(OR('Drop Downs'!$B$3=C307,'Drop Downs'!$B$3=\"ALL\"),Z307,\"\")","v":302},{"$f":"IF(OR('Drop Downs'!$B$4=M307,'Drop Downs'!$B$4=\"ALL\"),Z307,\"\")","v":302},302,302]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_3","Pre-investment phase","Long-term ESG trend analysis","HF 3, Principle 1, pg 17","How do you incorporate long-term ESG trends into your investment activities?\n(A) We use long-term ESG trends to identify opportunities that influence our sector exposure\n(B) We use long-term ESG trends to identify risks that influence our sector exposure\n(C) We use long-term ESG trends as part of our research process to identify investment opportunities\n(D) We use long-term ESG trends as part of our risk management process to manage investment positions\n(E) We use long-term ESG trends as part of our portfolio construction\n(F) We use long-term ESG trends to inform the development of our hedging strategies\n(G) We do not continuously monitor long-term ESG trends in our investment process","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B308)","v":303},{"$f":"IF(OR('Drop Downs'!$B$3=C308,'Drop Downs'!$B$3=\"ALL\"),Z308,\"\")","v":303},{"$f":"IF(OR('Drop Downs'!$B$4=M308,'Drop Downs'!$B$4=\"ALL\"),Z308,\"\")","v":303},303,303]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_3.1","Pre-investment phase","Long-term ESG trend analysis","HF 3.1, Principle 1, pg 19","For what proportion of assets do you incorporate long-term ESG trends into your investment process?\n(A) We monitor long-term ESG trends for all of our assets\n(B) We monitor long-term ESG trends for the majority of our assets\n(C) We monitor long-term ESG trends for a minority of our assets","N/A","HF 3.1] will be applicable for reporting if any of the options (A-F) are selected in [HF 3].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B309)","v":304},{"$f":"IF(OR('Drop Downs'!$B$3=C309,'Drop Downs'!$B$3=\"ALL\"),Z309,\"\")","v":304},{"$f":"IF(OR('Drop Downs'!$B$4=M309,'Drop Downs'!$B$4=\"ALL\"),Z309,\"\")","v":304},304,304]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_4","Pre-investment phase","ESG incorporation","HF 4, Principle 1, pg 20","How does your investment research incorporate material ESG risks and opportunities into the selection of equities, credit or other individual assets? For each hedge fund strategy ((1) Multi-strategy, (2) Long/short equity, (3) Long/short credit,  (4) Distressed, special situations and event-driven fundamental, (5) Structured credit, (6) Global macro, (7) Commodity trading advisor and (8) Other), select from:\n(A) We incorporate governance-related risks and opportunities that may affect the products and services delivered by companies or issuers\n(B) We incorporate environmental and social risks and opportunities that may affect the products and services delivered by companies or issuers\n(C) We incorporate environmental and social risks and opportunities that may arise from how companies or issuers undertake their operations\n(D) We incorporate environmental and social risks and opportunities linked to a company's or issuer's supply chain\n(E) We incorporate environmental and social risks and opportunities into our investment research and decision-making for other asset types or financial instruments\n(F) Other, please specify: ____ [Free text: small]\n(G) Our strategy does not invest in individual or single assets ","N/A","Internally managed hedge fund strategies selected in [OO 10] will be visible in [HF 4].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B310)","v":305},{"$f":"IF(OR('Drop Downs'!$B$3=C310,'Drop Downs'!$B$3=\"ALL\"),Z310,\"\")","v":305},{"$f":"IF(OR('Drop Downs'!$B$4=M310,'Drop Downs'!$B$4=\"ALL\"),Z310,\"\")","v":305},305,305]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_4.1","Pre-investment phase","ESG incorporation","HF 4.1, Principle 1, pg 23","In what proportion of cases do you incorporate the following material ESG risks and opportunities into the selection of equities, credit or other individual assets?\nSelect from:\n(1) in all cases\n(2) in the majority of cases\n(3) in a minority of cases\nFor each of:\n(1) Multi-strategy\n(A) We incorporate governance-related risks and opportunities that may affect the products and services delivered by companies or issuers\n(B) We incorporate environmental and social risks and opportunities that may affect the products and services delivered by companies or issuers\n(C) We incorporate environmental and social risks and opportunities that may arise from how companies or issuers undertake their operations\n(D) We incorporate environmental and social risks and opportunities linked to a company's or issuer's supply chain\n(E) We incorporate environmental and social risks and opportunities into our investment research and decision-making for other asset types or financial instruments\n(F) Other [as specified]\n(2) Long/short equity  \n(A-F, as above)\n(3) Long/short credit\n(A-F, as above)\n(4) Distressed, special situations and event-driven fundamental \n(A-F, as above)\n(5) Structured credit\n(A-F, as above)\n(6) Global macro\n(A-F, as above)\n(7) Commodity trading advisor\n(A-F, as above)\n(8) Other\n(A-F, as above)","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B311)","v":306},{"$f":"IF(OR('Drop Downs'!$B$3=C311,'Drop Downs'!$B$3=\"ALL\"),Z311,\"\")","v":306},{"$f":"IF(OR('Drop Downs'!$B$4=M311,'Drop Downs'!$B$4=\"ALL\"),Z311,\"\")","v":306},306,306]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_HF_5","Pre-investment phase","ESG incorporation","HF 5, Principle 1, pg 28","For cases where you invest directly in commodities or in financial instruments related to commodities, provide an example of how you integrate ESG factors into research and investment in this asset type.","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B312)","v":307},{"$f":"IF(OR('Drop Downs'!$B$3=C312,'Drop Downs'!$B$3=\"ALL\"),Z312,\"\")","v":307},{"$f":"IF(OR('Drop Downs'!$B$4=M312,'Drop Downs'!$B$4=\"ALL\"),Z312,\"\")","v":307},307,307]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_6","Pre-investment phase","ESG incorporation in portfolio construction","HF 6, Principle 1, pg 29","How do ESG factors influence your portfolio construction? For each hedge fund strategy ((1) Multi-strategy, (2) Long/short equity, (3) Long/short credit,  (4) Distressed, special situations and event-driven fundamental, (5) Structured credit, (6) Global macro, (7) Commodity trading advisor and (8) Other), select from:\n(A) The selection of individual assets within our portfolio is influenced by ESG factors \n(B) The holding period of individual assets within our portfolio is influenced by ESG factors \n(C) The portfolio weighting of individual assets within our portfolio is influenced by ESG factors \n(D) The selection of a specific benchmark is influenced by ESG factors \n(E) The construction of short positions is influenced by ESG factors\n(F) Other expressions of conviction, please specify: ____ [Free text: medium]\n(G) The portfolio construction or benchmark selection does not explicitly include the incorporation of ESG factors","N/A","Internally managed hedge fund strategies selected in [OO 10] will be visible in [HF 6].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B313)","v":308},{"$f":"IF(OR('Drop Downs'!$B$3=C313,'Drop Downs'!$B$3=\"ALL\"),Z313,\"\")","v":308},{"$f":"IF(OR('Drop Downs'!$B$4=M313,'Drop Downs'!$B$4=\"ALL\"),Z313,\"\")","v":308},308,308]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_6.1","Pre-investment phase","ESG incorporation in portfolio construction","HF 6.1, Principle 1, pg 32","In what proportion of cases did ESG factors influence your portfolio construction?\nSelect from:\n(1) in all cases\n(2) in the majority of cases\n(3) in a minority of cases\nFor each of:\n(1) Multi-strategy\n(A) The selection of individual assets within our portfolio is influenced by ESG factors \n(B) The holding period of individual assets within our portfolio is influenced by ESG factors \n(C) The portfolio weighting of individual assets within our portfolio is influenced by ESG factors \n(D) The selection of a specific benchmark is influenced by ESG factors \n(E) The construction of short positions is influenced by ESG factors\n(F) Other expressions of conviction [as specified]\n(2) Long/short equity  \n(A-F, as above)\n(3) Long/short credit\n(A-F, as above)\n(4) Distressed, special situations and event-driven fundamental \n(A-F, as above)\n(5) Structured credit\n(A-F, as above)\n(6) Global macro\n(A-F, as above)\n(7) Commodity trading advisor\n(A-F, as above)\n(8) Other\n(A-F, as above)","N/A","HF 6.1] will be applicable for reporting if any of the options (A-F) are selected in [HF 6]. \nOnly hedge fund strategies for which options (A-F) are selected in [HF 6] will be visible in [HF 6.1].",null,null,null,null,null,null,null,{"$f":"ROWS($B$6:B314)","v":309},{"$f":"IF(OR('Drop Downs'!$B$3=C314,'Drop Downs'!$B$3=\"ALL\"),Z314,\"\")","v":309},{"$f":"IF(OR('Drop Downs'!$B$4=M314,'Drop Downs'!$B$4=\"ALL\"),Z314,\"\")","v":309},309,309]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_HF_7","Pre-investment phase","ESG incorporation in portfolio construction","HF 7, Principle 1, pg 37","Please explain how your approach to incorporating ESG data into investment decision-making and portfolio construction differs from long-only funds.","N/A","N/A",null,null,null,null,null,null,null,{"$f":"ROWS($B$6:B315)","v":310},{"$f":"IF(OR('Drop Downs'!$B$3=C315,'Drop Downs'!$B$3=\"ALL\"),Z315,\"\")","v":310},{"$f":"IF(OR('Drop Downs'!$B$4=M315,'Drop Downs'!$B$4=\"ALL\"),Z315,\"\")","v":310},310,310]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_8","Pre-investment phase","ESG incorporation in portfolio construction","HF 8, Principle 1, pg 38","How does your assessment of emerging and potential ESG risks influence your investment strategy?  For each hedge fund strategy ((1) Multi-strategy, (2) Long/short equity, (3) Long/short credit,  (4) Distressed, special situations and event-driven fundamental, (5) Structured credit, (6) Global macro, (7) Commodity trading advisor and (8) Other), select from:\n(A) Emerging and potential ESG risks influence our research, valuation and portfolio weightings of fixed income assets \n(B) Emerging and potential ESG risks influence our research, valuation and portfolio weightings of listed equities\n(C) Emerging and potential ESG risks influence our hedging strategies\n(D) Emerging and potential ESG risks influence our research, valuation and portfolio weightings of other asset types or financial instruments\n(E) Other, please specify: ____ [Free text: medium]\n(F) We do not assess emerging and potential ESG risks","N/A","Internally managed hedge fund strategies selected in [OO 10] will be visible in [HF 8].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B316)","v":311},{"$f":"IF(OR('Drop Downs'!$B$3=C316,'Drop Downs'!$B$3=\"ALL\"),Z316,\"\")","v":311},{"$f":"IF(OR('Drop Downs'!$B$4=M316,'Drop Downs'!$B$4=\"ALL\"),Z316,\"\")","v":311},311,311]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_HF_9","Pre-investment phase","ESG incorporation in portfolio construction","HF 9, Principle 1, pg 41","Please provide two examples of how ESG factors have influenced weightings and portfolio construction in each of your main hedge fund strategies.","N/A","Internally managed hedge fund strategies selected in [OO 10] will be visible in [HF 9].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B317)","v":312},{"$f":"IF(OR('Drop Downs'!$B$3=C317,'Drop Downs'!$B$3=\"ALL\"),Z317,\"\")","v":312},{"$f":"IF(OR('Drop Downs'!$B$4=M317,'Drop Downs'!$B$4=\"ALL\"),Z317,\"\")","v":312},312,312]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_10","Pre-investment phase","ESG risk management","HF 10, Principle 1, pg 43","What compliance processes do you have in place to ensure that your assets subject to negative exclusionary screens meet the screening criteria?\n(A) We have an independent committee that oversees the screening implementation process, but only for our ESG/sustainability labelled funds that are subject to negative exclusionary screening\n(B) We have an independent committee that oversees the screening implementation process for all of our assets that are subject to negative exclusionary screening\n(C) We have an independent committee that verifies that we have correctly implemented pre-trade checks in our internal systems to ensure no execution is possible without their pre-clearance\n(D) Other, please specify: ____ [Free text: small]\n(E) We do not have compliance processes in place to ensure that we meet our stated negative exclusionary screens","N/A","Reference to other standards\tOECD Responsible Business Conduct for Institutional Investors\n\n[HF 10] will be applicable for reporting if \"(A) Yes\" is reported in [OO 6 HF].\n",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B318)","v":313},{"$f":"IF(OR('Drop Downs'!$B$3=C318,'Drop Downs'!$B$3=\"ALL\"),Z318,\"\")","v":313},{"$f":"IF(OR('Drop Downs'!$B$4=M318,'Drop Downs'!$B$4=\"ALL\"),Z318,\"\")","v":313},313,313]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_11","Pre-investment phase","ESG risk management","HF 11, Principle 1, pg 45","Do your regular reviews incorporate ESG risks? \nFor each hedge fund strategy ((1) Multi-strategy, (2) Long/short equity, (3) Long/short credit,  (4) Distressed, special situations and event-driven fundamental, (5) Structured credit, (6) Global macro, (7) Commodity trading advisor and (8) Other), select from:\n(A) Our regular reviews include quantitative information on material ESG risks specific to individual securities\n(B) Our regular reviews include aggregated quantitative information on material ESG risks at a fund level\n(C) Our regular reviews only highlight fund holdings where ESG ratings have changed\n(D) We do not conduct regular reviews. Risk reviews of ESG factors are conducted at the discretion of the individual fund manager and vary in frequency\n(E) We do not conduct regular reviews of ESG risks","N/A","Internally managed hedge fund strategies selected in [OO 10] will be visible in [HF 11].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B319)","v":314},{"$f":"IF(OR('Drop Downs'!$B$3=C319,'Drop Downs'!$B$3=\"ALL\"),Z319,\"\")","v":314},{"$f":"IF(OR('Drop Downs'!$B$4=M319,'Drop Downs'!$B$4=\"ALL\"),Z319,\"\")","v":314},314,314]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_12","Pre-investment phase","ESG risk management","HF 12, Principle 1, pg 47","Do you regularly identify and incorporate ESG incidents into the investment process for your hedge fund assets?\n(A) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into all of our investment decisions \n(B) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into the majority of our investment decisions\n(C) Yes, we have a formal process in place for regularly identifying and incorporating ESG incidents into a minority of our investment decisions\n(D) Yes, we have an ad hoc process in place for identifying and incorporating ESG incidents \n(E) Other, please specify: ____ [Free text: small]\n(F) We currently do not have a process in place for regularly identifying and incorporating ESG incidents into our investment decision-making","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B320)","v":315},{"$f":"IF(OR('Drop Downs'!$B$3=C320,'Drop Downs'!$B$3=\"ALL\"),Z320,\"\")","v":315},{"$f":"IF(OR('Drop Downs'!$B$4=M320,'Drop Downs'!$B$4=\"ALL\"),Z320,\"\")","v":315},315,315]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_13","Reporting/Disclosure","Disclosure on ESG products","HF 13, Principle 6, pg 48","For your hedge fund financial products, what do you report to clients and/or other stakeholders?\nSelect from:\n(1) for public reporting on hedge funds, including ESG hedge funds \n(2) for all client and/or other stakeholder reporting on hedge funds, including ESG hedge funds\n(3) for all client and/or other stakeholder reporting on ESG hedge funds\n(4) we do not report this information to clients and/or other stakeholders\nFor each of:\n(A) Our regular stakeholder reporting includes qualitative examples of engagement and/or ESG incorporation \n(B) Our regular stakeholder reporting includes quantitative ESG engagement data\n(C) Our regular stakeholder reporting includes quantitative ESG incorporation data","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B321)","v":316},{"$f":"IF(OR('Drop Downs'!$B$3=C321,'Drop Downs'!$B$3=\"ALL\"),Z321,\"\")","v":316},{"$f":"IF(OR('Drop Downs'!$B$4=M321,'Drop Downs'!$B$4=\"ALL\"),Z321,\"\")","v":316},316,316]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_HF_14","Reporting/Disclosure","ESG incorporation in portfolio construction","HF 14, Principle 1, pg 51","Please provide an example of how ESG information or data has been used to inform and develop long or short strategies or positions.\n(A) Example from your long strategies or positions______ [Free text: large]\n(B) Example from your short strategies or positions: ______ [Free text: large]","N/A","N/A",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B322)","v":317},{"$f":"IF(OR('Drop Downs'!$B$3=C322,'Drop Downs'!$B$3=\"ALL\"),Z322,\"\")","v":317},{"$f":"IF(OR('Drop Downs'!$B$4=M322,'Drop Downs'!$B$4=\"ALL\"),Z322,\"\")","v":317},317,317]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_HF_15","Stewardship","Stewardship examples","HF 15, Principle 2, pg 52","Please provide an example of how your approach to stewardship in your portfolios might differ from that of long-only managers.","N/A","[HF 15] will be applicable for reporting if options \"(A) Through service providers\" AND/OR \"(C) Through internal staff\" AND/OR \"(D) Collaboratively\" is selected for option \"(1) Engagement \" AND/OR \"(2) (Proxy) voting \" in [OO 9 HF].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B323)","v":318},{"$f":"IF(OR('Drop Downs'!$B$3=C323,'Drop Downs'!$B$3=\"ALL\"),Z323,\"\")","v":318},{"$f":"IF(OR('Drop Downs'!$B$4=M323,'Drop Downs'!$B$4=\"ALL\"),Z323,\"\")","v":318},318,318]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_16","Stewardship","Security lending policy","HF 16, Principle 2, pg 53","Does your organisation have a public policy that states how voting is addressed in your securities lending programme?\n(The policy may be a standalone guideline or part of a wider RI or stewardship policy.)\n(A) We have a public policy to address voting in our securities lending programme\nAdd link(s): ____\n(If adding several links, separate them with a comma)\n(B) We have a policy to address voting in our securities lending programme, but it is not publicly available\n(C) We rely on the policy of our service provider(s)\n(D) We do not have a policy to address voting in our securities lending programme \n(E) Not applicable, we do not have a securities lending programme","N/A","Reference to other standards: ICGN Global Stewardship Principles\n\n[HF 16] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B324)","v":319},{"$f":"IF(OR('Drop Downs'!$B$3=C324,'Drop Downs'!$B$3=\"ALL\"),Z324,\"\")","v":319},{"$f":"IF(OR('Drop Downs'!$B$4=M324,'Drop Downs'!$B$4=\"ALL\"),Z324,\"\")","v":319},319,319]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_16.1","Stewardship","Security lending policy","HF 16.1, Principle 2, pg 55","How is voting addressed in your securities lending programme?\n(A) We recall all securities for voting on all ballot items\n(B) We always recall all holdings in a company for voting on ballot items deemed important (e.g. in line with specific criteria)\n(C) We always recall some securities so that we can vote on their ballot items (e.g. in line with specific criteria)\n(D) We maintain some holdings so that we can vote at any time \n(E) We recall some securities on an ad hoc basis so that we can vote on their ballot items \n(F) We empower our securities lending agent to decide when to recall securities for voting purposes\n(G) Other, please specify: ____ [Free text: small]\n(H) We do not recall our securities for voting purposes","N/A","Reference to other standards:\tICGN Global Stewardship Principles\n\n[HF 16.1] will be applicable for reporting if any of options (A-C) are selected in [HF 16].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B325)","v":320},{"$f":"IF(OR('Drop Downs'!$B$3=C325,'Drop Downs'!$B$3=\"ALL\"),Z325,\"\")","v":320},{"$f":"IF(OR('Drop Downs'!$B$4=M325,'Drop Downs'!$B$4=\"ALL\"),Z325,\"\")","v":320},320,320]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_17","Stewardship","Alignment & effectiveness","HF 17, Principle 2, pg 57","When you use external service providers to give voting recommendations, how do you ensure that those recommendations are consistent with your organisation's (proxy) voting policy?\nSelect from: \n(1) in all cases\n(2) in the majority of cases\n(3) in a minority of cases\n(4) in no cases\nFor each of:\n(A) We review service providers' controversial and high-profile voting recommendations before voting is executed\n(B) Before voting is executed, we review service providers' voting recommendations where the application of our voting policy is unclear","N/A","[HF 17] will be applicable for reporting if option \"(A) Through service providers\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B326)","v":321},{"$f":"IF(OR('Drop Downs'!$B$3=C326,'Drop Downs'!$B$3=\"ALL\"),Z326,\"\")","v":321},{"$f":"IF(OR('Drop Downs'!$B$4=M326,'Drop Downs'!$B$4=\"ALL\"),Z326,\"\")","v":321},321,321]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_HF_18","Stewardship","Stewardship examples","HF 18, Principle 2, pg 59","Provide examples of the most significant (proxy) voting activities that your organisation and/or service provider carried out during the reporting year.","N/A","HF 18] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B327)","v":322},{"$f":"IF(OR('Drop Downs'!$B$3=C327,'Drop Downs'!$B$3=\"ALL\"),Z327,\"\")","v":322},{"$f":"IF(OR('Drop Downs'!$B$4=M327,'Drop Downs'!$B$4=\"ALL\"),Z327,\"\")","v":322},322,{"$f":"IFERROR(SMALL($AC$6:$AC$366,Z327),\"\")","v":322}]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_19","Stewardship","Pre-declaration of votes","HF 19, Principle 2, pg 61","How did your organisation or your service provider(s) pre-declare votes prior to AGMs/EGMs?\n(A) We pre-declared our voting intentions publicly through the PRI's vote declaration system\n(B) We pre-declared our voting intentions publicly (e.g. through our own website)\nLink to public disclosure: ________\n(C) We pre-declared our voting intentions publicly through the PRI's vote declaration system, including the rationale for our (proxy) voting decisions where we planned to vote against management proposals or abstain\n(D) We pre-declared our voting intentions publicly, including the rationale for our (proxy) voting decisions where we planned to vote against management proposals or abstain\nLink to public disclosure: ________\n(E) Prior to the AGM/EGM, we privately communicated our voting decision to investee companies in cases where we planned to vote against management proposals or abstain\n(F) We did not privately or publicly communicate our voting intentions\n(G) We did not cast any (proxy) votes during the reporting year","N/A","[HF 19] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF]. \n[HF 19] cannot be completed without providing link(s) if selecting options (B) and/or (D) in [HF 19].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B328)","v":323},{"$f":"IF(OR('Drop Downs'!$B$3=C328,'Drop Downs'!$B$3=\"ALL\"),Z328,\"\")","v":323},{"$f":"IF(OR('Drop Downs'!$B$4=M328,'Drop Downs'!$B$4=\"ALL\"),Z328,\"\")","v":323},323,323]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_20","Stewardship","Voting disclosure post AGM/EGM","HF 20, Principle 2, 6, pg 63","Do you publicly report your (proxy) voting decisions, or those made on your behalf by your service provider(s), in a central source?\n(A) Yes, for >95% of (proxy) votes \nLink: ______\n(B) Yes, for the majority of (proxy) votes\nLink: ______\n(C) Yes, for a minority of (proxy) votes\n1) Add link, and 2) Explain why you only publicly disclose a minority of (proxy) voting decisions\n___________ [Free text: medium]\n(D) No, we do not publicly report our (proxy) voting decisions\nExplain why you do not publicly report your (proxy) voting decisions\n__________ [Free text: medium]","see disclosure requirements","[HF 20] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF]. \n[HF 20] cannot be completed without providing link(s) and/or descriptive text for any of the options selected in [HF 20].",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B329)","v":324},{"$f":"IF(OR('Drop Downs'!$B$3=C329,'Drop Downs'!$B$3=\"ALL\"),Z329,\"\")","v":324},{"$f":"IF(OR('Drop Downs'!$B$4=M329,'Drop Downs'!$B$4=\"ALL\"),Z329,\"\")","v":324},324,324]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_20.1","Stewardship","Voting disclosure post AGM/EGM","HF 20.1, Principle 2, 6, pg 65","In the majority of cases, how soon after an investee's AGM/EGM do you publish your voting decisions?\n(A) Within one month of the AGM/EGM\n(B) Within three months of the AGM/EGM\n(C) Within six months of the AGM/EGM\n(D) Within one year of the AGM/EGM\n(E) More than one year after the AGM/EGM","N/A","[HF 20.1] will be applicable for reporting if any of options (A-C) are selected in [HF 20].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B330)","v":325},{"$f":"IF(OR('Drop Downs'!$B$3=C330,'Drop Downs'!$B$3=\"ALL\"),Z330,\"\")","v":325},{"$f":"IF(OR('Drop Downs'!$B$4=M330,'Drop Downs'!$B$4=\"ALL\"),Z330,\"\")","v":325},325,325]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_21","Stewardship","Voting disclosure post AGM/EGM","HF 21, Principle 2,  pg 67","Did your organisation and/or the service provider(s) acting on your behalf communicate the rationale for your voting decisions?\n(A) In cases where we voted against management recommendations or abstained, the rationale was provided privately to the company\n(B) In cases where we voted against management recommendations or abstained, the rationale was disclosed publicly\n(C) In cases where we voted against management recommendations or abstained, we did not communicate the rationale\n(D) We did not vote against management or abstain","see disclosure requirements","[HF 21] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF].",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B331)","v":326},{"$f":"IF(OR('Drop Downs'!$B$3=C331,'Drop Downs'!$B$3=\"ALL\"),Z331,\"\")","v":326},{"$f":"IF(OR('Drop Downs'!$B$4=M331,'Drop Downs'!$B$4=\"ALL\"),Z331,\"\")","v":326},326,326]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_21.1","Stewardship","Voting disclosure post AGM/EGM","HF 21.1, Principle 2,  pg 68","Indicate the proportion of votes where you and/or the service provider(s) acting on your behalf communicated the rationale for your voting decisions.\nAs proportion of votes where you voted against management recommendations or abstained:\nSelect from:\n(1) 1–10% \n(2) 11–50% \n(3) 51–75% \n(4) 76–95% \n(5) >95%\nFor each of:\n(A) In cases where we voted against management recommendations or abstained, the rationale was provided privately to the company\n(B) In cases where we voted against management recommendations or abstained, the rationale was disclosed publicly","see disclosure requirements","[HF 21.1] will be applicable for reporting if any of options (A-B) are selected in [HF 21].",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B332)","v":327},{"$f":"IF(OR('Drop Downs'!$B$3=C332,'Drop Downs'!$B$3=\"ALL\"),Z332,\"\")","v":327},{"$f":"IF(OR('Drop Downs'!$B$4=M332,'Drop Downs'!$B$4=\"ALL\"),Z332,\"\")","v":327},327,327]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_22","Stewardship","Voting disclosure post AGM/EGM","HF 22, Principle 2,  pg 70","Did your organisation and/or the service provider(s) acting on your behalf communicate the rationale for your voting decisions when voting against a shareholder resolution proposed/filed by a PRI signatory?\n(A) In cases where we voted against a shareholder resolution proposed/filed by a PRI signatory, the rationale was disclosed publicly\n(B) In cases where we voted against a shareholder resolution proposed/filed by a PRI signatory, the rationale was not disclosed publicly\n(C) We did not vote against any shareholder resolution proposed/filed by a PRI signatory","N/A","[HF 22] will be applicable for reporting if option \"(A) Through service providers\" AND/OR option \"(C) Through internal staff\" is selected for \"(2) (Proxy) voting\" in [OO 9 HF].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B333)","v":328},{"$f":"IF(OR('Drop Downs'!$B$3=C333,'Drop Downs'!$B$3=\"ALL\"),Z333,\"\")","v":328},{"$f":"IF(OR('Drop Downs'!$B$4=M333,'Drop Downs'!$B$4=\"ALL\"),Z333,\"\")","v":328},328,328]
[null,"Principles for Responsible Investment","Hedge_funds","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Mandatory but not legal requirement","Current",null,null,null,null,null,"PRI_HF_22.1","Stewardship","Voting disclosure post AGM/EGM","HF 22.1, Principle 2,  pg 71","Indicate the proportion of votes where you and/or the service provider(s) acting on your behalf communicated the rationale for your voting decisions. As proportion of votes where you voted against a shareholder resolution proposed/filed by a PRI signatory:\n(A) In cases where we voted against a shareholder resolution proposed/filed by a PRI signatory, the rationale was disclosed publicly, select from:\n(1) 1–10% \n(2) 11–50% \n(3) 51–75% \n(4) 76–95% \n(5) >95%","see disclosure requirements","[HF 22.1] will be applicable for reporting if option (A) is selected in [HF 22].",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B334)","v":329},{"$f":"IF(OR('Drop Downs'!$B$3=C334,'Drop Downs'!$B$3=\"ALL\"),Z334,\"\")","v":329},{"$f":"IF(OR('Drop Downs'!$B$4=M334,'Drop Downs'!$B$4=\"ALL\"),Z334,\"\")","v":329},{"$f":"IF(AA334<>\"\",IF(AB334<>\"\",Z334,\"\"),\"\")","v":329},329]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_1","Set targets on sustainability outcomes","Outcome objectives","SO 1, Principle 1, pg 10","Has your organisation chosen to shape any specific sustainability outcomes?\nYes\nNo","N/A","Reference to other standards: UN Sustainable Development Goals (SDGs)\nDependent on\t[SO 1] will be applicable for reporting if any of the answer options (A-H) are selected in [ISP 45].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B335)","v":330},{"$f":"IF(OR('Drop Downs'!$B$3=C335,'Drop Downs'!$B$3=\"ALL\"),Z335,\"\")","v":330},{"$f":"IF(OR('Drop Downs'!$B$4=M335,'Drop Downs'!$B$4=\"ALL\"),Z335,\"\")","v":330},330,330]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_1.1","Set targets on sustainability outcomes","Outcome objectives","SO 1.1, Principle 1, pg 12","If your organisation has not chosen to shape any sustainability outcomes, please explain why.","N/A","[SO 1.1] will be applicable for reporting if \"No\" is selected in [SO 1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B336)","v":331},{"$f":"IF(OR('Drop Downs'!$B$3=C336,'Drop Downs'!$B$3=\"ALL\"),Z336,\"\")","v":331},{"$f":"IF(OR('Drop Downs'!$B$4=M336,'Drop Downs'!$B$4=\"ALL\"),Z336,\"\")","v":331},331,331]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_2","Set targets on sustainability outcomes","Outcome objectives","SO 2, Principle 1, pg 13","Please list up to 10 of the specific sustainability outcomes that your organisation has chosen to shape.","N/A","Reference to other standards:\nSDG goals and targets\nParis Agreement\nUN Guiding Principles on Business and Human Rights\nOECD Guidelines for Multinational Enterprises, including guidance on Responsible Business Conduct for Institutional Investors\n\n[SO 2] will be applicable for reporting if \"Yes\" is selected in [SO 1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B337)","v":332},{"$f":"IF(OR('Drop Downs'!$B$3=C337,'Drop Downs'!$B$3=\"ALL\"),Z337,\"\")","v":332},{"$f":"IF(OR('Drop Downs'!$B$4=M337,'Drop Downs'!$B$4=\"ALL\"),Z337,\"\")","v":332},332,332]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_3","Set targets on sustainability outcomes","Target-setting process","SO 3, Principle 1, pg 16","Have you set any targets for your sustainability outcomes? Indicate how many targets you have set for each sustainability outcome.\nFor each Sustainability Outcome [pre-filled with answers to SO 2], select from: \n(1) No target\n(2) One target\n(3) Two or more targets","N/A","[SO 3] will be applicable for reporting if any response is provided in [SO 2].\n[SO 3] rows will be pre-filled with the responses provided in [SO 2].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B338)","v":333},{"$f":"IF(OR('Drop Downs'!$B$3=C338,'Drop Downs'!$B$3=\"ALL\"),Z338,\"\")","v":333},{"$f":"IF(OR('Drop Downs'!$B$4=M338,'Drop Downs'!$B$4=\"ALL\"),Z338,\"\")","v":333},333,333]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_3.1","Set targets on sustainability outcomes","Target-setting process","SO 3.1, Principle 1, pg 18","For each sustainability outcome, name and provide a brief description of up to two of your targets and list the metrics or key performance indicators (KPIs) associated with them, the targets' deadlines and the percentage of your assets under management to which the targets apply. For each Sustainability Outcome  [pre-filled with answers to SO 2], provide:(1) Target name,(2) Target description, (3) KPIs/metrics,(4) Target deadline: Year, (5) Coverage: % of assets under management","For each Sustainability outcome [see SO 2], provide KPIs/metrics, target deadline year, and coverage (% of assets under management), for up to two targets.","[SO 3.1] will be applicable for reporting if answers (2) or (3) are selected for any row in [SO 3].\n[SO 3.1] rows will be pre-filled with the sustainability outcomes for which answer options (2) or (3) were selected in [SO 3].",null,"Description & Data",null,null,null,null,null,{"$f":"ROWS($B$6:B339)","v":334},{"$f":"IF(OR('Drop Downs'!$B$3=C339,'Drop Downs'!$B$3=\"ALL\"),Z339,\"\")","v":334},{"$f":"IF(OR('Drop Downs'!$B$4=M339,'Drop Downs'!$B$4=\"ALL\"),Z339,\"\")","v":334},334,334]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_4","Set targets on sustainability outcomes","Target-setting process","SO 4, Principle 1, pg 20","Which global goals (or other references) did your organisation use to determine your sustainability outcomes targets? Explain whether you have derived your target from global goals, e.g. by translating a global goal into a target at the national, regional, sub-national, sectoral or sub-sectoral level. Alternatively, explain why you have set your target independently from global goals. Answer for each target [pre-filled with answers to SO 3.1] under each Sustainability Outcome  [pre-filled with answers to SO 2] ","N/A","[SO 4] will be applicable for reporting if any target name is provided in [SO 3.1].\n[SO 4] rows will be pre-filled with the outcome and target names provided in [SO 2] and [SO 3].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B340)","v":335},{"$f":"IF(OR('Drop Downs'!$B$3=C340,'Drop Downs'!$B$3=\"ALL\"),Z340,\"\")","v":335},{"$f":"IF(OR('Drop Downs'!$B$4=M340,'Drop Downs'!$B$4=\"ALL\"),Z340,\"\")","v":335},335,335]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_5","Set targets on sustainability outcomes","Tracking progress","SO 5, Principle 1, pg 22","Does your organisation track intermediate performance and progress against your sustainability outcomes targets? \n(Yes/No)\nAnswer for each target [pre-filled with answers to SO 3.1] under each Sustainability Outcome  [pre-filled with answers to SO 2] ","N/A","[SO 5] will be applicable for reporting if any target name is provided in [SO 3.1].\n[SO 5] rows will be pre-filled with the outcome and target names provided in [SO 2] and [SO 3].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B341)","v":336},{"$f":"IF(OR('Drop Downs'!$B$3=C341,'Drop Downs'!$B$3=\"ALL\"),Z341,\"\")","v":336},{"$f":"IF(OR('Drop Downs'!$B$4=M341,'Drop Downs'!$B$4=\"ALL\"),Z341,\"\")","v":336},336,336]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_5.1","Set targets on sustainability outcomes","Tracking progress","SO 5.1, Principle 1, pg 24","How does your organisation track intermediate performance and progress against your sustainability outcomes targets?\nAnswer for each target [pre-filled with answers to SO 3.1] under each Sustainability Outcome  [pre-filled with answers to SO 2] ","N/A","[SO 5.1] will be applicable if \"Yes\" is selected for any row in [SO 5].\n[SO 5.1] rows will be pre-filled with the names of the target for which \"Yes\" was selected in [SO 5], and with the corresponding outcome names provided in [SO 2].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B342)","v":337},{"$f":"IF(OR('Drop Downs'!$B$3=C342,'Drop Downs'!$B$3=\"ALL\"),Z342,\"\")","v":337},{"$f":"IF(OR('Drop Downs'!$B$4=M342,'Drop Downs'!$B$4=\"ALL\"),Z342,\"\")","v":337},337,337]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_5.2","Set targets on sustainability outcomes","Tracking progress","SO 5.2, Principle 1, pg 26","Describe any qualitative or quantitative progress achieved during the reporting year against your sustainability outcomes targets. Answer separately for quantitative and qualitative progress for each target [pre-filled with answers to SO 3.1] under each Sustainability Outcome  [pre-filled with answers to SO 2] ","N/A","[SO 5.2] will be applicable if \"Yes\" is selected for any row in [SO 5].\n[SO 5.2] rows will be pre-filled with the names of the target for which \"Yes\" was selected in [SO 5], and with the corresponding outcome names provided in [SO 2].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B343)","v":338},{"$f":"IF(OR('Drop Downs'!$B$3=C343,'Drop Downs'!$B$3=\"ALL\"),Z343,\"\")","v":338},{"$f":"IF(OR('Drop Downs'!$B$4=M343,'Drop Downs'!$B$4=\"ALL\"),Z343,\"\")","v":338},338,338]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_6","Set targets on sustainability outcomes","Tracking progress","SO 6, Principle 2, pg 28","Despite your organisation’s efforts to make progress on your sustainability outcomes, there may be stakeholders who have been negatively affected by your organisation’s activities. For each of your sustainability outcomes, indicate whether your organisation ensures that stakeholders who have been negatively affected are able to seek an effective remedy.\n(Yes/No)\nAnswer for each target [pre-filled with answers to SO 3.1] under each Sustainability Outcome  [pre-filled with answers to SO 2] ","N/A","Reference to other standards\tUN Guiding Principles on Business and Human Rights\n\n[SO 6] will be applicable for reporting if any target name is provided in [SO 3.1].\n[SO 6] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B344)","v":339},{"$f":"IF(OR('Drop Downs'!$B$3=C344,'Drop Downs'!$B$3=\"ALL\"),Z344,\"\")","v":339},{"$f":"IF(OR('Drop Downs'!$B$4=M344,'Drop Downs'!$B$4=\"ALL\"),Z344,\"\")","v":339},339,339]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_6.1","Set targets on sustainability outcomes","Tracking progress","SO 6.1, Principle 2, pg 30","How does your organisation ensure that stakeholders negatively affected by your activities are able to seek an effective remedy?","N/A","Reference to other standards\tUN Guiding Principles on Business and Human Rights\n\n[SO 6.1] will be applicable if \"Yes\" is selected for any row in [SO 6].\nRows will be pre-filled with the outcomes for which \"Yes\" was selected in [SO 6].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B345)","v":340},{"$f":"IF(OR('Drop Downs'!$B$3=C345,'Drop Downs'!$B$3=\"ALL\"),Z345,\"\")","v":340},{"$f":"IF(OR('Drop Downs'!$B$4=M345,'Drop Downs'!$B$4=\"ALL\"),Z345,\"\")","v":340},340,340]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_7","Investors' individual and collective actions shape outcome","Levers for shaping outcomes","SO 7, Principle 1, 2, 5, pg 32","Which levers did your organisation or service providers/external investment managers acting on your behalf use to make progress on your sustainability outcomes during the reporting year?\nSelect \n(1) Individually\n(2) With other investors or stakeholders\nFor each of: \n(A) Asset allocation\n(B) Investee engagement including voting\n(C) Systemic stewardship including policy engagement\n(D) None of the above","N/A","[SO 7] will be applicable for reporting if any target name is provided in [SO 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B346)","v":341},{"$f":"IF(OR('Drop Downs'!$B$3=C346,'Drop Downs'!$B$3=\"ALL\"),Z346,\"\")","v":341},{"$f":"IF(OR('Drop Downs'!$B$4=M346,'Drop Downs'!$B$4=\"ALL\"),Z346,\"\")","v":341},341,341]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_7.1","Investors' individual and collective actions shape outcome","Levers for shaping outcomes","SO 7.1, Principle 1, 2, 5, pg 34","Considering all the levers you indicated in the previous question, indicate the overall budget you allocated specifically to shaping sustainability outcomes in the reporting year. This indicator refers to the budget dedicated exclusively to shaping sustainability outcomes. Please refer to the Explanatory notes below for detailed guidance to determine what to include in the budget figure.\nAnswer for: \n(A) Asset allocation\n(B) Investee engagement including voting\n(C) Systemic stewardship including policy engagement","Budget dedicated exclusively to shaping sustainability outcomes in the reporting year. Please refer to the Explanatory notes below for detailed guidance to determine what to include in the budget figure.\nAnswer for: \n(A) Asset allocation\n(B) Investee engagement including voting\n(C) Systemic stewardship including policy engagement","[SO 7.1] will be applicable for reporting if answer options 1.A, 1.B, 1.C, 2.A, 2.B or 2.C were selected in [SO 7].\nThe rows shown in [SO 7.1] will match the options which have been selected in [SO 7].\n\nThis budget figure should include the resources allocated by signatories exclusively to shaping outcomes, either through outsourced or in-house activities. This may include any time dedicated by signatories' staff to shaping sustainability outcomes, whether or not this is the main activity of said staff.\n\nRegarding options B and C, this figure should not include any budget allocated to managing portfolio risk through engagement and stewardship.\n\nIn option C, signatories may include any resources dedicated to: \n(i) engaging with policymakers to make progress on their sustainability outcomes,\n(ii) collaborating with or supporting standard setters, reporting bodies or similar organisations to help develop resources to track and communicate progress against global sustainability goals,\n(iii) contributing to research and other public goods aimed at addressing sustainability issues or\n(iv) contributing to the global discourse on global sustainability goals to shape the public debate and encourage progress on these issues.\n\nFor the purpose of this indicator, “investee engagement including voting” refers to stewardship actions that are (1) focused on sustainability outcomes and (2) involve using influence over actual or potential investees, for example, through engagement, (proxy) voting or direct control of privately held assets. Please note that this term is under review and subject to change in future reporting periods.\n\nFor the purpose of this indicator, \"systemic stewardship\" refers to stewardship actions that are (1) focused on sustainability outcomes and 2) involve using influence with standard setters, policy makers and other stakeholders (that is, beyond engagement with investees). Please note that this term is under review and subject to change in future reporting periods.",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B347)","v":342},{"$f":"IF(OR('Drop Downs'!$B$3=C347,'Drop Downs'!$B$3=\"ALL\"),Z347,\"\")","v":342},{"$f":"IF(OR('Drop Downs'!$B$4=M347,'Drop Downs'!$B$4=\"ALL\"),Z347,\"\")","v":342},342,342]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_8","Investors' individual and collective actions shape outcome","Asset allocation","SO 8, Principle 1, pg 36","Describe how your organisation used asset allocation specifically to make progress on your sustainability outcomes during the reporting year, excluding participation in structures involving other stakeholders, such as blended finance.\n\nProvide details on how you expect these measures to make a significant change to the cost and/or availability of capital to finance progress on your sustainability outcomes.\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] ","N/A","[SO 8] will be applicable for reporting if answer option 1.A was selected in [SO 7].\n[SO 8] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B348)","v":343},{"$f":"IF(OR('Drop Downs'!$B$3=C348,'Drop Downs'!$B$3=\"ALL\"),Z348,\"\")","v":343},{"$f":"IF(OR('Drop Downs'!$B$4=M348,'Drop Downs'!$B$4=\"ALL\"),Z348,\"\")","v":343},343,343]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_9","Investors' individual and collective actions shape outcome","Asset allocation","SO 9, Principle 1, 5, pg 38","During the reporting year, did your organisation invest alongside investors, governments or other organisations through innovative financial instruments or strategies, such as blended finance, to make progress on your sustainability outcomes?  Provide details on how you expect these instruments or strategies to make a significant change to the cost and/or availability of capital to finance progress on your sustainability outcomes. Answer for each Sustainability Outcome  [pre-filled with answers to SO 2] ","N/A","[SO 9] will be applicable for reporting if answer option 2.A was selected in [SO 7].\n[SO 9] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1].",null,"Assessment",null,null,null,null,null,{"$f":"ROWS($B$6:B349)","v":344},{"$f":"IF(OR('Drop Downs'!$B$3=C349,'Drop Downs'!$B$3=\"ALL\"),Z349,\"\")","v":344},{"$f":"IF(OR('Drop Downs'!$B$4=M349,'Drop Downs'!$B$4=\"ALL\"),Z349,\"\")","v":344},344,344]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_10","Investors' individual and collective actions shape outcome","Asset allocation","SO 10, Principle 1, 5, pg 40","In which asset classes did your organisation use asset allocation to make progress on your sustainability outcomes during the reporting year?  For each asset class, indicate the proportion of assets under management that you dedicated to making progress on your sustainability outcomes.\nSelect from: \n(1) We used all of our AUM to advance our sustainability outcomes \n(2) We used the majority of our AUM to advance our sustainability outcomes\n(3) We used a minority of our AUM to advance our sustainability outcomes\n(4) We did not use our AUM to advance our sustainability outcomes in this asset class\nFor each of:\n(1) Listed equity\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] \n(2) Fixed income\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] \n(3) Private equity\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] \n(4) Real estate\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] \n(5) Infrastructure\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] \n(6) Hedge funds\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] ","N/A","SO 10] will be applicable for reporting if answer options 1.A or 2.A were selected in [SO 7]\n\nAsset classes will be displayed in [SO 10] based on the asset classes selected in [OO 10], as follows:\n\"(1) Listed equity” will be shown if any of the options (1A), (1B), (1C), (1D) or (1E) are selected in [OO 10]\n\"(2) Fixed income” will be shown if any of the options (1F), (1G), (1H) or (1I) are selected in [OO 10]\n\"(3) Private equity” will be shown if option (1J) is selected in [OO 10]\n\"(4) Real estate” will be shown if option (1K) in is selected in [OO 10]\n\"(5) Infrastructure” will be shown if option (1L) is selected in [OO 10]\n\"(6) Hedge funds” will be shown if any of the options (1M), (1L), (1N), (1O), (1P), (1Q), (1R), (1S) or (1T) are selected in [OO 10]",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B350)","v":345},{"$f":"IF(OR('Drop Downs'!$B$3=C350,'Drop Downs'!$B$3=\"ALL\"),Z350,\"\")","v":345},{"$f":"IF(OR('Drop Downs'!$B$4=M350,'Drop Downs'!$B$4=\"ALL\"),Z350,\"\")","v":345},345,345]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_11","Investors' individual and collective actions shape outcome","Investee engagement including voting","SO 11, Principle 2, pg 44","During the reporting year, how did your organisation or service providers/external investment managers acting on your behalf engage with investees specifically to make progress on your sustainability outcomes?\n\nThis indicator refers to the engagement activities dedicated exclusively to shaping sustainability outcomes.\n\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] :\n(A) At shareholder meetings, we voted in favour of all resolutions or proposals that advanced our sustainability outcomes and voted against all those that undermined them\n(B) We filed or co-filed shareholder resolutions or proposals that advanced our sustainability outcomes\n(C) We used our positions on investee boards and board committees to advance our sustainability outcomes\n(D) We negotiated with and monitored the stewardship actions of suppliers in the investment chain\n(G) Where necessary, we resorted to litigation\n(F) Other, please specify: ____ [Free text: medium]","N/A","[SO 11] will be applicable for reporting if answer options 1.B or 2.B were selected in [SO 7].\n[SO 11] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B351)","v":346},{"$f":"IF(OR('Drop Downs'!$B$3=C351,'Drop Downs'!$B$3=\"ALL\"),Z351,\"\")","v":346},{"$f":"IF(OR('Drop Downs'!$B$4=M351,'Drop Downs'!$B$4=\"ALL\"),Z351,\"\")","v":346},346,346]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_12","Investors' individual and collective actions shape outcome","Investee engagement including voting","SO 12, Principle 2, pg 46","What is your organisation's approach to engaging with investees as a means to make progress on your sustainability outcomes? Please discuss the reasons why you have chosen any specific engagement tools to make progress on each of your sustainability outcomes. Please also explain how you combine different engagement tools to advance each sustainability outcome.\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] ","N/A","SO 12] will be applicable for reporting if answer options 1.B or 2.B were selected in [SO 7].\n[SO 12] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B352)","v":347},{"$f":"IF(OR('Drop Downs'!$B$3=C352,'Drop Downs'!$B$3=\"ALL\"),Z352,\"\")","v":347},{"$f":"IF(OR('Drop Downs'!$B$4=M352,'Drop Downs'!$B$4=\"ALL\"),Z352,\"\")","v":347},347,347]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_13","Investors' individual and collective actions shape outcome","Investee engagement including voting","SO 13, Principle 2, pg 48","Please provide at least one example of how your organisation's individual engagement with investees, either directly or via service providers/external investment managers acting on your behalf, helped make progress on each of your sustainability outcomes during the reporting year, excluding collaborative initiatives.\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] ","N/A","[SO 13] will be applicable for reporting if answer option 1.B was selected in [SO 7].\n[SO 13] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B353)","v":348},{"$f":"IF(OR('Drop Downs'!$B$3=C353,'Drop Downs'!$B$3=\"ALL\"),Z353,\"\")","v":348},{"$f":"IF(OR('Drop Downs'!$B$4=M353,'Drop Downs'!$B$4=\"ALL\"),Z353,\"\")","v":348},348,348]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_14","Investors' individual and collective actions shape outcome","Investee engagement including voting","SO 14, Principle 2, 5, pg 50","During the reporting year, in which collaborative initiatives focused on engaging with investees did your organisation or service providers/external investment managers acting on your behalf participate to make progress on your sustainability outcomes?","N/A","[SO 14] will be applicable for reporting if answer option 2.B was selected in [SO 7].\n[SO 14] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B354)","v":349},{"$f":"IF(OR('Drop Downs'!$B$3=C354,'Drop Downs'!$B$3=\"ALL\"),Z354,\"\")","v":349},{"$f":"IF(OR('Drop Downs'!$B$4=M354,'Drop Downs'!$B$4=\"ALL\"),Z354,\"\")","v":349},349,349]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_15","Investors' individual and collective actions shape outcome","Investee engagement including voting","SO 15, Principle 2, pg 52","Which of the following best describes your organisation's default position regarding collaborative initiatives to engage with investees in order to make progress on your sustainability outcomes?\n(A) We recognise that progress on sustainability outcomes suffers from a collective action problem, and, as a result, we actively prefer collaborative efforts\n(B) We collaborate when our individual efforts have been unsuccessful or are likely to be unsuccessful, i.e. as an escalation tool\n(C) We collaborate in situations where doing so would minimise resource cost to our organisation\n(D) We do not have a default position but collaborate on a case-by-case basis","N/A","[SO 15] will be applicable for reporting if answer option 2.B was selected in [SO 7].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B355)","v":350},{"$f":"IF(OR('Drop Downs'!$B$3=C355,'Drop Downs'!$B$3=\"ALL\"),Z355,\"\")","v":350},{"$f":"IF(OR('Drop Downs'!$B$4=M355,'Drop Downs'!$B$4=\"ALL\"),Z355,\"\")","v":350},{"$f":"IF(AA355<>\"\",IF(AB355<>\"\",Z355,\"\"),\"\")","v":350},350]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_16","Investors' individual and collective actions shape outcome","Investee engagement including voting","SO 16, Principle 2, pg 54","During the reporting year, how did your organisation or the service providers/external investment managers acting on your behalf contribute to collaborative initiatives to engage with investees in order to make progress on your sustainability outcomes? Select from: (1) in all cases,(2) in the majority of cases,\t(3) in a minority of cases or (4) in no cases for each of:\n(A) By leading coordination efforts\n(B) By providing financial support\n(C) By providing pro bono advice\n(D) By providing pro bono research\n(G) By providing pro bono training\n(F) By providing administrative support\n(G) Other, please specify: ____ [Free text: medium]","N/A","[SO 16] will be applicable for reporting if answer option 2.B was selected in [SO 7].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B356)","v":351},{"$f":"IF(OR('Drop Downs'!$B$3=C356,'Drop Downs'!$B$3=\"ALL\"),Z356,\"\")","v":351},{"$f":"IF(OR('Drop Downs'!$B$4=M356,'Drop Downs'!$B$4=\"ALL\"),Z356,\"\")","v":351},351,351]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_16.1","Investors' individual and collective actions shape outcome","Investee engagement including voting","SO 16.1 , Principle 2, pg 56","Please provide details of how you contributed to collaborative initiatives to engage with investees in order to make progress on your sustainability outcomes.\n(A) By leading coordination efforts\n(B) By providing financial support\n(C) By providing pro bono advice\n(D) By providing pro bono research\n(G) By providing pro bono training\n(F) By providing administrative support\n(G) Other, please specify: ____ [Free text: medium]","N/A","[SO 16.1] will be applicable for reporting if answer options (2), (3) or (4) were selected for any row in [SO 16].\n[SO 16.1] rows will match the answer options for which options (2), (3) or (4) were selected for any row in [SO 16].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B357)","v":352},{"$f":"IF(OR('Drop Downs'!$B$3=C357,'Drop Downs'!$B$3=\"ALL\"),Z357,\"\")","v":352},{"$f":"IF(OR('Drop Downs'!$B$4=M357,'Drop Downs'!$B$4=\"ALL\"),Z357,\"\")","v":352},352,352]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_17","Investors' individual and collective actions shape outcome","Systemic stewardship including policy engagement","SO 17 , Principle 2, pg 58","Provide one example of how your organisation engaged with policymakers, either directly or via service providers or external investment managers acting on your behalf, to make progress on each of your sustainability outcomes during the reporting year, excluding collaborative initiatives.\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2] ","N/A","[SO 17] will be applicable for reporting if answer option 1.C was selected in [SO 7].\n[SO 17] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B358)","v":353},{"$f":"IF(OR('Drop Downs'!$B$3=C358,'Drop Downs'!$B$3=\"ALL\"),Z358,\"\")","v":353},{"$f":"IF(OR('Drop Downs'!$B$4=M358,'Drop Downs'!$B$4=\"ALL\"),Z358,\"\")","v":353},353,353]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_18","Investors' individual and collective actions shape outcome","Systemic stewardship including policy engagement","SO 18, Principle 2, 5, pg 60","Provide at least one example of how your organisation participated, either directly or via service providers or external investment managers acting on your behalf, in collaborative initiatives to engage policymakers in order to make progress on your sustainability outcomes.\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2]","N/A","[SO 18] will be applicable for reporting if answer option 2.C was selected in [SO 7].\n[SO 18] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B359)","v":354},{"$f":"IF(OR('Drop Downs'!$B$3=C359,'Drop Downs'!$B$3=\"ALL\"),Z359,\"\")","v":354},{"$f":"IF(OR('Drop Downs'!$B$4=M359,'Drop Downs'!$B$4=\"ALL\"),Z359,\"\")","v":354},354,354]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_19","Investors' individual and collective actions shape outcome","Systemic stewardship including policy engagement","SO 19, Principle 2, pg 62","Does your organisation have governance processes in place to ensure that your engagement with policymakers is aligned with your sustainability outcomes?\n(1) Yes. Please describe: / (2) No. Please describe why not:\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2]","N/A","[SO 19] will be applicable for reporting if answer options 1.C or 2.C were selected in [SO 7].\n[SO 19] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B360)","v":355},{"$f":"IF(OR('Drop Downs'!$B$3=C360,'Drop Downs'!$B$3=\"ALL\"),Z360,\"\")","v":355},{"$f":"IF(OR('Drop Downs'!$B$4=M360,'Drop Downs'!$B$4=\"ALL\"),Z360,\"\")","v":355},355,355]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_20","Investors' individual and collective actions shape outcome","Systemic stewardship including policy engagement","SO 20, Principle 2, 4, pg 64","Provide an example of how your organisation or the service providers/external investment managers acting on your behalf contributed during the reporting year to a public policy development that will help make progress on your sustainability outcomes.\nAnswer for each Sustainability Outcome  [pre-filled with answers to SO 2]","N/A","[SO 20] will be applicable for reporting if answer options 1.C or 2.C were selected in [SO 7].\n[SO 20] rows will be pre-filled with the outcomes for which at least one target name was provided in [SO 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B361)","v":356},{"$f":"IF(OR('Drop Downs'!$B$3=C361,'Drop Downs'!$B$3=\"ALL\"),Z361,\"\")","v":356},{"$f":"IF(OR('Drop Downs'!$B$4=M361,'Drop Downs'!$B$4=\"ALL\"),Z361,\"\")","v":356},356,356]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_21","Investors' individual and collective actions shape outcome","Systemic stewardship including policy engagement","SO 21, Principle 2, 5, pg 66","Which of the following best describes your organisation's default position regarding collaborative initiatives to engage with policymakers in order to make progress on your sustainability outcomes?\n(A) We recognise that progress on sustainability outcomes suffers from a collective action problem, and, as a result, we actively prefer collaborative efforts\n(B) We collaborate when our individual efforts have been unsuccessful or are likely to be unsuccessful, i.e. as an escalation tool\n(C) We collaborate in situations where doing so would minimise resource cost to our organisation\n(D) We do not have a default position but collaborate on a case-by-case basis","N/A","[SO 21] will be applicable for reporting if answer option 2.C was selected in [SO 7].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B362)","v":357},{"$f":"IF(OR('Drop Downs'!$B$3=C362,'Drop Downs'!$B$3=\"ALL\"),Z362,\"\")","v":357},{"$f":"IF(OR('Drop Downs'!$B$4=M362,'Drop Downs'!$B$4=\"ALL\"),Z362,\"\")","v":357},357,357]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_22","Investors' individual and collective actions shape outcome","Systemic stewardship including policy engagement","SO 22, Principle 2, 5, pg 68","During the reporting year, how did your organisation or the service providers/external investment managers acting on your behalf contribute to collaborative initiatives to engage with policymakers in order to make progress on your sustainability outcomes?\nSelect from: (1) in all cases, (2) in the majority of cases, (3) in a minority of cases or (4) in no cases\nFor each of:\n(A) By leading coordination efforts\n(B) By providing financial support\n(C) By providing pro bono advice\n(D) By providing pro bono research\n(G) By providing pro bono training\n(F) By providing administrative support\n(G) Other, please specify: ____ [Free text: medium]","see disclosure requirements","[SO 22] will be applicable for reporting if answer option 2.C was selected in [SO 7].",null,"Data",null,null,null,null,null,{"$f":"ROWS($B$6:B363)","v":358},{"$f":"IF(OR('Drop Downs'!$B$3=C363,'Drop Downs'!$B$3=\"ALL\"),Z363,\"\")","v":358},{"$f":"IF(OR('Drop Downs'!$B$4=M363,'Drop Downs'!$B$4=\"ALL\"),Z363,\"\")","v":358},358,358]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_22.1","Investors' individual and collective actions shape outcome","Systemic stewardship including policy engagement","SO 22.1, Principle 2, 5, pg 70","Please provide details of how you contributed to collaborative initiatives to engage with policymakers in order to make progress on your sustainability outcomes.\n(A) By leading coordination efforts\n(B) By providing financial support\n(C) By providing pro bono advice\n(D) By providing pro bono research\n(G) By providing pro bono training\n(F) By providing administrative support\n(G) Other, please specify: ____ [Free text: medium]","N/A","[SO 22.1] will be applicable for reporting if answer options (2), (3) or (4) were selected for any row in [SO 22].\n[SO 22.1] rows will match the answer options for which options (2), (3) or (4) were selected for any row in [SO 22].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B364)","v":359},{"$f":"IF(OR('Drop Downs'!$B$3=C364,'Drop Downs'!$B$3=\"ALL\"),Z364,\"\")","v":359},{"$f":"IF(OR('Drop Downs'!$B$4=M364,'Drop Downs'!$B$4=\"ALL\"),Z364,\"\")","v":359},359,359]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_23","Global stakeholders collaborate to achieve outcomes","Tracking progress against global goals","SO 23, Principle 4, pg 72","Does your organisation engage with standard setters, reporting bodies or similar organisations to help track and communicate progress against global sustainability goals?\n(A) Yes. Please describe: ___ [Free text: medium]  \n(B) No. Please describe why not: ___ [Free text: medium]","N/A","[SO 23] will be applicable for reporting if any target name is provided in [SO 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B365)","v":360},{"$f":"IF(OR('Drop Downs'!$B$3=C365,'Drop Downs'!$B$3=\"ALL\"),Z365,\"\")","v":360},{"$f":"IF(OR('Drop Downs'!$B$4=M365,'Drop Downs'!$B$4=\"ALL\"),Z365,\"\")","v":360},360,360]
[null,"Principles for Responsible Investment","Sustainability_outcomes","https://www.unpri.org/reporting-and-assessment/investor-reporting-guidance/5373.article","Voluntary","Current",null,null,null,null,null,"PRI_SO_24","Global stakeholders collaborate to achieve outcomes","Tracking progress against global goals","SO 24, Principle 4, pg 74","Does your organisation contribute to public goods (such as research) or public discourse (such as media coverage) to make progress on global sustainability goals?\n(A) Yes. Please describe: ___ [Free text: medium]  \n(B) No. Please describe why not: ___ [Free text: medium]","N/A","SO 24] will be applicable for reporting if any target name is provided in [SO 3.1].",null,"Description",null,null,null,null,null,{"$f":"ROWS($B$6:B366)","v":361},{"$f":"IF(OR('Drop Downs'!$B$3=C366,'Drop Downs'!$B$3=\"ALL\"),Z366,\"\")","v":361},{"$f":"IF(OR('Drop Downs'!$B$4=M366,'Drop Downs'!$B$4=\"ALL\"),Z366,\"\")","v":361},361,361]

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["9 Back",null,null,"UK Stewardship Code 2020"]
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[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,null,"General","-",null,"N/A","General","N/A","FRC review, pg. 5\nCoverage of the Principles: \nCover all Principles to the same Standard. In cases where there is a strong reason why a reporting expectation does not apply, applicants should explain this reason, rather than simply ignore it in their disclosure. \nFor some Principles, different reporting expectations apply depending on the role of the signatory... an asset owner that invests directly and through asset managers should report on both the asset owner and asset manager disclosures. \nGolden thread: Better quality reports clearly explain their organisation’s purpose and beliefs, and provide distinctive reporting that connects this to their stewardship practice during the reporting period. \n",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T5<>\"\",'UK Stewardship Code_data'!$T5&\" \"&'UK Stewardship Code_data'!$U5&\" \"&'UK Stewardship Code_data'!$V5&\" \"&'UK Stewardship Code_data'!$W5&\" \"&'UK Stewardship Code_data'!$X5&\" \"&'UK Stewardship Code_data'!$Y5&\" \"&'UK Stewardship Code_data'!$Z5&\" \"&'UK Stewardship Code_data'!$AA5&\" \"&'UK Stewardship Code_data'!$AB5&\" \"&'UK Stewardship Code_data'!$AC5&\" \"&'UK Stewardship Code_data'!$AD5&\" \"&'UK Stewardship Code_data'!$AE5&\" \"&'UK Stewardship Code_data'!$AF5&\" \"&'UK Stewardship Code_data'!$AG5&\" \"&'UK Stewardship Code_data'!$AH5&\" \"&'UK Stewardship Code_data'!$AI5&\" \"&'UK Stewardship Code_data'!$AJ5&\" \"&'UK Stewardship Code_data'!$AK5&\" \"&'UK Stewardship Code_data'!$AL5&\" \"&'UK Stewardship Code_data'!$AM5&\" \"&'UK Stewardship Code_data'!$AN5&\" \"&'UK Stewardship Code_data'!$AO5&\" \"&'UK Stewardship Code_data'!$AP5,\"\")","v":""},"General reporting guidance","General reporting guidance","General reporting guidance",null,null,{"$f":"ROWS($B$5:B5)","v":1},{"$f":"IF(OR('Drop Downs'!$B$42=M5,'Drop Downs'!$B$42=\"ALL\"),AW5,\"\")","v":1},{"$f":"IF(OR('Drop Downs'!$B$43=N5,'Drop Downs'!$B$43=\"ALL\"),AW5,\"\")","v":1},{"$f":"IF(AX5<>\"\",IF(AY5<>\"\",AW5,\"\"),\"\")","v":1},{"$f":"IFERROR(SMALL($AZ$5:$AZ$73,AW5),\"\")","v":1}]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,null,"General","-",null,"N/A","General","N/A","FRC review, pg. 6:\nStructure: \nStewardship Reports should ‘be a single document structured to give a clear picture of how the organisation has applied the Code’.\nIf not structuring the content Principle-by-Principle, include a comprehensive key to show which page the relevant reporting for each Principle is on.\nOrganisations should make sure that the Principles and reporting expectations are clearly addressed and relevant connections between areas of reporting highlighted – for example, by cross-referencing information within the report.\nA reader should understand the organisation’s application of the Principles from their stewardship report without referring to information elsewhere. However, it may be relevant to refer to other documents or web\npages that provide more detail to support the disclosure, such as policy documents, voting records or asset class reports. Key features of additional information should be summarised and linked from the stewardship report.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T6<>\"\",'UK Stewardship Code_data'!$T6&\" \"&'UK Stewardship Code_data'!$U6&\" \"&'UK Stewardship Code_data'!$V6&\" \"&'UK Stewardship Code_data'!$W6&\" \"&'UK Stewardship Code_data'!$X6&\" \"&'UK Stewardship Code_data'!$Y6&\" \"&'UK Stewardship Code_data'!$Z6&\" \"&'UK Stewardship Code_data'!$AA6&\" \"&'UK Stewardship Code_data'!$AB6&\" \"&'UK Stewardship Code_data'!$AC6&\" \"&'UK Stewardship Code_data'!$AD6&\" \"&'UK Stewardship Code_data'!$AE6&\" \"&'UK Stewardship Code_data'!$AF6&\" \"&'UK Stewardship Code_data'!$AG6&\" \"&'UK Stewardship Code_data'!$AH6&\" \"&'UK Stewardship Code_data'!$AI6&\" \"&'UK Stewardship Code_data'!$AJ6&\" \"&'UK Stewardship Code_data'!$AK6&\" \"&'UK Stewardship Code_data'!$AL6&\" \"&'UK Stewardship Code_data'!$AM6&\" \"&'UK Stewardship Code_data'!$AN6&\" \"&'UK Stewardship Code_data'!$AO6&\" \"&'UK Stewardship Code_data'!$AP6,\"\")","v":""},"General reporting guidance","General reporting guidance","General reporting guidance",null,null,{"$f":"ROWS($B$5:B6)","v":2},{"$f":"IF(OR('Drop Downs'!$B$42=M6,'Drop Downs'!$B$42=\"ALL\"),AW6,\"\")","v":2},{"$f":"IF(OR('Drop Downs'!$B$43=N6,'Drop Downs'!$B$43=\"ALL\"),AW6,\"\")","v":2},{"$f":"IF(AX6<>\"\",IF(AY6<>\"\",AW6,\"\"),\"\")","v":2},{"$f":"IFERROR(SMALL($AZ$5:$AZ$73,AW6),\"\")","v":2}]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,null,"General","-",null,"N/A","General","N/A","FRC review, pg. 6-7:\nActivity and outcome reporting:\nEffective activity reporting is specific about what has been done and when. It also seeks to explain the objectives and rationale for a particular approach. Reporting should seek to balance breadth and depth in\nexplaining their approach by making use of a combination of data, examples, case studies, charts and diagrams\nEffective outcome reporting is clear about the progress made against objectives and identifies next steps where appropriate. Fair reporting also identifies areas where objectives have not been met.\nApplicants should focus on addressing the reporting expectations for all Principles, making sure that the activity and outcome reporting expectations are met.\n",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T7<>\"\",'UK Stewardship Code_data'!$T7&\" \"&'UK Stewardship Code_data'!$U7&\" \"&'UK Stewardship Code_data'!$V7&\" \"&'UK Stewardship Code_data'!$W7&\" \"&'UK Stewardship Code_data'!$X7&\" \"&'UK Stewardship Code_data'!$Y7&\" \"&'UK Stewardship Code_data'!$Z7&\" \"&'UK Stewardship Code_data'!$AA7&\" \"&'UK Stewardship Code_data'!$AB7&\" \"&'UK Stewardship Code_data'!$AC7&\" \"&'UK Stewardship Code_data'!$AD7&\" \"&'UK Stewardship Code_data'!$AE7&\" \"&'UK Stewardship Code_data'!$AF7&\" \"&'UK Stewardship Code_data'!$AG7&\" \"&'UK Stewardship Code_data'!$AH7&\" \"&'UK Stewardship Code_data'!$AI7&\" \"&'UK Stewardship Code_data'!$AJ7&\" \"&'UK Stewardship Code_data'!$AK7&\" \"&'UK Stewardship Code_data'!$AL7&\" \"&'UK Stewardship Code_data'!$AM7&\" \"&'UK Stewardship Code_data'!$AN7&\" \"&'UK Stewardship Code_data'!$AO7&\" \"&'UK Stewardship Code_data'!$AP7,\"\")","v":""},"General reporting guidance","General reporting guidance","General reporting guidance",null,null,{"$f":"ROWS($B$5:B7)","v":3},{"$f":"IF(OR('Drop Downs'!$B$42=M7,'Drop Downs'!$B$42=\"ALL\"),AW7,\"\")","v":3},{"$f":"IF(OR('Drop Downs'!$B$43=N7,'Drop Downs'!$B$43=\"ALL\"),AW7,\"\")","v":3},3,3]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,null,"General","-",null,"N/A","General","N/A","FRC review, pg. 7:\nPresenting evidence:  \nEffective reports combine data, examples and case studies to give a sense of the organisation’s overall approach during the period. Data allows organisations to give a sense of the scale and breadth of their approach, while examples and detailed case studies can explain how it works in practice or note exceptions to the usual approach.\nBetter reports use a variety of case studies and the appropriate number to include depends on the size and activity of the firm. Effective case studies connect the case being discussed with the reporting expectation and clearly demonstrate the organisation’s approach. They are also specific about the organisation’s role in the process. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T8<>\"\",'UK Stewardship Code_data'!$T8&\" \"&'UK Stewardship Code_data'!$U8&\" \"&'UK Stewardship Code_data'!$V8&\" \"&'UK Stewardship Code_data'!$W8&\" \"&'UK Stewardship Code_data'!$X8&\" \"&'UK Stewardship Code_data'!$Y8&\" \"&'UK Stewardship Code_data'!$Z8&\" \"&'UK Stewardship Code_data'!$AA8&\" \"&'UK Stewardship Code_data'!$AB8&\" \"&'UK Stewardship Code_data'!$AC8&\" \"&'UK Stewardship Code_data'!$AD8&\" \"&'UK Stewardship Code_data'!$AE8&\" \"&'UK Stewardship Code_data'!$AF8&\" \"&'UK Stewardship Code_data'!$AG8&\" \"&'UK Stewardship Code_data'!$AH8&\" \"&'UK Stewardship Code_data'!$AI8&\" \"&'UK Stewardship Code_data'!$AJ8&\" \"&'UK Stewardship Code_data'!$AK8&\" \"&'UK Stewardship Code_data'!$AL8&\" \"&'UK Stewardship Code_data'!$AM8&\" \"&'UK Stewardship Code_data'!$AN8&\" \"&'UK Stewardship Code_data'!$AO8&\" \"&'UK Stewardship Code_data'!$AP8,\"\")","v":""},"General reporting guidance","General reporting guidance","General reporting guidance",null,null,{"$f":"ROWS($B$5:B8)","v":4},{"$f":"IF(OR('Drop Downs'!$B$42=M8,'Drop Downs'!$B$42=\"ALL\"),AW8,\"\")","v":4},{"$f":"IF(OR('Drop Downs'!$B$43=N8,'Drop Downs'!$B$43=\"ALL\"),AW8,\"\")","v":4},4,4]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,null,"General","-",null,"N/A","General","N/A","FRC review, pg. 7-8:\nFair, balanced and understandable- \nA fair and balanced report addresses both positive and negative aspects of the organisation’s stewardship practice – for example, reports should acknowledge setbacks experienced and lessons learned, as well as successes.\nBe clear about how representative the activities reported are of the organisation’s stewardship practice as a whole. For example, where a policy or approach only applies to some regions or asset classes the report should be clear about this.\nBetter reports identified examples of engagements that had not been successful or where policies and approaches were still in development and how they plan to improve in the future. This should be an area of focus in 2021.\nWrite in plain English and avoid excessive use of jargon. Better reports had a clear structure, explained connections between different sections,  and presented information graphically\nwhere appropriate. Some reports we reviewed included a glossary or defined key terms in the report.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T9<>\"\",'UK Stewardship Code_data'!$T9&\" \"&'UK Stewardship Code_data'!$U9&\" \"&'UK Stewardship Code_data'!$V9&\" \"&'UK Stewardship Code_data'!$W9&\" \"&'UK Stewardship Code_data'!$X9&\" \"&'UK Stewardship Code_data'!$Y9&\" \"&'UK Stewardship Code_data'!$Z9&\" \"&'UK Stewardship Code_data'!$AA9&\" \"&'UK Stewardship Code_data'!$AB9&\" \"&'UK Stewardship Code_data'!$AC9&\" \"&'UK Stewardship Code_data'!$AD9&\" \"&'UK Stewardship Code_data'!$AE9&\" \"&'UK Stewardship Code_data'!$AF9&\" \"&'UK Stewardship Code_data'!$AG9&\" \"&'UK Stewardship Code_data'!$AH9&\" \"&'UK Stewardship Code_data'!$AI9&\" \"&'UK Stewardship Code_data'!$AJ9&\" \"&'UK Stewardship Code_data'!$AK9&\" \"&'UK Stewardship Code_data'!$AL9&\" \"&'UK Stewardship Code_data'!$AM9&\" \"&'UK Stewardship Code_data'!$AN9&\" \"&'UK Stewardship Code_data'!$AO9&\" \"&'UK Stewardship Code_data'!$AP9,\"\")","v":""},"General reporting guidance","General reporting guidance","General reporting guidance",null,null,{"$f":"ROWS($B$5:B9)","v":5},{"$f":"IF(OR('Drop Downs'!$B$42=M9,'Drop Downs'!$B$42=\"ALL\"),AW9,\"\")","v":5},{"$f":"IF(OR('Drop Downs'!$B$43=N9,'Drop Downs'!$B$43=\"ALL\"),AW9,\"\")","v":5},5,5]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,null,"General","-",null,"N/A","General","N/A","FRC review, pg 8:\nAsset classes and geographies: Organisations should respond to the reporting expectation under Principle 6, which asks signatories to disclose a breakdown of their assets under management across asset classes and geographies. They should then seek to reflect this balance in their report. For example, if a firm is invested in both equities and fixed income, they should attempt to include a balance of examples from these asset classes in their report.\nBetter reporting clearly explained the rights and responsibilities associated with different asset classes and geographies, and demonstrated how their approach differed as a result. They also used data, examples and case studies to demonstrate their activities and outcomes.\nWe recognise that some organisations are still developing their stewardship practice in asset classes outside UK listed equity. Where this is the case, organisations should be transparent about their current approach and identify where their approach differs across asset classes. They should also identify any limitations or barriers to their current practice and explain what they are doing to address these in the future. We expect that organisations will continue to develop their practices and reporting in 2021 and beyond.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T10<>\"\",'UK Stewardship Code_data'!$T10&\" \"&'UK Stewardship Code_data'!$U10&\" \"&'UK Stewardship Code_data'!$V10&\" \"&'UK Stewardship Code_data'!$W10&\" \"&'UK Stewardship Code_data'!$X10&\" \"&'UK Stewardship Code_data'!$Y10&\" \"&'UK Stewardship Code_data'!$Z10&\" \"&'UK Stewardship Code_data'!$AA10&\" \"&'UK Stewardship Code_data'!$AB10&\" \"&'UK Stewardship Code_data'!$AC10&\" \"&'UK Stewardship Code_data'!$AD10&\" \"&'UK Stewardship Code_data'!$AE10&\" \"&'UK Stewardship Code_data'!$AF10&\" \"&'UK Stewardship Code_data'!$AG10&\" \"&'UK Stewardship Code_data'!$AH10&\" \"&'UK Stewardship Code_data'!$AI10&\" \"&'UK Stewardship Code_data'!$AJ10&\" \"&'UK Stewardship Code_data'!$AK10&\" \"&'UK Stewardship Code_data'!$AL10&\" \"&'UK Stewardship Code_data'!$AM10&\" \"&'UK Stewardship Code_data'!$AN10&\" \"&'UK Stewardship Code_data'!$AO10&\" \"&'UK Stewardship Code_data'!$AP10,\"\")","v":""},"General reporting guidance","General reporting guidance","General reporting guidance",null,null,{"$f":"ROWS($B$5:B10)","v":6},{"$f":"IF(OR('Drop Downs'!$B$42=M10,'Drop Downs'!$B$42=\"ALL\"),AW10,\"\")","v":6},{"$f":"IF(OR('Drop Downs'!$B$43=N10,'Drop Downs'!$B$43=\"ALL\"),AW10,\"\")","v":6},6,6]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_1_a","Purpose_and_governance","Principle 1: Purpose, strategy and culture","Context","Principle 1 (pg. 8)","Explanation of the purpose of the organisation and an outline of its culture, values, business model and strategy","N/A","FRC review, pg. 10-11: reporting could be improved with a description of culture and values, and the business model and strategy – how does the firm fulfil its purpose and its plans to do so over the next three to five years. Explanations of purpose should be distinctive to the organisation and not easily applied to another organisation. \n\nFor asset owners, the focus for context reporting under Principle 1 should be being clear about the purpose the organisation serves and for who (linking to Principle 6, context), as well as its investment beliefs and strategy... For some asset owners a description of the business model may not be relevant. However, asset owners should be able to outline their values and may be able to outline their culture, including the culture of the board of trustees in the case of pension funds.\n\nBetter examples from the asset manager reports we reviewed, link purpose to the organisation’s origins, ownership structure and client or member base, and make a connection to the investment beliefs, business\nmodel and strategy (including outlining the strategy). Business model reporting should provide a clear and concise overview of what the business does, and how it operates and benefits, with an illustration to support this","PRI_OO_1","PRI_OO_1.1","PRI_OO_4","PRI_OO_30","PRI_ISP_41","PRI_ISP_42",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T11<>\"\",'UK Stewardship Code_data'!$T11&\" \"&'UK Stewardship Code_data'!$U11&\" \"&'UK Stewardship Code_data'!$V11&\" \"&'UK Stewardship Code_data'!$W11&\" \"&'UK Stewardship Code_data'!$X11&\" \"&'UK Stewardship Code_data'!$Y11&\" \"&'UK Stewardship Code_data'!$Z11&\" \"&'UK Stewardship Code_data'!$AA11&\" \"&'UK Stewardship Code_data'!$AB11&\" \"&'UK Stewardship Code_data'!$AC11&\" \"&'UK Stewardship Code_data'!$AD11&\" \"&'UK Stewardship Code_data'!$AE11&\" \"&'UK Stewardship Code_data'!$AF11&\" \"&'UK Stewardship Code_data'!$AG11&\" \"&'UK Stewardship Code_data'!$AH11&\" \"&'UK Stewardship Code_data'!$AI11&\" \"&'UK Stewardship Code_data'!$AJ11&\" \"&'UK Stewardship Code_data'!$AK11&\" \"&'UK Stewardship Code_data'!$AL11&\" \"&'UK Stewardship Code_data'!$AM11&\" \"&'UK Stewardship Code_data'!$AN11&\" \"&'UK Stewardship Code_data'!$AO11&\" \"&'UK Stewardship Code_data'!$AP11,\"\")","v":"PRI_OO_1 PRI_OO_1.1 PRI_OO_4 PRI_OO_30 PRI_ISP_41 PRI_ISP_42                 "},"Description","Organisational Overview ","Governance ",null,null,{"$f":"ROWS($B$5:B11)","v":7},{"$f":"IF(OR('Drop Downs'!$B$42=M11,'Drop Downs'!$B$42=\"ALL\"),AW11,\"\")","v":7},{"$f":"IF(OR('Drop Downs'!$B$43=N11,'Drop Downs'!$B$43=\"ALL\"),AW11,\"\")","v":7},7,7]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_1_b","Purpose_and_governance","Principle 1: Purpose, strategy and culture","Context","Principle 1 (pg. 8)","Explanation of their investment beliefs, i.e. what factors they consider important for desired investment outcomes and why.","N/A","FRC review, pg. 10-11: reporting could be improved with more detail on investment beliefs (the factors they consider important for desired investment outcomes and why).... For asset owners, the focus for context\nreporting under Principle 1 should be being clear about the purpose the organisation serves and for who (linking to Principle 6, context), as well as its investment beliefs and strategy. If investment beliefs are documented elsewhere, for example, as part of an investment strategy, the disclosure in the stewardship report should summarise the key features before linking elsewhere.","PRI_SLS_1_a",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T12<>\"\",'UK Stewardship Code_data'!$T12&\" \"&'UK Stewardship Code_data'!$U12&\" \"&'UK Stewardship Code_data'!$V12&\" \"&'UK Stewardship Code_data'!$W12&\" \"&'UK Stewardship Code_data'!$X12&\" \"&'UK Stewardship Code_data'!$Y12&\" \"&'UK Stewardship Code_data'!$Z12&\" \"&'UK Stewardship Code_data'!$AA12&\" \"&'UK Stewardship Code_data'!$AB12&\" \"&'UK Stewardship Code_data'!$AC12&\" \"&'UK Stewardship Code_data'!$AD12&\" \"&'UK Stewardship Code_data'!$AE12&\" \"&'UK Stewardship Code_data'!$AF12&\" \"&'UK Stewardship Code_data'!$AG12&\" \"&'UK Stewardship Code_data'!$AH12&\" \"&'UK Stewardship Code_data'!$AI12&\" \"&'UK Stewardship Code_data'!$AJ12&\" \"&'UK Stewardship Code_data'!$AK12&\" \"&'UK Stewardship Code_data'!$AL12&\" \"&'UK Stewardship Code_data'!$AM12&\" \"&'UK Stewardship Code_data'!$AN12&\" \"&'UK Stewardship Code_data'!$AO12&\" \"&'UK Stewardship Code_data'!$AP12,\"\")","v":"PRI_SLS_1_a                      "},"Description","Investment (general) ","Investment beliefs ",null,null,{"$f":"ROWS($B$5:B12)","v":8},{"$f":"IF(OR('Drop Downs'!$B$42=M12,'Drop Downs'!$B$42=\"ALL\"),AW12,\"\")","v":8},{"$f":"IF(OR('Drop Downs'!$B$43=N12,'Drop Downs'!$B$43=\"ALL\"),AW12,\"\")","v":8},8,8]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_1_c","Purpose_and_governance","Principle 1: Purpose, strategy and culture","Activity","Principle 1 (pg. 8)","Actions taken to ensure their investment beliefs, strategy and culture enable effective stewardship","N/A","FRC review, pg. 12:  We want to understand how these elements are embedded throughout the organisation and expect organisations to demonstrate this in different ways. For example, for asset owners this could be how these influence their choice of investment consultant or asset manager, how they set stewardship expectations of their asset managers, and how they oversee the activity of those that operate on their behalf (link to Principles 7 and 8). ","PRI_SLS_1_b","PRI_ISP_13","PRI_SAM_3","PRI_ISP_62",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T13<>\"\",'UK Stewardship Code_data'!$T13&\" \"&'UK Stewardship Code_data'!$U13&\" \"&'UK Stewardship Code_data'!$V13&\" \"&'UK Stewardship Code_data'!$W13&\" \"&'UK Stewardship Code_data'!$X13&\" \"&'UK Stewardship Code_data'!$Y13&\" \"&'UK Stewardship Code_data'!$Z13&\" \"&'UK Stewardship Code_data'!$AA13&\" \"&'UK Stewardship Code_data'!$AB13&\" \"&'UK Stewardship Code_data'!$AC13&\" \"&'UK Stewardship Code_data'!$AD13&\" \"&'UK Stewardship Code_data'!$AE13&\" \"&'UK Stewardship Code_data'!$AF13&\" \"&'UK Stewardship Code_data'!$AG13&\" \"&'UK Stewardship Code_data'!$AH13&\" \"&'UK Stewardship Code_data'!$AI13&\" \"&'UK Stewardship Code_data'!$AJ13&\" \"&'UK Stewardship Code_data'!$AK13&\" \"&'UK Stewardship Code_data'!$AL13&\" \"&'UK Stewardship Code_data'!$AM13&\" \"&'UK Stewardship Code_data'!$AN13&\" \"&'UK Stewardship Code_data'!$AO13&\" \"&'UK Stewardship Code_data'!$AP13,\"\")","v":"PRI_SLS_1_b PRI_ISP_13 PRI_SAM_3 PRI_ISP_62                   "},"Description","Investment (general) ","Investment beliefs ",null,null,{"$f":"ROWS($B$5:B13)","v":9},{"$f":"IF(OR('Drop Downs'!$B$42=M13,'Drop Downs'!$B$42=\"ALL\"),AW13,\"\")","v":9},{"$f":"IF(OR('Drop Downs'!$B$43=N13,'Drop Downs'!$B$43=\"ALL\"),AW13,\"\")","v":9},9,9]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_1_d","Purpose_and_governance","Principle 1: Purpose, strategy and culture","Outcome","Principle 1 (pg. 8)","Explanation of how their purpose and investment beliefs have guided their stewardship, investment strategy and decision-making ","N/A","FRC review, pg. 12: identifying examples of activity or decisions taken, with reference to the purpose and investment beliefs","PRI_OO_10","PRI_OO_30","PRI_SLS_2_a","PRI_ISP_11","PRI_ISP_3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T14<>\"\",'UK Stewardship Code_data'!$T14&\" \"&'UK Stewardship Code_data'!$U14&\" \"&'UK Stewardship Code_data'!$V14&\" \"&'UK Stewardship Code_data'!$W14&\" \"&'UK Stewardship Code_data'!$X14&\" \"&'UK Stewardship Code_data'!$Y14&\" \"&'UK Stewardship Code_data'!$Z14&\" \"&'UK Stewardship Code_data'!$AA14&\" \"&'UK Stewardship Code_data'!$AB14&\" \"&'UK Stewardship Code_data'!$AC14&\" \"&'UK Stewardship Code_data'!$AD14&\" \"&'UK Stewardship Code_data'!$AE14&\" \"&'UK Stewardship Code_data'!$AF14&\" \"&'UK Stewardship Code_data'!$AG14&\" \"&'UK Stewardship Code_data'!$AH14&\" \"&'UK Stewardship Code_data'!$AI14&\" \"&'UK Stewardship Code_data'!$AJ14&\" \"&'UK Stewardship Code_data'!$AK14&\" \"&'UK Stewardship Code_data'!$AL14&\" \"&'UK Stewardship Code_data'!$AM14&\" \"&'UK Stewardship Code_data'!$AN14&\" \"&'UK Stewardship Code_data'!$AO14&\" \"&'UK Stewardship Code_data'!$AP14,\"\")","v":"PRI_OO_10 PRI_OO_30 PRI_SLS_2_a PRI_ISP_11 PRI_ISP_3                  "},"Assessment","Investment (general) ","Investment beliefs ",null,null,{"$f":"ROWS($B$5:B14)","v":10},{"$f":"IF(OR('Drop Downs'!$B$42=M14,'Drop Downs'!$B$42=\"ALL\"),AW14,\"\")","v":10},{"$f":"IF(OR('Drop Downs'!$B$43=N14,'Drop Downs'!$B$43=\"ALL\"),AW14,\"\")","v":10},10,10]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_1_e","Purpose_and_governance","Principle 1: Purpose, strategy and culture","Outcome","Principle 1 (pg. 8)","Assessment of how effective they have been in serving the best interests of clients and beneficiaries","N/A","FRC review, pg. 12: serving the best interests of clients and beneficiaries is the primary purpose of effective stewardship, so we expect to see some consideration of this linking to the Principle itself.","PRI_SLS_2_b",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T15<>\"\",'UK Stewardship Code_data'!$T15&\" \"&'UK Stewardship Code_data'!$U15&\" \"&'UK Stewardship Code_data'!$V15&\" \"&'UK Stewardship Code_data'!$W15&\" \"&'UK Stewardship Code_data'!$X15&\" \"&'UK Stewardship Code_data'!$Y15&\" \"&'UK Stewardship Code_data'!$Z15&\" \"&'UK Stewardship Code_data'!$AA15&\" \"&'UK Stewardship Code_data'!$AB15&\" \"&'UK Stewardship Code_data'!$AC15&\" \"&'UK Stewardship Code_data'!$AD15&\" \"&'UK Stewardship Code_data'!$AE15&\" \"&'UK Stewardship Code_data'!$AF15&\" \"&'UK Stewardship Code_data'!$AG15&\" \"&'UK Stewardship Code_data'!$AH15&\" \"&'UK Stewardship Code_data'!$AI15&\" \"&'UK Stewardship Code_data'!$AJ15&\" \"&'UK Stewardship Code_data'!$AK15&\" \"&'UK Stewardship Code_data'!$AL15&\" \"&'UK Stewardship Code_data'!$AM15&\" \"&'UK Stewardship Code_data'!$AN15&\" \"&'UK Stewardship Code_data'!$AO15&\" \"&'UK Stewardship Code_data'!$AP15,\"\")","v":"PRI_SLS_2_b                      "},"Assessment","Investment (general) ","Investment beliefs ",null,null,{"$f":"ROWS($B$5:B15)","v":11},{"$f":"IF(OR('Drop Downs'!$B$42=M15,'Drop Downs'!$B$42=\"ALL\"),AW15,\"\")","v":11},{"$f":"IF(OR('Drop Downs'!$B$43=N15,'Drop Downs'!$B$43=\"ALL\"),AW15,\"\")","v":11},11,11]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_2_a","Purpose_and_governance","Principle 2: Governance, resources and incentives","Activity","Principle 2 (pg. 9)","Explanation of how their governance structures and processes have enabled oversight and accountability for effective stewardship within their organisation and the rationale for their chosen approach ","N/A","FRC review, pg. 13: better examples of reporting clearly set the governance for stewardship and responsible investment in the context of the organisation’s overall governance structures. Good examples of reporting explain who has overall accountability for effective stewardship and the reporting lines, as well as any groups and committees involved in reviewing stewardship policies, their composition and the level of decision-making or influence they have. Although not explicitly referenced in the Code, it is difficult to provide transparent and meaningful disclosure on governance without referring to ownership structure. For example, where an asset manager’s client is also their parent/group company, this relationship should be clearly explained (links to Principle 3). ","PRI_OO_9_LE","PRI_OO_9_FI","PRI_OO_9_ALT","PRI_OO_9_HF","PRI_ISP_12","PRI_ISP_12.1","PRI_ISP_13","PRI_ISP_21","PRI_ISP_22","PRI_ISP_11","PRI_ISP_1.1","PRI_ISP_1.2","PRI_ISP_6",null,null,null,null,"PRI_ISP_7",null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T16<>\"\",'UK Stewardship Code_data'!$T16&\" \"&'UK Stewardship Code_data'!$U16&\" \"&'UK Stewardship Code_data'!$V16&\" \"&'UK Stewardship Code_data'!$W16&\" \"&'UK Stewardship Code_data'!$X16&\" \"&'UK Stewardship Code_data'!$Y16&\" \"&'UK Stewardship Code_data'!$Z16&\" \"&'UK Stewardship Code_data'!$AA16&\" \"&'UK Stewardship Code_data'!$AB16&\" \"&'UK Stewardship Code_data'!$AC16&\" \"&'UK Stewardship Code_data'!$AD16&\" \"&'UK Stewardship Code_data'!$AE16&\" \"&'UK Stewardship Code_data'!$AF16&\" \"&'UK Stewardship Code_data'!$AG16&\" \"&'UK Stewardship Code_data'!$AH16&\" \"&'UK Stewardship Code_data'!$AI16&\" \"&'UK Stewardship Code_data'!$AJ16&\" \"&'UK Stewardship Code_data'!$AK16&\" \"&'UK Stewardship Code_data'!$AL16&\" \"&'UK Stewardship Code_data'!$AM16&\" \"&'UK Stewardship Code_data'!$AN16&\" \"&'UK Stewardship Code_data'!$AO16&\" \"&'UK Stewardship Code_data'!$AP16,\"\")","v":"PRI_OO_9_LE PRI_OO_9_FI PRI_OO_9_ALT PRI_OO_9_HF PRI_ISP_12 PRI_ISP_12.1 PRI_ISP_13 PRI_ISP_21 PRI_ISP_22 PRI_ISP_11 PRI_ISP_1.1 PRI_ISP_1.2 PRI_ISP_6     PRI_ISP_7     "},"Assessment","Organisational Overview ","Governance ",null,null,{"$f":"ROWS($B$5:B16)","v":12},{"$f":"IF(OR('Drop Downs'!$B$42=M16,'Drop Downs'!$B$42=\"ALL\"),AW16,\"\")","v":12},{"$f":"IF(OR('Drop Downs'!$B$43=N16,'Drop Downs'!$B$43=\"ALL\"),AW16,\"\")","v":12},12,12]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_2_b","Purpose_and_governance","Principle 2: Governance, resources and incentives","Activity","Principle 2 (pg. 9)","Explanation of how they have appropriately resourced stewardship activities, including:\n- their chosen organisational and workforce structures;\n- their seniority, experience, qualifications, training and diversity;\n- their investment in systems, processes, research and analysis;\n- the extent to which service providers were used and the services they provided ","N/A","FRC review, pg. 15-16: Reporting to this Principle links closely to reporting to Principle 7.\nBetter reporting would provide an explanation of why the combination of experience and qualifications is appropriate, linking to the stewardship objectives of the organisation, rather than just stating the biographies of the teams involved in stewardship and responsible investment. \nReporting on the training provided or undertaken by teams, could be improved by explaining how teams are encouraged and supported to keep abreast of developments in stewardship, ESG and investing.\nOn diversity of stewardship and investment teams, we would like to see reports describing the steps organisations are taking to create a more diverse and inclusive organisation [including targets and objectives], and not limiting their efforts to gender diversity. \nBetter reporting explains the use of all third-party providers in relation to stewardship and investment [not just proxy advisors and ESG data providers], as well as a summary of the rationale for the chosen approach.\nAlthough it is not a requirement of the Code, better examples name the providers employed.","PRI_ISP_17","PRI_ISP_9",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T17<>\"\",'UK Stewardship Code_data'!$T17&\" \"&'UK Stewardship Code_data'!$U17&\" \"&'UK Stewardship Code_data'!$V17&\" \"&'UK Stewardship Code_data'!$W17&\" \"&'UK Stewardship Code_data'!$X17&\" \"&'UK Stewardship Code_data'!$Y17&\" \"&'UK Stewardship Code_data'!$Z17&\" \"&'UK Stewardship Code_data'!$AA17&\" \"&'UK Stewardship Code_data'!$AB17&\" \"&'UK Stewardship Code_data'!$AC17&\" \"&'UK Stewardship Code_data'!$AD17&\" \"&'UK Stewardship Code_data'!$AE17&\" \"&'UK Stewardship Code_data'!$AF17&\" \"&'UK Stewardship Code_data'!$AG17&\" \"&'UK Stewardship Code_data'!$AH17&\" \"&'UK Stewardship Code_data'!$AI17&\" \"&'UK Stewardship Code_data'!$AJ17&\" \"&'UK Stewardship Code_data'!$AK17&\" \"&'UK Stewardship Code_data'!$AL17&\" \"&'UK Stewardship Code_data'!$AM17&\" \"&'UK Stewardship Code_data'!$AN17&\" \"&'UK Stewardship Code_data'!$AO17&\" \"&'UK Stewardship Code_data'!$AP17,\"\")","v":"PRI_ISP_17 PRI_ISP_9                     "},"Description","Organisational Overview ","Resources ",null,null,{"$f":"ROWS($B$5:B17)","v":13},{"$f":"IF(OR('Drop Downs'!$B$42=M17,'Drop Downs'!$B$42=\"ALL\"),AW17,\"\")","v":13},{"$f":"IF(OR('Drop Downs'!$B$43=N17,'Drop Downs'!$B$43=\"ALL\"),AW17,\"\")","v":13},13,13]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_2_c","Purpose_and_governance","Principle 2: Governance, resources and incentives","Activity","Principle 2 (pg. 9)","Explanation of how performance management or reward programmes have incentivised the workforce to integrate stewardship and investment decision-making. ","N/A","FRC review, pg. 16: more detail is necessary to make reporting meaningful. An objective of the Code is to better align objectives and incentives across the investment community. Often those making investment decisions are rewarded on the achievement of short-term targets. To better encourage a focus on creating long-term value for clients and beneficiaries, stewardship and investment decision-making needs to be better integrated. The FRC is seeking to understand how performance management, rewards and other instruments are used to encourage effective stewardship. ","PRI_ISP_8 ","PRI_ISP_8.1","PRI_ISP_8.2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T18<>\"\",'UK Stewardship Code_data'!$T18&\" \"&'UK Stewardship Code_data'!$U18&\" \"&'UK Stewardship Code_data'!$V18&\" \"&'UK Stewardship Code_data'!$W18&\" \"&'UK Stewardship Code_data'!$X18&\" \"&'UK Stewardship Code_data'!$Y18&\" \"&'UK Stewardship Code_data'!$Z18&\" \"&'UK Stewardship Code_data'!$AA18&\" \"&'UK Stewardship Code_data'!$AB18&\" \"&'UK Stewardship Code_data'!$AC18&\" \"&'UK Stewardship Code_data'!$AD18&\" \"&'UK Stewardship Code_data'!$AE18&\" \"&'UK Stewardship Code_data'!$AF18&\" \"&'UK Stewardship Code_data'!$AG18&\" \"&'UK Stewardship Code_data'!$AH18&\" \"&'UK Stewardship Code_data'!$AI18&\" \"&'UK Stewardship Code_data'!$AJ18&\" \"&'UK Stewardship Code_data'!$AK18&\" \"&'UK Stewardship Code_data'!$AL18&\" \"&'UK Stewardship Code_data'!$AM18&\" \"&'UK Stewardship Code_data'!$AN18&\" \"&'UK Stewardship Code_data'!$AO18&\" \"&'UK Stewardship Code_data'!$AP18,\"\")","v":"PRI_ISP_8  PRI_ISP_8.1 PRI_ISP_8.2                    "},"Description","Organisational Overview ","Remuneration and reward ",null,null,{"$f":"ROWS($B$5:B18)","v":14},{"$f":"IF(OR('Drop Downs'!$B$42=M18,'Drop Downs'!$B$42=\"ALL\"),AW18,\"\")","v":14},{"$f":"IF(OR('Drop Downs'!$B$43=N18,'Drop Downs'!$B$43=\"ALL\"),AW18,\"\")","v":14},14,14]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_2_d","Purpose_and_governance","Principle 2: Governance, resources and incentives","Outcome","Principle 2 (pg. 9)","Disclosure of how effective their chosen governance structures and processes have been in supporting stewardship, and how they may be improved","N/A","FRC review, pg. 16: This reporting expectation may be fulfilled in many ways and is linked to the reporting expectations for Principle 5. The purpose is to encourage organisations to question and challenge the approaches they take, and continuously seek to improve the structures that underpin effective stewardship. Future reporting should better disclose how organisations have reflected on the\nappropriateness of the governance, processes and resourcing for stewardship.","PRI_ISP_15","PRI_ISP_21","PRI_ISP_23.2","PRI_ISP_24",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T19<>\"\",'UK Stewardship Code_data'!$T19&\" \"&'UK Stewardship Code_data'!$U19&\" \"&'UK Stewardship Code_data'!$V19&\" \"&'UK Stewardship Code_data'!$W19&\" \"&'UK Stewardship Code_data'!$X19&\" \"&'UK Stewardship Code_data'!$Y19&\" \"&'UK Stewardship Code_data'!$Z19&\" \"&'UK Stewardship Code_data'!$AA19&\" \"&'UK Stewardship Code_data'!$AB19&\" \"&'UK Stewardship Code_data'!$AC19&\" \"&'UK Stewardship Code_data'!$AD19&\" \"&'UK Stewardship Code_data'!$AE19&\" \"&'UK Stewardship Code_data'!$AF19&\" \"&'UK Stewardship Code_data'!$AG19&\" \"&'UK Stewardship Code_data'!$AH19&\" \"&'UK Stewardship Code_data'!$AI19&\" \"&'UK Stewardship Code_data'!$AJ19&\" \"&'UK Stewardship Code_data'!$AK19&\" \"&'UK Stewardship Code_data'!$AL19&\" \"&'UK Stewardship Code_data'!$AM19&\" \"&'UK Stewardship Code_data'!$AN19&\" \"&'UK Stewardship Code_data'!$AO19&\" \"&'UK Stewardship Code_data'!$AP19,\"\")","v":"PRI_ISP_15 PRI_ISP_21 PRI_ISP_23.2 PRI_ISP_24                   "},"Assessment","Organisational Overview ","Governance ",null,null,{"$f":"ROWS($B$5:B19)","v":15},{"$f":"IF(OR('Drop Downs'!$B$42=M19,'Drop Downs'!$B$42=\"ALL\"),AW19,\"\")","v":15},{"$f":"IF(OR('Drop Downs'!$B$43=N19,'Drop Downs'!$B$43=\"ALL\"),AW19,\"\")","v":15},15,15]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_3_a","Purpose_and_governance","Principle 3: Conflicts of interest","Context","Principle 3 (pg. 10)","Disclosure of their conflicts policy and how this has been applied to stewardship.","N/A","UKSC note:\nConflicts may arise as a result of:\n• ownership structure;\n• business relationships between asset owners and asset managers, and/or the assets they manage;\n• differences between the stewardship policies of managers and their clients;\n• cross-directorships;\n• bond and equity managers’ objectives; and\n• client or beneficiary interests diverging from each other.\n\nFRC review, pg. 17: Some reports highlighted conflicts of interest only for specific aspects of stewardship (for example, engagement or voting), rather than reporting on their overarching policy. Better reporting gives the overall information on an organisation’s conflicts of interest policy, and is supported by more detailed reporting related to specific stewardship activities.\nLinked with Principle 5, organisations should report on how they have reviewed their conflicts of interest policy, and how this has led to continuous improvement of their management of conflicts of interest. ","PRI_ISP_1.1","PRI_ISP_12",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T20<>\"\",'UK Stewardship Code_data'!$T20&\" \"&'UK Stewardship Code_data'!$U20&\" \"&'UK Stewardship Code_data'!$V20&\" \"&'UK Stewardship Code_data'!$W20&\" \"&'UK Stewardship Code_data'!$X20&\" \"&'UK Stewardship Code_data'!$Y20&\" \"&'UK Stewardship Code_data'!$Z20&\" \"&'UK Stewardship Code_data'!$AA20&\" \"&'UK Stewardship Code_data'!$AB20&\" \"&'UK Stewardship Code_data'!$AC20&\" \"&'UK Stewardship Code_data'!$AD20&\" \"&'UK Stewardship Code_data'!$AE20&\" \"&'UK Stewardship Code_data'!$AF20&\" \"&'UK Stewardship Code_data'!$AG20&\" \"&'UK Stewardship Code_data'!$AH20&\" \"&'UK Stewardship Code_data'!$AI20&\" \"&'UK Stewardship Code_data'!$AJ20&\" \"&'UK Stewardship Code_data'!$AK20&\" \"&'UK Stewardship Code_data'!$AL20&\" \"&'UK Stewardship Code_data'!$AM20&\" \"&'UK Stewardship Code_data'!$AN20&\" \"&'UK Stewardship Code_data'!$AO20&\" \"&'UK Stewardship Code_data'!$AP20,\"\")","v":"PRI_ISP_1.1 PRI_ISP_12                     "},"Description","Organisational Overview ","Conflicts of interest ",null,null,{"$f":"ROWS($B$5:B20)","v":16},{"$f":"IF(OR('Drop Downs'!$B$42=M20,'Drop Downs'!$B$42=\"ALL\"),AW20,\"\")","v":16},{"$f":"IF(OR('Drop Downs'!$B$43=N20,'Drop Downs'!$B$43=\"ALL\"),AW20,\"\")","v":16},16,16]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_3_b","Purpose_and_governance","Principle 3: Conflicts of interest","Activity","Principle 3 (pg. 10)","Explanation of how they have identified and managed any instances of actual or potential conflicts related to stewardship","N/A","FRC review, pg. 17:  Better reporting included examples of potential conflicts, particularly where they highlighted how the conflicts were relevant to their particular organisation, taking into account their structure and operations. Addressing Principle 3 is supported by reporting that provides information about the ownership, governance and workforce structures, and the overall makeup of an organisation, including\nPrinciples 2 and 6. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T21<>\"\",'UK Stewardship Code_data'!$T21&\" \"&'UK Stewardship Code_data'!$U21&\" \"&'UK Stewardship Code_data'!$V21&\" \"&'UK Stewardship Code_data'!$W21&\" \"&'UK Stewardship Code_data'!$X21&\" \"&'UK Stewardship Code_data'!$Y21&\" \"&'UK Stewardship Code_data'!$Z21&\" \"&'UK Stewardship Code_data'!$AA21&\" \"&'UK Stewardship Code_data'!$AB21&\" \"&'UK Stewardship Code_data'!$AC21&\" \"&'UK Stewardship Code_data'!$AD21&\" \"&'UK Stewardship Code_data'!$AE21&\" \"&'UK Stewardship Code_data'!$AF21&\" \"&'UK Stewardship Code_data'!$AG21&\" \"&'UK Stewardship Code_data'!$AH21&\" \"&'UK Stewardship Code_data'!$AI21&\" \"&'UK Stewardship Code_data'!$AJ21&\" \"&'UK Stewardship Code_data'!$AK21&\" \"&'UK Stewardship Code_data'!$AL21&\" \"&'UK Stewardship Code_data'!$AM21&\" \"&'UK Stewardship Code_data'!$AN21&\" \"&'UK Stewardship Code_data'!$AO21&\" \"&'UK Stewardship Code_data'!$AP21,\"\")","v":""},"Assessment","Organisational Overview ","Conflicts of interest ",null,null,{"$f":"ROWS($B$5:B21)","v":17},{"$f":"IF(OR('Drop Downs'!$B$42=M21,'Drop Downs'!$B$42=\"ALL\"),AW21,\"\")","v":17},{"$f":"IF(OR('Drop Downs'!$B$43=N21,'Drop Downs'!$B$43=\"ALL\"),AW21,\"\")","v":17},17,17]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_3_c","Purpose_and_governance","Principle 3: Conflicts of interest","Outcome","Principle 3 (pg. 10)","Disclosure of examples of how they have addressed actual or potential conflicts","N/A","FRC review, pg. 17: If no actual conflicts arose in the year, signatories could discuss potential conflicts that may arise and how they would be addressed.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T22<>\"\",'UK Stewardship Code_data'!$T22&\" \"&'UK Stewardship Code_data'!$U22&\" \"&'UK Stewardship Code_data'!$V22&\" \"&'UK Stewardship Code_data'!$W22&\" \"&'UK Stewardship Code_data'!$X22&\" \"&'UK Stewardship Code_data'!$Y22&\" \"&'UK Stewardship Code_data'!$Z22&\" \"&'UK Stewardship Code_data'!$AA22&\" \"&'UK Stewardship Code_data'!$AB22&\" \"&'UK Stewardship Code_data'!$AC22&\" \"&'UK Stewardship Code_data'!$AD22&\" \"&'UK Stewardship Code_data'!$AE22&\" \"&'UK Stewardship Code_data'!$AF22&\" \"&'UK Stewardship Code_data'!$AG22&\" \"&'UK Stewardship Code_data'!$AH22&\" \"&'UK Stewardship Code_data'!$AI22&\" \"&'UK Stewardship Code_data'!$AJ22&\" \"&'UK Stewardship Code_data'!$AK22&\" \"&'UK Stewardship Code_data'!$AL22&\" \"&'UK Stewardship Code_data'!$AM22&\" \"&'UK Stewardship Code_data'!$AN22&\" \"&'UK Stewardship Code_data'!$AO22&\" \"&'UK Stewardship Code_data'!$AP22,\"\")","v":""},"Description","Organisational Overview ","Conflicts of interest ",null,null,{"$f":"ROWS($B$5:B22)","v":18},{"$f":"IF(OR('Drop Downs'!$B$42=M22,'Drop Downs'!$B$42=\"ALL\"),AW22,\"\")","v":18},{"$f":"IF(OR('Drop Downs'!$B$43=N22,'Drop Downs'!$B$43=\"ALL\"),AW22,\"\")","v":18},18,18]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_4_a","Purpose_and_governance","Principle 4: Promoting well-functioning markets","Activity","Principle 4 (pg. 11)","Explanation of how they have identified and responded to market-wide and systemic risk(s), as appropriate","N/A","UKSC note:\nMarket-wide risks are those that lead to financial loss or affect overall performance of the entire market and include but are not limited to:\n• changes in interest rates;\n• geopolitical issues; and\n• currency rates.\nSystemic risks are those that may lead to the collapse of an industry, financial market or economy and include but are not limited to:\n• climate change; and\n• the failure of a business or group of businesses.\nStakeholders may include investors, issuers, service providers, policymakers, audit firms, not-for-profits, regulators, associations and academics.\n\nFRC review, pg. 20:\nThe FRC is seeking to understand the process that investors follow at an organisational level to monitor the investment environment in order to identify market-wide and systemic risks. This could include the categories and types of risk, use of information sources and communication throughout the organisation. This is as relevant for the governance bodies of asset owners as it is for asset managers and service providers. Where this has identified a risk, what are some of the ways they have responded to it? Fund level risk identification and reporting is not required, but may be a valuable input where there is a wider risk to an industry, market or economy. \nThe determining factor should be whether the issue presents a risk to the market or system. The lists in the Code are examples of areas that may be considered by the firm to present a risk of that nature. They\nare not necessarily specific areas of focus for the FRC’s assessment as that is for firms to determine. However, we would expect reports in 2021 to address climate risk and the risks presented by the Covid-19\npandemic. ","PRI_ISP_10","PRI_ISP_10.1","PRI_ISP_22","all climate change ones, PRI_ISP_29 to PRI_ISP_39.1","PRI_ISP_61",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T23<>\"\",'UK Stewardship Code_data'!$T23&\" \"&'UK Stewardship Code_data'!$U23&\" \"&'UK Stewardship Code_data'!$V23&\" \"&'UK Stewardship Code_data'!$W23&\" \"&'UK Stewardship Code_data'!$X23&\" \"&'UK Stewardship Code_data'!$Y23&\" \"&'UK Stewardship Code_data'!$Z23&\" \"&'UK Stewardship Code_data'!$AA23&\" \"&'UK Stewardship Code_data'!$AB23&\" \"&'UK Stewardship Code_data'!$AC23&\" \"&'UK Stewardship Code_data'!$AD23&\" \"&'UK Stewardship Code_data'!$AE23&\" \"&'UK Stewardship Code_data'!$AF23&\" \"&'UK Stewardship Code_data'!$AG23&\" \"&'UK Stewardship Code_data'!$AH23&\" \"&'UK Stewardship Code_data'!$AI23&\" \"&'UK Stewardship Code_data'!$AJ23&\" \"&'UK Stewardship Code_data'!$AK23&\" \"&'UK Stewardship Code_data'!$AL23&\" \"&'UK Stewardship Code_data'!$AM23&\" \"&'UK Stewardship Code_data'!$AN23&\" \"&'UK Stewardship Code_data'!$AO23&\" \"&'UK Stewardship Code_data'!$AP23,\"\")","v":"PRI_ISP_10 PRI_ISP_10.1 PRI_ISP_22 all climate change ones, PRI_ISP_29 to PRI_ISP_39.1 PRI_ISP_61                  "},"Description","Organisational Overview ","Risk management",null,null,{"$f":"ROWS($B$5:B23)","v":19},{"$f":"IF(OR('Drop Downs'!$B$42=M23,'Drop Downs'!$B$42=\"ALL\"),AW23,\"\")","v":19},{"$f":"IF(OR('Drop Downs'!$B$43=N23,'Drop Downs'!$B$43=\"ALL\"),AW23,\"\")","v":19},19,19]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_4_b","Purpose_and_governance","Principle 4: Promoting well-functioning markets","Activity","Principle 4 (pg. 11)","Explanation of how they have worked with other stakeholders to promote continued improvement of the functioning of financial markets.","N/A","N/A","PRI_ISP_18","PRI_ISP_18.1","PRI_ISP_23","PRI_ISP_23.1","PRI_SO_18","PRI_SO_21","PRI_SO_17","PRI_SO_20",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T24<>\"\",'UK Stewardship Code_data'!$T24&\" \"&'UK Stewardship Code_data'!$U24&\" \"&'UK Stewardship Code_data'!$V24&\" \"&'UK Stewardship Code_data'!$W24&\" \"&'UK Stewardship Code_data'!$X24&\" \"&'UK Stewardship Code_data'!$Y24&\" \"&'UK Stewardship Code_data'!$Z24&\" \"&'UK Stewardship Code_data'!$AA24&\" \"&'UK Stewardship Code_data'!$AB24&\" \"&'UK Stewardship Code_data'!$AC24&\" \"&'UK Stewardship Code_data'!$AD24&\" \"&'UK Stewardship Code_data'!$AE24&\" \"&'UK Stewardship Code_data'!$AF24&\" \"&'UK Stewardship Code_data'!$AG24&\" \"&'UK Stewardship Code_data'!$AH24&\" \"&'UK Stewardship Code_data'!$AI24&\" \"&'UK Stewardship Code_data'!$AJ24&\" \"&'UK Stewardship Code_data'!$AK24&\" \"&'UK Stewardship Code_data'!$AL24&\" \"&'UK Stewardship Code_data'!$AM24&\" \"&'UK Stewardship Code_data'!$AN24&\" \"&'UK Stewardship Code_data'!$AO24&\" \"&'UK Stewardship Code_data'!$AP24,\"\")","v":"PRI_ISP_18 PRI_ISP_18.1 PRI_ISP_23 PRI_ISP_23.1 PRI_SO_18 PRI_SO_21 PRI_SO_17 PRI_SO_20               "},"Description and assessment","Organisational Overview ","Risk management",null,null,{"$f":"ROWS($B$5:B24)","v":20},{"$f":"IF(OR('Drop Downs'!$B$42=M24,'Drop Downs'!$B$42=\"ALL\"),AW24,\"\")","v":20},{"$f":"IF(OR('Drop Downs'!$B$43=N24,'Drop Downs'!$B$43=\"ALL\"),AW24,\"\")","v":20},20,20]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_4_c","Purpose_and_governance","Principle 4: Promoting well-functioning markets","Activity","Principle 4 (pg. 11)","Explanation of the role they played in any relevant industry initiatives in which they have participated, the extent of their contribution and an assessment of their effectiveness, with examples","N/A","FRC review, pg. 21: \nIt may be entirely appropriate to be a signatory to a collaborative initiative rather than play a more active role. Reporting that is fair, balanced and understandable is transparent about the nature and extent of this role played in initiatives.","PRI_ISP_19","PRI_ISP_20","PRI_SO_22","PRI_SO_22.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T25<>\"\",'UK Stewardship Code_data'!$T25&\" \"&'UK Stewardship Code_data'!$U25&\" \"&'UK Stewardship Code_data'!$V25&\" \"&'UK Stewardship Code_data'!$W25&\" \"&'UK Stewardship Code_data'!$X25&\" \"&'UK Stewardship Code_data'!$Y25&\" \"&'UK Stewardship Code_data'!$Z25&\" \"&'UK Stewardship Code_data'!$AA25&\" \"&'UK Stewardship Code_data'!$AB25&\" \"&'UK Stewardship Code_data'!$AC25&\" \"&'UK Stewardship Code_data'!$AD25&\" \"&'UK Stewardship Code_data'!$AE25&\" \"&'UK Stewardship Code_data'!$AF25&\" \"&'UK Stewardship Code_data'!$AG25&\" \"&'UK Stewardship Code_data'!$AH25&\" \"&'UK Stewardship Code_data'!$AI25&\" \"&'UK Stewardship Code_data'!$AJ25&\" \"&'UK Stewardship Code_data'!$AK25&\" \"&'UK Stewardship Code_data'!$AL25&\" \"&'UK Stewardship Code_data'!$AM25&\" \"&'UK Stewardship Code_data'!$AN25&\" \"&'UK Stewardship Code_data'!$AO25&\" \"&'UK Stewardship Code_data'!$AP25,\"\")","v":"PRI_ISP_19 PRI_ISP_20 PRI_SO_22 PRI_SO_22.1                   "},"Description","Organisational Overview ","Risk management",null,null,{"$f":"ROWS($B$5:B25)","v":21},{"$f":"IF(OR('Drop Downs'!$B$42=M25,'Drop Downs'!$B$42=\"ALL\"),AW25,\"\")","v":21},{"$f":"IF(OR('Drop Downs'!$B$43=N25,'Drop Downs'!$B$43=\"ALL\"),AW25,\"\")","v":21},21,21]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_4_d","Purpose_and_governance","Principle 4: Promoting well-functioning markets","Activity","Principle 4 (pg. 11)","Explanation of how they have aligned their investments accordingly (to respond to market-wide and systemic risks)","N/A","N/A","PRI_LE_1 ","PRI_LE_1.1","PRI_LE_3","PRI_LE_3.1","PRI_LE_9","PRI_LE_10","PRI_FI_1","PRI_FI_1.1","PRI_FI_2","PRI_FI_2.1","PRI_PE_5","PRI_INF_5","PRI_RE_5","PRI_HF_2","PRI_HF_2.1","PRI_HF_4","PRI_HF_4.1","PRI_HF_8","PRI_HF_11",null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T26<>\"\",'UK Stewardship Code_data'!$T26&\" \"&'UK Stewardship Code_data'!$U26&\" \"&'UK Stewardship Code_data'!$V26&\" \"&'UK Stewardship Code_data'!$W26&\" \"&'UK Stewardship Code_data'!$X26&\" \"&'UK Stewardship Code_data'!$Y26&\" \"&'UK Stewardship Code_data'!$Z26&\" \"&'UK Stewardship Code_data'!$AA26&\" \"&'UK Stewardship Code_data'!$AB26&\" \"&'UK Stewardship Code_data'!$AC26&\" \"&'UK Stewardship Code_data'!$AD26&\" \"&'UK Stewardship Code_data'!$AE26&\" \"&'UK Stewardship Code_data'!$AF26&\" \"&'UK Stewardship Code_data'!$AG26&\" \"&'UK Stewardship Code_data'!$AH26&\" \"&'UK Stewardship Code_data'!$AI26&\" \"&'UK Stewardship Code_data'!$AJ26&\" \"&'UK Stewardship Code_data'!$AK26&\" \"&'UK Stewardship Code_data'!$AL26&\" \"&'UK Stewardship Code_data'!$AM26&\" \"&'UK Stewardship Code_data'!$AN26&\" \"&'UK Stewardship Code_data'!$AO26&\" \"&'UK Stewardship Code_data'!$AP26,\"\")","v":"PRI_LE_1  PRI_LE_1.1 PRI_LE_3 PRI_LE_3.1 PRI_LE_9 PRI_LE_10 PRI_FI_1 PRI_FI_1.1 PRI_FI_2 PRI_FI_2.1 PRI_PE_5 PRI_INF_5 PRI_RE_5 PRI_HF_2 PRI_HF_2.1 PRI_HF_4 PRI_HF_4.1 PRI_HF_8 PRI_HF_11    "},"Assessment","Investment (general) ","Risk management",null,null,{"$f":"ROWS($B$5:B26)","v":22},{"$f":"IF(OR('Drop Downs'!$B$42=M26,'Drop Downs'!$B$42=\"ALL\"),AW26,\"\")","v":22},{"$f":"IF(OR('Drop Downs'!$B$43=N26,'Drop Downs'!$B$43=\"ALL\"),AW26,\"\")","v":22},22,22]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_4_e","Purpose_and_governance","Principle 4: Promoting well-functioning markets","Outcome","Principle 4 (pg. 11)","Disclosure of an assessment of their effectiveness in identifying and responding to market-wide and systemic risks and promoting well-functioning financial markets.","N/A","FRC review, pg. 23: While the FRC appreciates it may be difficult to attribute an organisation’s actions to an outcome as part of an initiative, there is significant room for reports to reflect on their contribution to initiatives and provide an assessment of their effectiveness in identifying and responding to risk.","PRI_SLS_2_b","PRI_ISP_17","PRI_ISP_22",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T27<>\"\",'UK Stewardship Code_data'!$T27&\" \"&'UK Stewardship Code_data'!$U27&\" \"&'UK Stewardship Code_data'!$V27&\" \"&'UK Stewardship Code_data'!$W27&\" \"&'UK Stewardship Code_data'!$X27&\" \"&'UK Stewardship Code_data'!$Y27&\" \"&'UK Stewardship Code_data'!$Z27&\" \"&'UK Stewardship Code_data'!$AA27&\" \"&'UK Stewardship Code_data'!$AB27&\" \"&'UK Stewardship Code_data'!$AC27&\" \"&'UK Stewardship Code_data'!$AD27&\" \"&'UK Stewardship Code_data'!$AE27&\" \"&'UK Stewardship Code_data'!$AF27&\" \"&'UK Stewardship Code_data'!$AG27&\" \"&'UK Stewardship Code_data'!$AH27&\" \"&'UK Stewardship Code_data'!$AI27&\" \"&'UK Stewardship Code_data'!$AJ27&\" \"&'UK Stewardship Code_data'!$AK27&\" \"&'UK Stewardship Code_data'!$AL27&\" \"&'UK Stewardship Code_data'!$AM27&\" \"&'UK Stewardship Code_data'!$AN27&\" \"&'UK Stewardship Code_data'!$AO27&\" \"&'UK Stewardship Code_data'!$AP27,\"\")","v":"PRI_SLS_2_b PRI_ISP_17 PRI_ISP_22                    "},"Assessment","Organisational Overview ","Risk management",null,null,{"$f":"ROWS($B$5:B27)","v":23},{"$f":"IF(OR('Drop Downs'!$B$42=M27,'Drop Downs'!$B$42=\"ALL\"),AW27,\"\")","v":23},{"$f":"IF(OR('Drop Downs'!$B$43=N27,'Drop Downs'!$B$43=\"ALL\"),AW27,\"\")","v":23},23,23]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_5_a","Purpose_and_governance","Principle 5: Review and assurance","Activity","Principle 5 (pg. 12)","Explanation of how they have reviewed their policies to ensure they enable effective stewardship","N/A","UKSC note: Internal assurance may be by given by senior staff, a designated body, board, committee, or internal audit and external assurance by an independent third party.\n\nFRC review, pg. 24: Better reports explained the approach to reviewing a wider range of relevant policies and processes. They were also specific about what elements of the policies had been reviewed, who\nhad been involved and what changes had been made as a result.","PRI_ISP_53","PRI_ISP_62",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T28<>\"\",'UK Stewardship Code_data'!$T28&\" \"&'UK Stewardship Code_data'!$U28&\" \"&'UK Stewardship Code_data'!$V28&\" \"&'UK Stewardship Code_data'!$W28&\" \"&'UK Stewardship Code_data'!$X28&\" \"&'UK Stewardship Code_data'!$Y28&\" \"&'UK Stewardship Code_data'!$Z28&\" \"&'UK Stewardship Code_data'!$AA28&\" \"&'UK Stewardship Code_data'!$AB28&\" \"&'UK Stewardship Code_data'!$AC28&\" \"&'UK Stewardship Code_data'!$AD28&\" \"&'UK Stewardship Code_data'!$AE28&\" \"&'UK Stewardship Code_data'!$AF28&\" \"&'UK Stewardship Code_data'!$AG28&\" \"&'UK Stewardship Code_data'!$AH28&\" \"&'UK Stewardship Code_data'!$AI28&\" \"&'UK Stewardship Code_data'!$AJ28&\" \"&'UK Stewardship Code_data'!$AK28&\" \"&'UK Stewardship Code_data'!$AL28&\" \"&'UK Stewardship Code_data'!$AM28&\" \"&'UK Stewardship Code_data'!$AN28&\" \"&'UK Stewardship Code_data'!$AO28&\" \"&'UK Stewardship Code_data'!$AP28,\"\")","v":"PRI_ISP_53 PRI_ISP_62                     "},"Description","Organisational Overview ","Governance ",null,null,{"$f":"ROWS($B$5:B28)","v":24},{"$f":"IF(OR('Drop Downs'!$B$42=M28,'Drop Downs'!$B$42=\"ALL\"),AW28,\"\")","v":24},{"$f":"IF(OR('Drop Downs'!$B$43=N28,'Drop Downs'!$B$43=\"ALL\"),AW28,\"\")","v":24},24,24]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_5_b","Purpose_and_governance","Principle 5: Review and assurance","Activity","Principle 5 (pg. 12)","Explanation of what internal or external assurance they have received in relation to stewardship (undertaken directly or on their behalf) and the rationale for their chosen approach;","N/A","FRC review, pg. 24: Better responses, however, explained the approach chosen with reference to the specific needs of the business.","PRI_ISP_52","PRI_ISP_53","PRI_ISP_54","PRI_ISP_55","PRI_ISP_56","PRI_ISP_57","PRI_ISP_59","PRI_ISP_60",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T29<>\"\",'UK Stewardship Code_data'!$T29&\" \"&'UK Stewardship Code_data'!$U29&\" \"&'UK Stewardship Code_data'!$V29&\" \"&'UK Stewardship Code_data'!$W29&\" \"&'UK Stewardship Code_data'!$X29&\" \"&'UK Stewardship Code_data'!$Y29&\" \"&'UK Stewardship Code_data'!$Z29&\" \"&'UK Stewardship Code_data'!$AA29&\" \"&'UK Stewardship Code_data'!$AB29&\" \"&'UK Stewardship Code_data'!$AC29&\" \"&'UK Stewardship Code_data'!$AD29&\" \"&'UK Stewardship Code_data'!$AE29&\" \"&'UK Stewardship Code_data'!$AF29&\" \"&'UK Stewardship Code_data'!$AG29&\" \"&'UK Stewardship Code_data'!$AH29&\" \"&'UK Stewardship Code_data'!$AI29&\" \"&'UK Stewardship Code_data'!$AJ29&\" \"&'UK Stewardship Code_data'!$AK29&\" \"&'UK Stewardship Code_data'!$AL29&\" \"&'UK Stewardship Code_data'!$AM29&\" \"&'UK Stewardship Code_data'!$AN29&\" \"&'UK Stewardship Code_data'!$AO29&\" \"&'UK Stewardship Code_data'!$AP29,\"\")","v":"PRI_ISP_52 PRI_ISP_53 PRI_ISP_54 PRI_ISP_55 PRI_ISP_56 PRI_ISP_57 PRI_ISP_59 PRI_ISP_60               "},"Description and assessment","Organisational Overview ","Governance ",null,null,{"$f":"ROWS($B$5:B29)","v":25},{"$f":"IF(OR('Drop Downs'!$B$42=M29,'Drop Downs'!$B$42=\"ALL\"),AW29,\"\")","v":25},{"$f":"IF(OR('Drop Downs'!$B$43=N29,'Drop Downs'!$B$43=\"ALL\"),AW29,\"\")","v":25},25,25]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_5_c","Purpose_and_governance","Principle 5: Review and assurance","Activity","Principle 5 (pg. 12)","Explanation of how they have ensured their stewardship reporting is fair, balanced and understandable.","N/A","N/A","PRI_ISP_58",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T30<>\"\",'UK Stewardship Code_data'!$T30&\" \"&'UK Stewardship Code_data'!$U30&\" \"&'UK Stewardship Code_data'!$V30&\" \"&'UK Stewardship Code_data'!$W30&\" \"&'UK Stewardship Code_data'!$X30&\" \"&'UK Stewardship Code_data'!$Y30&\" \"&'UK Stewardship Code_data'!$Z30&\" \"&'UK Stewardship Code_data'!$AA30&\" \"&'UK Stewardship Code_data'!$AB30&\" \"&'UK Stewardship Code_data'!$AC30&\" \"&'UK Stewardship Code_data'!$AD30&\" \"&'UK Stewardship Code_data'!$AE30&\" \"&'UK Stewardship Code_data'!$AF30&\" \"&'UK Stewardship Code_data'!$AG30&\" \"&'UK Stewardship Code_data'!$AH30&\" \"&'UK Stewardship Code_data'!$AI30&\" \"&'UK Stewardship Code_data'!$AJ30&\" \"&'UK Stewardship Code_data'!$AK30&\" \"&'UK Stewardship Code_data'!$AL30&\" \"&'UK Stewardship Code_data'!$AM30&\" \"&'UK Stewardship Code_data'!$AN30&\" \"&'UK Stewardship Code_data'!$AO30&\" \"&'UK Stewardship Code_data'!$AP30,\"\")","v":"PRI_ISP_58                      "},"Assessment","Organisational Overview ","Reporting",null,null,{"$f":"ROWS($B$5:B30)","v":26},{"$f":"IF(OR('Drop Downs'!$B$42=M30,'Drop Downs'!$B$42=\"ALL\"),AW30,\"\")","v":26},{"$f":"IF(OR('Drop Downs'!$B$43=N30,'Drop Downs'!$B$43=\"ALL\"),AW30,\"\")","v":26},26,26]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_5_d","Purpose_and_governance","Principle 5: Review and assurance","Outcome","Principle 5 (pg. 12)","Explanation of how their review and assurance has led to the continuous improvement of stewardship policies and processes.","N/A","FRC review, pg. 24: Better responses demonstrated that the review and assurance process was leading to improvements in the organisation’s approach to stewardship by providing specific examples of changes to policies and processes that had come from the review during the reporting period.","PRI_ISP_62","PRI_ISP_54.1","PRI_ISP_53","PRI_ISP_56",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T31<>\"\",'UK Stewardship Code_data'!$T31&\" \"&'UK Stewardship Code_data'!$U31&\" \"&'UK Stewardship Code_data'!$V31&\" \"&'UK Stewardship Code_data'!$W31&\" \"&'UK Stewardship Code_data'!$X31&\" \"&'UK Stewardship Code_data'!$Y31&\" \"&'UK Stewardship Code_data'!$Z31&\" \"&'UK Stewardship Code_data'!$AA31&\" \"&'UK Stewardship Code_data'!$AB31&\" \"&'UK Stewardship Code_data'!$AC31&\" \"&'UK Stewardship Code_data'!$AD31&\" \"&'UK Stewardship Code_data'!$AE31&\" \"&'UK Stewardship Code_data'!$AF31&\" \"&'UK Stewardship Code_data'!$AG31&\" \"&'UK Stewardship Code_data'!$AH31&\" \"&'UK Stewardship Code_data'!$AI31&\" \"&'UK Stewardship Code_data'!$AJ31&\" \"&'UK Stewardship Code_data'!$AK31&\" \"&'UK Stewardship Code_data'!$AL31&\" \"&'UK Stewardship Code_data'!$AM31&\" \"&'UK Stewardship Code_data'!$AN31&\" \"&'UK Stewardship Code_data'!$AO31&\" \"&'UK Stewardship Code_data'!$AP31,\"\")","v":"PRI_ISP_62 PRI_ISP_54.1 PRI_ISP_53 PRI_ISP_56                   "},"Assessment","Organisational Overview ","Governance ",null,null,{"$f":"ROWS($B$5:B31)","v":27},{"$f":"IF(OR('Drop Downs'!$B$42=M31,'Drop Downs'!$B$42=\"ALL\"),AW31,\"\")","v":27},{"$f":"IF(OR('Drop Downs'!$B$43=N31,'Drop Downs'!$B$43=\"ALL\"),AW31,\"\")","v":27},27,27]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_6_a","Investment_approach","Principle 6: Client and beneficiary needs","Context","Principle 6 (pg. 13)","The approximate breakdown of:\n- the scheme(s) structure, for example, whether the scheme is a master trust, occupational pension fund, defined benefit or defined contribution, etc;\n- the size and profile of their membership, including number of members in the scheme and the average age of members;\nOR\n- their client base, for example, institutional versus retail, and geographic distribution; \n- assets under management across asset classes and geographies;","The number of members in the scheme\nThe average age of members","Note: Different requirements for asset owners and asset managers\n\nFRC review, pg. 25: The context of the stewardship activities and communication of these to clients or beneficiaries is important to address the reporting expectations of this Principle. \n\nReports need to provide an overall breakdown of assets under management across asset classes and geographies, as well as a breakdown of the client base or scheme structure and membership. \n\nProvide information on all of the assets under management rather than just on the funds where the organisational\nstewardship approach applies.\n","PRI_OO_5","PRI_OO_18",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T32<>\"\",'UK Stewardship Code_data'!$T32&\" \"&'UK Stewardship Code_data'!$U32&\" \"&'UK Stewardship Code_data'!$V32&\" \"&'UK Stewardship Code_data'!$W32&\" \"&'UK Stewardship Code_data'!$X32&\" \"&'UK Stewardship Code_data'!$Y32&\" \"&'UK Stewardship Code_data'!$Z32&\" \"&'UK Stewardship Code_data'!$AA32&\" \"&'UK Stewardship Code_data'!$AB32&\" \"&'UK Stewardship Code_data'!$AC32&\" \"&'UK Stewardship Code_data'!$AD32&\" \"&'UK Stewardship Code_data'!$AE32&\" \"&'UK Stewardship Code_data'!$AF32&\" \"&'UK Stewardship Code_data'!$AG32&\" \"&'UK Stewardship Code_data'!$AH32&\" \"&'UK Stewardship Code_data'!$AI32&\" \"&'UK Stewardship Code_data'!$AJ32&\" \"&'UK Stewardship Code_data'!$AK32&\" \"&'UK Stewardship Code_data'!$AL32&\" \"&'UK Stewardship Code_data'!$AM32&\" \"&'UK Stewardship Code_data'!$AN32&\" \"&'UK Stewardship Code_data'!$AO32&\" \"&'UK Stewardship Code_data'!$AP32,\"\")","v":"PRI_OO_5 PRI_OO_18                     "},"Data and description","Organisational Overview ","Organisational data (e.g. AUM, number of members) ",null,null,{"$f":"ROWS($B$5:B32)","v":28},{"$f":"IF(OR('Drop Downs'!$B$42=M32,'Drop Downs'!$B$42=\"ALL\"),AW32,\"\")","v":28},{"$f":"IF(OR('Drop Downs'!$B$43=N32,'Drop Downs'!$B$43=\"ALL\"),AW32,\"\")","v":28},28,28]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_6_b","Investment_approach","Principle 6: Client and beneficiary needs","Context","Principle 6 (pg. 13)","The investment time horizon considered appropriate to deliver to the needs of clients and/or beneficiaries and why.","N/A","N/A","PRI_ISP_30.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T33<>\"\",'UK Stewardship Code_data'!$T33&\" \"&'UK Stewardship Code_data'!$U33&\" \"&'UK Stewardship Code_data'!$V33&\" \"&'UK Stewardship Code_data'!$W33&\" \"&'UK Stewardship Code_data'!$X33&\" \"&'UK Stewardship Code_data'!$Y33&\" \"&'UK Stewardship Code_data'!$Z33&\" \"&'UK Stewardship Code_data'!$AA33&\" \"&'UK Stewardship Code_data'!$AB33&\" \"&'UK Stewardship Code_data'!$AC33&\" \"&'UK Stewardship Code_data'!$AD33&\" \"&'UK Stewardship Code_data'!$AE33&\" \"&'UK Stewardship Code_data'!$AF33&\" \"&'UK Stewardship Code_data'!$AG33&\" \"&'UK Stewardship Code_data'!$AH33&\" \"&'UK Stewardship Code_data'!$AI33&\" \"&'UK Stewardship Code_data'!$AJ33&\" \"&'UK Stewardship Code_data'!$AK33&\" \"&'UK Stewardship Code_data'!$AL33&\" \"&'UK Stewardship Code_data'!$AM33&\" \"&'UK Stewardship Code_data'!$AN33&\" \"&'UK Stewardship Code_data'!$AO33&\" \"&'UK Stewardship Code_data'!$AP33,\"\")","v":"PRI_ISP_30.1                      "},"Description","Investment (general) ","Investment beliefs ",null,null,{"$f":"ROWS($B$5:B33)","v":29},{"$f":"IF(OR('Drop Downs'!$B$42=M33,'Drop Downs'!$B$42=\"ALL\"),AW33,\"\")","v":29},{"$f":"IF(OR('Drop Downs'!$B$43=N33,'Drop Downs'!$B$43=\"ALL\"),AW33,\"\")","v":29},29,29]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_6_c","Investment_approach","Principle 6: Client and beneficiary needs","Activity","Principle 6 (pg. 14)","Explanation of how they have sought beneficiaries’ views (where they have done so) and the reason for their chosen approach;\nOR\n• how they have sought and received clients’ views and the reason for their chosen approach;","N/A","Note: Different requirements for asset owners and asset managers\n\nFRC review, pg. 25: Better reporting would explain their overall approach to communicating to clients or beneficiaries, and how they have sought views, rather than just issue-specific communications.\nEffective reporting to the Code explains not only the methods for client and beneficiary communication,  also the outcomes, including reflection and evaluation of how effective this has been, and how views have\nbeen taken into account. \nCover where they have not managed assets in alignment with their clients’ policies, such as (but not limited to) in the context of voting – for example, where an asset manager explains their house policy and votes in accordance with this, when perhaps client voting policy differs.","PRI_ISP_16","PRI_ISP_45","PRI_ISP_28",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T34<>\"\",'UK Stewardship Code_data'!$T34&\" \"&'UK Stewardship Code_data'!$U34&\" \"&'UK Stewardship Code_data'!$V34&\" \"&'UK Stewardship Code_data'!$W34&\" \"&'UK Stewardship Code_data'!$X34&\" \"&'UK Stewardship Code_data'!$Y34&\" \"&'UK Stewardship Code_data'!$Z34&\" \"&'UK Stewardship Code_data'!$AA34&\" \"&'UK Stewardship Code_data'!$AB34&\" \"&'UK Stewardship Code_data'!$AC34&\" \"&'UK Stewardship Code_data'!$AD34&\" \"&'UK Stewardship Code_data'!$AE34&\" \"&'UK Stewardship Code_data'!$AF34&\" \"&'UK Stewardship Code_data'!$AG34&\" \"&'UK Stewardship Code_data'!$AH34&\" \"&'UK Stewardship Code_data'!$AI34&\" \"&'UK Stewardship Code_data'!$AJ34&\" \"&'UK Stewardship Code_data'!$AK34&\" \"&'UK Stewardship Code_data'!$AL34&\" \"&'UK Stewardship Code_data'!$AM34&\" \"&'UK Stewardship Code_data'!$AN34&\" \"&'UK Stewardship Code_data'!$AO34&\" \"&'UK Stewardship Code_data'!$AP34,\"\")","v":"PRI_ISP_16 PRI_ISP_45 PRI_ISP_28                    "},"Description","Investment (general) ","Beneficiaries/client engagement",null,null,{"$f":"ROWS($B$5:B34)","v":30},{"$f":"IF(OR('Drop Downs'!$B$42=M34,'Drop Downs'!$B$42=\"ALL\"),AW34,\"\")","v":30},{"$f":"IF(OR('Drop Downs'!$B$43=N34,'Drop Downs'!$B$43=\"ALL\"),AW34,\"\")","v":30},30,30]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_6_d","Investment_approach","Principle 6: Client and beneficiary needs","Activity","Principle 6 (pg. 14)","Explanation of how the needs of beneficiaries have been reflected in stewardship and investment aligned with an appropriate investment time horizon;\nOR how assets have been managed in alignment with clients’ stewardship and investment policies;","N/A","Note: Different requirements for asset owners and asset managers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T35<>\"\",'UK Stewardship Code_data'!$T35&\" \"&'UK Stewardship Code_data'!$U35&\" \"&'UK Stewardship Code_data'!$V35&\" \"&'UK Stewardship Code_data'!$W35&\" \"&'UK Stewardship Code_data'!$X35&\" \"&'UK Stewardship Code_data'!$Y35&\" \"&'UK Stewardship Code_data'!$Z35&\" \"&'UK Stewardship Code_data'!$AA35&\" \"&'UK Stewardship Code_data'!$AB35&\" \"&'UK Stewardship Code_data'!$AC35&\" \"&'UK Stewardship Code_data'!$AD35&\" \"&'UK Stewardship Code_data'!$AE35&\" \"&'UK Stewardship Code_data'!$AF35&\" \"&'UK Stewardship Code_data'!$AG35&\" \"&'UK Stewardship Code_data'!$AH35&\" \"&'UK Stewardship Code_data'!$AI35&\" \"&'UK Stewardship Code_data'!$AJ35&\" \"&'UK Stewardship Code_data'!$AK35&\" \"&'UK Stewardship Code_data'!$AL35&\" \"&'UK Stewardship Code_data'!$AM35&\" \"&'UK Stewardship Code_data'!$AN35&\" \"&'UK Stewardship Code_data'!$AO35&\" \"&'UK Stewardship Code_data'!$AP35,\"\")","v":""},"Description","Investment (general) ","Beneficiaries/client engagement",null,null,{"$f":"ROWS($B$5:B35)","v":31},{"$f":"IF(OR('Drop Downs'!$B$42=M35,'Drop Downs'!$B$42=\"ALL\"),AW35,\"\")","v":31},{"$f":"IF(OR('Drop Downs'!$B$43=N35,'Drop Downs'!$B$43=\"ALL\"),AW35,\"\")","v":31},31,31]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_6_e","Investment_approach","Principle 6: Client and beneficiary needs","Activity","Principle 6 (pg. 14)","Explanation of what they have communicated to beneficiaries about their stewardship and investment activities and outcomes to meet beneficiary needs, including the type of information provided, methods and frequency of communication;\nOR\nwhat they have communicated to clients about their stewardship and investment activities and outcomes to meet their needs, including the type of information provided, methods and frequency of communication to enable them to fulfil their stewardship reporting requirements.","N/A","Different requirements for asset owners and asset managers","PRI_ISP_46","PRI_ISP_47","PRI_ISP_48","PRI_ISP_49","PRI_ISP_50","PRI_ISP_51","PRI_LE_13","PRI_LE_14","PRI_FI_21","PRI_PE_14","PRI_INF_16","PRI_RE_19","PRI_HF_13",null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T36<>\"\",'UK Stewardship Code_data'!$T36&\" \"&'UK Stewardship Code_data'!$U36&\" \"&'UK Stewardship Code_data'!$V36&\" \"&'UK Stewardship Code_data'!$W36&\" \"&'UK Stewardship Code_data'!$X36&\" \"&'UK Stewardship Code_data'!$Y36&\" \"&'UK Stewardship Code_data'!$Z36&\" \"&'UK Stewardship Code_data'!$AA36&\" \"&'UK Stewardship Code_data'!$AB36&\" \"&'UK Stewardship Code_data'!$AC36&\" \"&'UK Stewardship Code_data'!$AD36&\" \"&'UK Stewardship Code_data'!$AE36&\" \"&'UK Stewardship Code_data'!$AF36&\" \"&'UK Stewardship Code_data'!$AG36&\" \"&'UK Stewardship Code_data'!$AH36&\" \"&'UK Stewardship Code_data'!$AI36&\" \"&'UK Stewardship Code_data'!$AJ36&\" \"&'UK Stewardship Code_data'!$AK36&\" \"&'UK Stewardship Code_data'!$AL36&\" \"&'UK Stewardship Code_data'!$AM36&\" \"&'UK Stewardship Code_data'!$AN36&\" \"&'UK Stewardship Code_data'!$AO36&\" \"&'UK Stewardship Code_data'!$AP36,\"\")","v":"PRI_ISP_46 PRI_ISP_47 PRI_ISP_48 PRI_ISP_49 PRI_ISP_50 PRI_ISP_51 PRI_LE_13 PRI_LE_14 PRI_FI_21 PRI_PE_14 PRI_INF_16 PRI_RE_19 PRI_HF_13          "},"Description","Investment (general) ","Beneficiaries/client engagement",null,null,{"$f":"ROWS($B$5:B36)","v":32},{"$f":"IF(OR('Drop Downs'!$B$42=M36,'Drop Downs'!$B$42=\"ALL\"),AW36,\"\")","v":32},{"$f":"IF(OR('Drop Downs'!$B$43=N36,'Drop Downs'!$B$43=\"ALL\"),AW36,\"\")","v":32},32,32]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_6_f","Investment_approach","Principle 6: Client and beneficiary needs","Outcome","Principle 6 (pg. 14)","Explanation of how they have evaluated the effectiveness of their chosen methods to understand the needs of clients and/or beneficiaries;\n","N/A","N/A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T37<>\"\",'UK Stewardship Code_data'!$T37&\" \"&'UK Stewardship Code_data'!$U37&\" \"&'UK Stewardship Code_data'!$V37&\" \"&'UK Stewardship Code_data'!$W37&\" \"&'UK Stewardship Code_data'!$X37&\" \"&'UK Stewardship Code_data'!$Y37&\" \"&'UK Stewardship Code_data'!$Z37&\" \"&'UK Stewardship Code_data'!$AA37&\" \"&'UK Stewardship Code_data'!$AB37&\" \"&'UK Stewardship Code_data'!$AC37&\" \"&'UK Stewardship Code_data'!$AD37&\" \"&'UK Stewardship Code_data'!$AE37&\" \"&'UK Stewardship Code_data'!$AF37&\" \"&'UK Stewardship Code_data'!$AG37&\" \"&'UK Stewardship Code_data'!$AH37&\" \"&'UK Stewardship Code_data'!$AI37&\" \"&'UK Stewardship Code_data'!$AJ37&\" \"&'UK Stewardship Code_data'!$AK37&\" \"&'UK Stewardship Code_data'!$AL37&\" \"&'UK Stewardship Code_data'!$AM37&\" \"&'UK Stewardship Code_data'!$AN37&\" \"&'UK Stewardship Code_data'!$AO37&\" \"&'UK Stewardship Code_data'!$AP37,\"\")","v":""},"Assessment","Investment (general) ","Beneficiaries/client engagement",null,null,{"$f":"ROWS($B$5:B37)","v":33},{"$f":"IF(OR('Drop Downs'!$B$42=M37,'Drop Downs'!$B$42=\"ALL\"),AW37,\"\")","v":33},{"$f":"IF(OR('Drop Downs'!$B$43=N37,'Drop Downs'!$B$43=\"ALL\"),AW37,\"\")","v":33},33,33]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_6_g","Investment_approach","Principle 6: Client and beneficiary needs","Outcome","Principle 6 (pg. 14)","Explanation of how they have taken account of the views of beneficiaries where sought, and what actions they have taken as a result;\nOR\nhow they have taken account of the views of clients and what actions they have taken as a result;","N/A","Different requirements for asset owners and asset managers","PRI_ISP_45",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T38<>\"\",'UK Stewardship Code_data'!$T38&\" \"&'UK Stewardship Code_data'!$U38&\" \"&'UK Stewardship Code_data'!$V38&\" \"&'UK Stewardship Code_data'!$W38&\" \"&'UK Stewardship Code_data'!$X38&\" \"&'UK Stewardship Code_data'!$Y38&\" \"&'UK Stewardship Code_data'!$Z38&\" \"&'UK Stewardship Code_data'!$AA38&\" \"&'UK Stewardship Code_data'!$AB38&\" \"&'UK Stewardship Code_data'!$AC38&\" \"&'UK Stewardship Code_data'!$AD38&\" \"&'UK Stewardship Code_data'!$AE38&\" \"&'UK Stewardship Code_data'!$AF38&\" \"&'UK Stewardship Code_data'!$AG38&\" \"&'UK Stewardship Code_data'!$AH38&\" \"&'UK Stewardship Code_data'!$AI38&\" \"&'UK Stewardship Code_data'!$AJ38&\" \"&'UK Stewardship Code_data'!$AK38&\" \"&'UK Stewardship Code_data'!$AL38&\" \"&'UK Stewardship Code_data'!$AM38&\" \"&'UK Stewardship Code_data'!$AN38&\" \"&'UK Stewardship Code_data'!$AO38&\" \"&'UK Stewardship Code_data'!$AP38,\"\")","v":"PRI_ISP_45                      "},"Assessment","Investment (general) ","Beneficiaries/client engagement",null,null,{"$f":"ROWS($B$5:B38)","v":34},{"$f":"IF(OR('Drop Downs'!$B$42=M38,'Drop Downs'!$B$42=\"ALL\"),AW38,\"\")","v":34},{"$f":"IF(OR('Drop Downs'!$B$43=N38,'Drop Downs'!$B$43=\"ALL\"),AW38,\"\")","v":34},34,34]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_6_h","Investment_approach","Principle 6: Client and beneficiary needs","Outcome","Principle 6 (pg. 14)","Explanation of where their managers have not followed their stewardship and investment policies, and the reason for this;\nOR\nwhere they have not managed assets in alignment with their clients’ stewardship and investment policies, and the reason for this.","N/A","Note: Different requirements for asset owners and asset managers","PRI_SAM_16",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T39<>\"\",'UK Stewardship Code_data'!$T39&\" \"&'UK Stewardship Code_data'!$U39&\" \"&'UK Stewardship Code_data'!$V39&\" \"&'UK Stewardship Code_data'!$W39&\" \"&'UK Stewardship Code_data'!$X39&\" \"&'UK Stewardship Code_data'!$Y39&\" \"&'UK Stewardship Code_data'!$Z39&\" \"&'UK Stewardship Code_data'!$AA39&\" \"&'UK Stewardship Code_data'!$AB39&\" \"&'UK Stewardship Code_data'!$AC39&\" \"&'UK Stewardship Code_data'!$AD39&\" \"&'UK Stewardship Code_data'!$AE39&\" \"&'UK Stewardship Code_data'!$AF39&\" \"&'UK Stewardship Code_data'!$AG39&\" \"&'UK Stewardship Code_data'!$AH39&\" \"&'UK Stewardship Code_data'!$AI39&\" \"&'UK Stewardship Code_data'!$AJ39&\" \"&'UK Stewardship Code_data'!$AK39&\" \"&'UK Stewardship Code_data'!$AL39&\" \"&'UK Stewardship Code_data'!$AM39&\" \"&'UK Stewardship Code_data'!$AN39&\" \"&'UK Stewardship Code_data'!$AO39&\" \"&'UK Stewardship Code_data'!$AP39,\"\")","v":"PRI_SAM_16                      "},"Description","Investment (general) ","Beneficiaries/client engagement",null,null,{"$f":"ROWS($B$5:B39)","v":35},{"$f":"IF(OR('Drop Downs'!$B$42=M39,'Drop Downs'!$B$42=\"ALL\"),AW39,\"\")","v":35},{"$f":"IF(OR('Drop Downs'!$B$43=N39,'Drop Downs'!$B$43=\"ALL\"),AW39,\"\")","v":35},35,35]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_7_a","Investment_approach","Principle 7: Stewardship, investment and ESG integration","Context","Principle 7 (pg. 15)","Disclosure of the issues they have prioritised for assessing investments, prior to holding, monitoring through holding and exiting. This should include the ESG issues of importance to them.","N/A","FRC review, pg. 30: better reporting explains the process that had been undertaken to determine which ESG issues are material.","PRI_ISP_44.1","PRI_ISP_45","PRI_LE_1 ","PRI_LE_2","PRI_LE_11","PRI_FI_4","PRI_PE_6.1","PRI_INF_9.1","PRI_INF_3","PRI_PE_3","PRI_PE_3.1","PRI_INF_3.1",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T40<>\"\",'UK Stewardship Code_data'!$T40&\" \"&'UK Stewardship Code_data'!$U40&\" \"&'UK Stewardship Code_data'!$V40&\" \"&'UK Stewardship Code_data'!$W40&\" \"&'UK Stewardship Code_data'!$X40&\" \"&'UK Stewardship Code_data'!$Y40&\" \"&'UK Stewardship Code_data'!$Z40&\" \"&'UK Stewardship Code_data'!$AA40&\" \"&'UK Stewardship Code_data'!$AB40&\" \"&'UK Stewardship Code_data'!$AC40&\" \"&'UK Stewardship Code_data'!$AD40&\" \"&'UK Stewardship Code_data'!$AE40&\" \"&'UK Stewardship Code_data'!$AF40&\" \"&'UK Stewardship Code_data'!$AG40&\" \"&'UK Stewardship Code_data'!$AH40&\" \"&'UK Stewardship Code_data'!$AI40&\" \"&'UK Stewardship Code_data'!$AJ40&\" \"&'UK Stewardship Code_data'!$AK40&\" \"&'UK Stewardship Code_data'!$AL40&\" \"&'UK Stewardship Code_data'!$AM40&\" \"&'UK Stewardship Code_data'!$AN40&\" \"&'UK Stewardship Code_data'!$AO40&\" \"&'UK Stewardship Code_data'!$AP40,\"\")","v":"PRI_ISP_44.1 PRI_ISP_45 PRI_LE_1  PRI_LE_2 PRI_LE_11 PRI_FI_4 PRI_PE_6.1 PRI_INF_9.1 PRI_INF_3 PRI_PE_3 PRI_PE_3.1 PRI_INF_3.1           "},"Description","Investment (general) ","Investment process ",null,null,{"$f":"ROWS($B$5:B40)","v":36},{"$f":"IF(OR('Drop Downs'!$B$42=M40,'Drop Downs'!$B$42=\"ALL\"),AW40,\"\")","v":36},{"$f":"IF(OR('Drop Downs'!$B$43=N40,'Drop Downs'!$B$43=\"ALL\"),AW40,\"\")","v":36},36,36]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_7_b","Investment_approach","Principle 7: Stewardship, investment and ESG integration","Activity","Principle 7 (pg. 15)","Explanation of how integration of stewardship and investment has differed for funds, asset classes and geographies","N/A","FRC review, pg. 28 and 30: strong reporting for this Principle gives a clear understanding of the integration of stewardship across the organisation, and is clear about the differences in approach, where they exist, across funds, asset classes and geographies. It is important to be balanced and to give a view of the whole organisation, even if there are areas where integration is not well established- provide explanations of the levels of embedding across the organisation, not just the integration in sustainability or responsible investment-focused funds. Case studies can be a helpful way of bringing examples to life.\n\nIn better reporting, the overview of the key differences in approach to ESG integration across their operations/assets under management links to the disclosure of an approximate breakdown of client base and assets under management, or scheme structure and membership, a reporting expectation in Principle 6. \n","PRI_SLS_1_c","PRI_LE_1.1","PRI_FI_1","PRI_PE_5","PRI_PE_10","PRI_RE_5","PRI_HF_2.1","PRI_HF_7","PRI_HF_15","PRI_OO_34","PRI_OO_35",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T41<>\"\",'UK Stewardship Code_data'!$T41&\" \"&'UK Stewardship Code_data'!$U41&\" \"&'UK Stewardship Code_data'!$V41&\" \"&'UK Stewardship Code_data'!$W41&\" \"&'UK Stewardship Code_data'!$X41&\" \"&'UK Stewardship Code_data'!$Y41&\" \"&'UK Stewardship Code_data'!$Z41&\" \"&'UK Stewardship Code_data'!$AA41&\" \"&'UK Stewardship Code_data'!$AB41&\" \"&'UK Stewardship Code_data'!$AC41&\" \"&'UK Stewardship Code_data'!$AD41&\" \"&'UK Stewardship Code_data'!$AE41&\" \"&'UK Stewardship Code_data'!$AF41&\" \"&'UK Stewardship Code_data'!$AG41&\" \"&'UK Stewardship Code_data'!$AH41&\" \"&'UK Stewardship Code_data'!$AI41&\" \"&'UK Stewardship Code_data'!$AJ41&\" \"&'UK Stewardship Code_data'!$AK41&\" \"&'UK Stewardship Code_data'!$AL41&\" \"&'UK Stewardship Code_data'!$AM41&\" \"&'UK Stewardship Code_data'!$AN41&\" \"&'UK Stewardship Code_data'!$AO41&\" \"&'UK Stewardship Code_data'!$AP41,\"\")","v":"PRI_SLS_1_c PRI_LE_1.1 PRI_FI_1 PRI_PE_5 PRI_PE_10 PRI_RE_5 PRI_HF_2.1 PRI_HF_7 PRI_HF_15 PRI_OO_34 PRI_OO_35            "},"Description","Investment (general) ","Investment process ",null,null,{"$f":"ROWS($B$5:B41)","v":37},{"$f":"IF(OR('Drop Downs'!$B$42=M41,'Drop Downs'!$B$42=\"ALL\"),AW41,\"\")","v":37},{"$f":"IF(OR('Drop Downs'!$B$43=N41,'Drop Downs'!$B$43=\"ALL\"),AW41,\"\")","v":37},37,37]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_7_c","Investment_approach","Principle 7: Stewardship, investment and ESG integration","Activity","Principle 7 (pg. 15)","Explanation of how they have ensured:\n- tenders have included a requirement to integrate stewardship and investment, including material ESG issues; and\n- the design and award of mandates include requirements to integrate stewardship and investment to align with the investment time horizons of clients and beneficiaries;\nOR\nthe processes they have used to:\n- integrate stewardship and investment, including material ESG issues, to align with the investment time horizons of clients and/or beneficiaries; and\n- ensure service providers have received clear and actionable criteria to support integration of stewardship and investment, including material ESG issues.","N/A","FRC review, pg. 29-31: explain the interaction between investment teams and the stewardship/ESG teams. For example, explaining that while the final investment decisions lie with the fund or portfolio manager, they are supported by regular meetings with the stewardship team. Or explain the wholly integrated approach, with no separate ESG or stewardship team, but all analysts and portfolio managers integrating ESG as a matter of course.\nBetter reporting would explain not just the ESG information provided to fund managers but also the extent to which fund managers are expected to reflect this  information in investment decision-making,\nand how systematically this is integrated into the investment process.\n\nProvide more detail on integration with respect to service providers, e.g. for ESG data providers, explain the extent to which that data is used or how it interacts with proprietary data or systems. Report on how clear and actionable criteria are set for service providers, so that their contributions support integrated stewardship. \n\nFor asset owners, this integration is often about the tendering process, or the creation and monitoring of external investment mandates. Good reporting sets out specifics about expectations of asset managers or\ninvestee companies and explains the approach taken to following up those expectations. ","PRI_LE_3","PRI_LE_3.1","PRI_LE_4","PRI_LE_4.1","PRI_LE_5","PRI_LE_6","PRI_LE_6.1","PRI_FI_1.1","PRI_FI_2","PRI_FI_2.1","PRI_FI_3","PRI_FI_3.1","PRI_FI_14",null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T42<>\"\",'UK Stewardship Code_data'!$T42&\" \"&'UK Stewardship Code_data'!$U42&\" \"&'UK Stewardship Code_data'!$V42&\" \"&'UK Stewardship Code_data'!$W42&\" \"&'UK Stewardship Code_data'!$X42&\" \"&'UK Stewardship Code_data'!$Y42&\" \"&'UK Stewardship Code_data'!$Z42&\" \"&'UK Stewardship Code_data'!$AA42&\" \"&'UK Stewardship Code_data'!$AB42&\" \"&'UK Stewardship Code_data'!$AC42&\" \"&'UK Stewardship Code_data'!$AD42&\" \"&'UK Stewardship Code_data'!$AE42&\" \"&'UK Stewardship Code_data'!$AF42&\" \"&'UK Stewardship Code_data'!$AG42&\" \"&'UK Stewardship Code_data'!$AH42&\" \"&'UK Stewardship Code_data'!$AI42&\" \"&'UK Stewardship Code_data'!$AJ42&\" \"&'UK Stewardship Code_data'!$AK42&\" \"&'UK Stewardship Code_data'!$AL42&\" \"&'UK Stewardship Code_data'!$AM42&\" \"&'UK Stewardship Code_data'!$AN42&\" \"&'UK Stewardship Code_data'!$AO42&\" \"&'UK Stewardship Code_data'!$AP42,\"\")","v":"PRI_LE_3 PRI_LE_3.1 PRI_LE_4 PRI_LE_4.1 PRI_LE_5 PRI_LE_6 PRI_LE_6.1 PRI_FI_1.1 PRI_FI_2 PRI_FI_2.1 PRI_FI_3 PRI_FI_3.1 PRI_FI_14          "},"Assessment","Investment (general) ","Investment process ",null,null,{"$f":"ROWS($B$5:B42)","v":38},{"$f":"IF(OR('Drop Downs'!$B$42=M42,'Drop Downs'!$B$42=\"ALL\"),AW42,\"\")","v":38},{"$f":"IF(OR('Drop Downs'!$B$43=N42,'Drop Downs'!$B$43=\"ALL\"),AW42,\"\")","v":38},38,38]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_7_d","Investment_approach","Principle 7: Stewardship, investment and ESG integration","Outcome","Principle 7 (pg. 15)","Explanation of how information gathered through stewardship has informed acquisition, monitoring and exit decisions, either directly or on their behalf, and with reference to how they have best served clients and/or beneficiaries.","N/A","FRC review, pg. 30: explain how organisations have integrated their approach with those prioritised issues through the investment process, from assessing investments prior to holding, to monitoring positions\nand the decision to exit, if appropriate.","PRI_LE_7","PRI_FI_6","PRI_INF_4","PRI_HF_9","PRI_HF_14","PRI_PE_4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T43<>\"\",'UK Stewardship Code_data'!$T43&\" \"&'UK Stewardship Code_data'!$U43&\" \"&'UK Stewardship Code_data'!$V43&\" \"&'UK Stewardship Code_data'!$W43&\" \"&'UK Stewardship Code_data'!$X43&\" \"&'UK Stewardship Code_data'!$Y43&\" \"&'UK Stewardship Code_data'!$Z43&\" \"&'UK Stewardship Code_data'!$AA43&\" \"&'UK Stewardship Code_data'!$AB43&\" \"&'UK Stewardship Code_data'!$AC43&\" \"&'UK Stewardship Code_data'!$AD43&\" \"&'UK Stewardship Code_data'!$AE43&\" \"&'UK Stewardship Code_data'!$AF43&\" \"&'UK Stewardship Code_data'!$AG43&\" \"&'UK Stewardship Code_data'!$AH43&\" \"&'UK Stewardship Code_data'!$AI43&\" \"&'UK Stewardship Code_data'!$AJ43&\" \"&'UK Stewardship Code_data'!$AK43&\" \"&'UK Stewardship Code_data'!$AL43&\" \"&'UK Stewardship Code_data'!$AM43&\" \"&'UK Stewardship Code_data'!$AN43&\" \"&'UK Stewardship Code_data'!$AO43&\" \"&'UK Stewardship Code_data'!$AP43,\"\")","v":"PRI_LE_7 PRI_FI_6 PRI_INF_4 PRI_HF_9 PRI_HF_14 PRI_PE_4                 "},"Assessment","Investment (general) ","Investment process ",null,null,{"$f":"ROWS($B$5:B43)","v":39},{"$f":"IF(OR('Drop Downs'!$B$42=M43,'Drop Downs'!$B$42=\"ALL\"),AW43,\"\")","v":39},{"$f":"IF(OR('Drop Downs'!$B$43=N43,'Drop Downs'!$B$43=\"ALL\"),AW43,\"\")","v":39},39,39]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_8_a","Investment_approach","Principle 8: Monitoring managers and service providers","Activity","Principle 8 (pg. 16)","Explanation of how they have monitored service providers to ensure services have been delivered to meet their needs","N/A","UKSC note: For example, asset owners monitoring asset managers and investment consultants to ensure that assets have been managed in alignment with their investment and stewardship strategy and policies\n\nFRC review, pg. 32: The FRC is seeking to understand the processes that asset owners have in place to monitor asset managers, investment consultants and other third parties they use, and ensure they have met their\nexpectations. The same monitoring process applies to service providers and proxy advisors employed by asset managers to help them in their stewardship and investment. E.g. processes of performance review (not just timeframe) and escalation.","PRI_ISP_14","PRI_OO_13","PRI_SAM_14","PRI_SAM_15","PRI_SAM_16","PRI_SAM_17","PRI_SAM_18","PRI_SAM_19","PRI_SAM_20","PRI_SAM_21",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T44<>\"\",'UK Stewardship Code_data'!$T44&\" \"&'UK Stewardship Code_data'!$U44&\" \"&'UK Stewardship Code_data'!$V44&\" \"&'UK Stewardship Code_data'!$W44&\" \"&'UK Stewardship Code_data'!$X44&\" \"&'UK Stewardship Code_data'!$Y44&\" \"&'UK Stewardship Code_data'!$Z44&\" \"&'UK Stewardship Code_data'!$AA44&\" \"&'UK Stewardship Code_data'!$AB44&\" \"&'UK Stewardship Code_data'!$AC44&\" \"&'UK Stewardship Code_data'!$AD44&\" \"&'UK Stewardship Code_data'!$AE44&\" \"&'UK Stewardship Code_data'!$AF44&\" \"&'UK Stewardship Code_data'!$AG44&\" \"&'UK Stewardship Code_data'!$AH44&\" \"&'UK Stewardship Code_data'!$AI44&\" \"&'UK Stewardship Code_data'!$AJ44&\" \"&'UK Stewardship Code_data'!$AK44&\" \"&'UK Stewardship Code_data'!$AL44&\" \"&'UK Stewardship Code_data'!$AM44&\" \"&'UK Stewardship Code_data'!$AN44&\" \"&'UK Stewardship Code_data'!$AO44&\" \"&'UK Stewardship Code_data'!$AP44,\"\")","v":"PRI_ISP_14 PRI_OO_13 PRI_SAM_14 PRI_SAM_15 PRI_SAM_16 PRI_SAM_17 PRI_SAM_18 PRI_SAM_19 PRI_SAM_20 PRI_SAM_21             "},"Description","Investment (general) ","Service providers",null,null,{"$f":"ROWS($B$5:B44)","v":40},{"$f":"IF(OR('Drop Downs'!$B$42=M44,'Drop Downs'!$B$42=\"ALL\"),AW44,\"\")","v":40},{"$f":"IF(OR('Drop Downs'!$B$43=N44,'Drop Downs'!$B$43=\"ALL\"),AW44,\"\")","v":40},40,40]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_8_b","Investment_approach","Principle 8: Monitoring managers and service providers","Outcome","Principle 8 (pg. 16)","Explanation of:\n• how the services have been delivered to meet their needs;\nOR\n• the action they have taken where signatories’ expectations of their managers and/or service providers have not been met.","N/A","FRC review, pg. 32: Describe outcomes of monitoring processes. Better reporting includes examples of organisations explaining how managers and service providers have met their expectations. In cases where the standards set by asset owners and asset managers have not been met, organisations should disclose the actions they have taken to improve performance, including escalation processes.","PRI_SAM_16","PRI_SAM_22",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T45<>\"\",'UK Stewardship Code_data'!$T45&\" \"&'UK Stewardship Code_data'!$U45&\" \"&'UK Stewardship Code_data'!$V45&\" \"&'UK Stewardship Code_data'!$W45&\" \"&'UK Stewardship Code_data'!$X45&\" \"&'UK Stewardship Code_data'!$Y45&\" \"&'UK Stewardship Code_data'!$Z45&\" \"&'UK Stewardship Code_data'!$AA45&\" \"&'UK Stewardship Code_data'!$AB45&\" \"&'UK Stewardship Code_data'!$AC45&\" \"&'UK Stewardship Code_data'!$AD45&\" \"&'UK Stewardship Code_data'!$AE45&\" \"&'UK Stewardship Code_data'!$AF45&\" \"&'UK Stewardship Code_data'!$AG45&\" \"&'UK Stewardship Code_data'!$AH45&\" \"&'UK Stewardship Code_data'!$AI45&\" \"&'UK Stewardship Code_data'!$AJ45&\" \"&'UK Stewardship Code_data'!$AK45&\" \"&'UK Stewardship Code_data'!$AL45&\" \"&'UK Stewardship Code_data'!$AM45&\" \"&'UK Stewardship Code_data'!$AN45&\" \"&'UK Stewardship Code_data'!$AO45&\" \"&'UK Stewardship Code_data'!$AP45,\"\")","v":"PRI_SAM_16 PRI_SAM_22                     "},"Description","Investment (general) ","Service providers",null,null,{"$f":"ROWS($B$5:B45)","v":41},{"$f":"IF(OR('Drop Downs'!$B$42=M45,'Drop Downs'!$B$42=\"ALL\"),AW45,\"\")","v":41},{"$f":"IF(OR('Drop Downs'!$B$43=N45,'Drop Downs'!$B$43=\"ALL\"),AW45,\"\")","v":41},41,41]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_9_a","Engagement","Principle 9: Engagement","Activity","Principle 9 (pg. 17)","Explanation of \n• the expectations they have set for others that engage on their behalf and how;\nOR\n• how they have selected and prioritised engagement (for example, key issues and/or size of holding);","N/A","FRC review, pg. 33-35: Reporting should explain how issues for engagement have been selected and prioritised.. Effective reporting also cites relevant examples to explain how these decisions have been made\n\nFor asset owners and others investing indirectly, reporting against this Principle involves explaining the expectations they have set for others that engage on their behalf and how they have communicated\nand monitored these. ","PRI_ISP_16","PRI_SAM_12","PRI_SAM_13",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T46<>\"\",'UK Stewardship Code_data'!$T46&\" \"&'UK Stewardship Code_data'!$U46&\" \"&'UK Stewardship Code_data'!$V46&\" \"&'UK Stewardship Code_data'!$W46&\" \"&'UK Stewardship Code_data'!$X46&\" \"&'UK Stewardship Code_data'!$Y46&\" \"&'UK Stewardship Code_data'!$Z46&\" \"&'UK Stewardship Code_data'!$AA46&\" \"&'UK Stewardship Code_data'!$AB46&\" \"&'UK Stewardship Code_data'!$AC46&\" \"&'UK Stewardship Code_data'!$AD46&\" \"&'UK Stewardship Code_data'!$AE46&\" \"&'UK Stewardship Code_data'!$AF46&\" \"&'UK Stewardship Code_data'!$AG46&\" \"&'UK Stewardship Code_data'!$AH46&\" \"&'UK Stewardship Code_data'!$AI46&\" \"&'UK Stewardship Code_data'!$AJ46&\" \"&'UK Stewardship Code_data'!$AK46&\" \"&'UK Stewardship Code_data'!$AL46&\" \"&'UK Stewardship Code_data'!$AM46&\" \"&'UK Stewardship Code_data'!$AN46&\" \"&'UK Stewardship Code_data'!$AO46&\" \"&'UK Stewardship Code_data'!$AP46,\"\")","v":"PRI_ISP_16 PRI_SAM_12 PRI_SAM_13                    "},"Description","Investment (influence) ","Engagement with issuers",null,null,{"$f":"ROWS($B$5:B46)","v":42},{"$f":"IF(OR('Drop Downs'!$B$42=M46,'Drop Downs'!$B$42=\"ALL\"),AW46,\"\")","v":42},{"$f":"IF(OR('Drop Downs'!$B$43=N46,'Drop Downs'!$B$43=\"ALL\"),AW46,\"\")","v":42},42,42]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_9_b","Engagement","Principle 9: Engagement","Activity","Principle 9 (pg. 17)","Explanation of how they have developed well-informed and precise objectives for engagement with examples;\n","N/A","FRC review, pg. 33-35: E.g. a summary and metrics on overall activity, supported by examples and case studies that illustrate key aspects of the approach. \nBetter reports ensured that examples and case\nstudies were representative of the asset classes and geographies invested in by the firm. They also covered multiple aspects of their approach, for example, by including case studies for specific company\nengagement, different themes and collaborative engagements. \nEffective case studies clearly describe the company (for example, its name, sector and location), and explain the issue that led to the engagement, the objective for engaging, the action taken and the outcome. Better case studies also include an explanation of the rationale for the chosen approach and identify next steps for the engagement. For example, any planned escalation or how the company’s progress would be monitored in future. ","PRI_LE_4","PRI_FI_23","PRI_LE_5","PRI_LE_16","PRI_SO_3.1","PRI_PE_7","PRI_PE_8","PRI_PE_8.1","PRI_PE_9","PRI_INF_8","PRI_INF_10","PRI_INF_11","PRI_INF_11.1","PRI_RE_8","PRI_RE_9","PRI_RE_10","PRI_RE_11","PRI_RE_12","PRI_RE_13","PRI_RE_14","Climate change metrics, PRI_ISP_37.1-39.1",null,null,{"$f":"IF('UK Stewardship Code_data'!$T47<>\"\",'UK Stewardship Code_data'!$T47&\" \"&'UK Stewardship Code_data'!$U47&\" \"&'UK Stewardship Code_data'!$V47&\" \"&'UK Stewardship Code_data'!$W47&\" \"&'UK Stewardship Code_data'!$X47&\" \"&'UK Stewardship Code_data'!$Y47&\" \"&'UK Stewardship Code_data'!$Z47&\" \"&'UK Stewardship Code_data'!$AA47&\" \"&'UK Stewardship Code_data'!$AB47&\" \"&'UK Stewardship Code_data'!$AC47&\" \"&'UK Stewardship Code_data'!$AD47&\" \"&'UK Stewardship Code_data'!$AE47&\" \"&'UK Stewardship Code_data'!$AF47&\" \"&'UK Stewardship Code_data'!$AG47&\" \"&'UK Stewardship Code_data'!$AH47&\" \"&'UK Stewardship Code_data'!$AI47&\" \"&'UK Stewardship Code_data'!$AJ47&\" \"&'UK Stewardship Code_data'!$AK47&\" \"&'UK Stewardship Code_data'!$AL47&\" \"&'UK Stewardship Code_data'!$AM47&\" \"&'UK Stewardship Code_data'!$AN47&\" \"&'UK Stewardship Code_data'!$AO47&\" \"&'UK Stewardship Code_data'!$AP47,\"\")","v":"PRI_LE_4 PRI_FI_23 PRI_LE_5 PRI_LE_16 PRI_SO_3.1 PRI_PE_7 PRI_PE_8 PRI_PE_8.1 PRI_PE_9 PRI_INF_8 PRI_INF_10 PRI_INF_11 PRI_INF_11.1 PRI_RE_8 PRI_RE_9 PRI_RE_10 PRI_RE_11 PRI_RE_12 PRI_RE_13 PRI_RE_14 Climate change metrics, PRI_ISP_37.1-39.1  "},"Description","Investment (influence) ","Engagement with issuers",null,null,{"$f":"ROWS($B$5:B47)","v":43},{"$f":"IF(OR('Drop Downs'!$B$42=M47,'Drop Downs'!$B$42=\"ALL\"),AW47,\"\")","v":43},{"$f":"IF(OR('Drop Downs'!$B$43=N47,'Drop Downs'!$B$43=\"ALL\"),AW47,\"\")","v":43},43,43]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_9_c","Engagement","Principle 9: Engagement","Activity","Principle 9 (pg. 17)","Explanation of what methods of engagement and the extent to which they have been used;","N/A","UKSC note:\nExamples of engagement methods include but are not limited to:\n• meeting the chair or other board members;\n• holding meetings with management;\n• writing letters to a company to raise concerns; and\n• raising key issues through a company’s advisers.\n\nFRC review, pg. 33-35: E.g. a summary and metrics on overall activity, supported by examples and case studies that illustrate key aspects of the approach. \nBetter reports ensured that examples and case\nstudies were representative of the asset classes and geographies invested in by the firm. They also covered multiple aspects of their approach, for example, by including case studies for specific company\nengagement, different themes and collaborative engagements. \nEffective case studies clearly describe the company (for example, its name, sector and location), and explain the issue that led to the engagement, the objective for engaging, the action taken and the outcome. Better case studies also include an explanation of the rationale for the chosen approach and identify next steps for the engagement. For example, any planned escalation or how the company’s progress would be monitored in future. Provide outcomes for engagement for each case study, and be clear on how progress is measured and reported.\nQuantify the amount of engagement activity during the year e.g. using tables and charts to effectively explain the activity undertaken, for example, by providing breakdowns of engagement by issue, sector and method of engagement.\nWe expect that organisations will continue to develop their reporting on less well reported asset classes (i.e. other than listed equity) as they prepare their reports for 2021.\n\nFor asset owners and others investing indirectly, reporting against this Principle involves reporting on the activities carried out by delegated managers and service providers and outcomes. To support their reporting, asset owners should include data and examples supplied by their asset managers to illustrate effective stewardship undertaken on their behalf.  Effective reporting is clear about where the organisation carries out engagement in-house and where this is delegated. Where engagement is delegated, reports should explain what expectations they have set for engagement and report on the activities and outcomes of activity undertaken on their behalf, for example, by providing a summary of overall S47activity with examples.","PRI_ISP_19","PRI_ISP_20","PRI_SO_7","PRI_SO_7.1","PRI_SO_8","PRI_SO_10","PRI_SO_11","PRI_SO_12",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T48<>\"\",'UK Stewardship Code_data'!$T48&\" \"&'UK Stewardship Code_data'!$U48&\" \"&'UK Stewardship Code_data'!$V48&\" \"&'UK Stewardship Code_data'!$W48&\" \"&'UK Stewardship Code_data'!$X48&\" \"&'UK Stewardship Code_data'!$Y48&\" \"&'UK Stewardship Code_data'!$Z48&\" \"&'UK Stewardship Code_data'!$AA48&\" \"&'UK Stewardship Code_data'!$AB48&\" \"&'UK Stewardship Code_data'!$AC48&\" \"&'UK Stewardship Code_data'!$AD48&\" \"&'UK Stewardship Code_data'!$AE48&\" \"&'UK Stewardship Code_data'!$AF48&\" \"&'UK Stewardship Code_data'!$AG48&\" \"&'UK Stewardship Code_data'!$AH48&\" \"&'UK Stewardship Code_data'!$AI48&\" \"&'UK Stewardship Code_data'!$AJ48&\" \"&'UK Stewardship Code_data'!$AK48&\" \"&'UK Stewardship Code_data'!$AL48&\" \"&'UK Stewardship Code_data'!$AM48&\" \"&'UK Stewardship Code_data'!$AN48&\" \"&'UK Stewardship Code_data'!$AO48&\" \"&'UK Stewardship Code_data'!$AP48,\"\")","v":"PRI_ISP_19 PRI_ISP_20 PRI_SO_7 PRI_SO_7.1 PRI_SO_8 PRI_SO_10 PRI_SO_11 PRI_SO_12               "},"Description","Investment (influence) ","Engagement with issuers",null,null,{"$f":"ROWS($B$5:B48)","v":44},{"$f":"IF(OR('Drop Downs'!$B$42=M48,'Drop Downs'!$B$42=\"ALL\"),AW48,\"\")","v":44},{"$f":"IF(OR('Drop Downs'!$B$43=N48,'Drop Downs'!$B$43=\"ALL\"),AW48,\"\")","v":44},44,44]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_9_d","Engagement","Principle 9: Engagement","Activity","Principle 9 (pg. 17)","Explanation of  the reasons for their chosen approach, with reference to their disclosure under Context for Principle 1 and 6; ","N/A","FRC review, pg. 33: In explaining their activity, organisations should give the reasons for the approach they have adopted, for example, by linking this to their explanations of purpose, investment beliefs or\nstrategy in Principle 1 or their client and beneficiary needs in Principle 6.","PRI_SO_12",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T49<>\"\",'UK Stewardship Code_data'!$T49&\" \"&'UK Stewardship Code_data'!$U49&\" \"&'UK Stewardship Code_data'!$V49&\" \"&'UK Stewardship Code_data'!$W49&\" \"&'UK Stewardship Code_data'!$X49&\" \"&'UK Stewardship Code_data'!$Y49&\" \"&'UK Stewardship Code_data'!$Z49&\" \"&'UK Stewardship Code_data'!$AA49&\" \"&'UK Stewardship Code_data'!$AB49&\" \"&'UK Stewardship Code_data'!$AC49&\" \"&'UK Stewardship Code_data'!$AD49&\" \"&'UK Stewardship Code_data'!$AE49&\" \"&'UK Stewardship Code_data'!$AF49&\" \"&'UK Stewardship Code_data'!$AG49&\" \"&'UK Stewardship Code_data'!$AH49&\" \"&'UK Stewardship Code_data'!$AI49&\" \"&'UK Stewardship Code_data'!$AJ49&\" \"&'UK Stewardship Code_data'!$AK49&\" \"&'UK Stewardship Code_data'!$AL49&\" \"&'UK Stewardship Code_data'!$AM49&\" \"&'UK Stewardship Code_data'!$AN49&\" \"&'UK Stewardship Code_data'!$AO49&\" \"&'UK Stewardship Code_data'!$AP49,\"\")","v":"PRI_SO_12                      "},"Description","Investment (influence) ","Engagement with issuers",null,null,{"$f":"ROWS($B$5:B49)","v":45},{"$f":"IF(OR('Drop Downs'!$B$42=M49,'Drop Downs'!$B$42=\"ALL\"),AW49,\"\")","v":45},{"$f":"IF(OR('Drop Downs'!$B$43=N49,'Drop Downs'!$B$43=\"ALL\"),AW49,\"\")","v":45},45,45]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_9_e","Engagement","Principle 9: Engagement","Activity","Principle 9 (pg. 17)","Explanation of how engagement has differed for funds, assets or geographies.","N/A","N/A","PRI_SO_10",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T50<>\"\",'UK Stewardship Code_data'!$T50&\" \"&'UK Stewardship Code_data'!$U50&\" \"&'UK Stewardship Code_data'!$V50&\" \"&'UK Stewardship Code_data'!$W50&\" \"&'UK Stewardship Code_data'!$X50&\" \"&'UK Stewardship Code_data'!$Y50&\" \"&'UK Stewardship Code_data'!$Z50&\" \"&'UK Stewardship Code_data'!$AA50&\" \"&'UK Stewardship Code_data'!$AB50&\" \"&'UK Stewardship Code_data'!$AC50&\" \"&'UK Stewardship Code_data'!$AD50&\" \"&'UK Stewardship Code_data'!$AE50&\" \"&'UK Stewardship Code_data'!$AF50&\" \"&'UK Stewardship Code_data'!$AG50&\" \"&'UK Stewardship Code_data'!$AH50&\" \"&'UK Stewardship Code_data'!$AI50&\" \"&'UK Stewardship Code_data'!$AJ50&\" \"&'UK Stewardship Code_data'!$AK50&\" \"&'UK Stewardship Code_data'!$AL50&\" \"&'UK Stewardship Code_data'!$AM50&\" \"&'UK Stewardship Code_data'!$AN50&\" \"&'UK Stewardship Code_data'!$AO50&\" \"&'UK Stewardship Code_data'!$AP50,\"\")","v":"PRI_SO_10                      "},"Description","Investment (influence) ","Engagement with issuers",null,null,{"$f":"ROWS($B$5:B50)","v":46},{"$f":"IF(OR('Drop Downs'!$B$42=M50,'Drop Downs'!$B$42=\"ALL\"),AW50,\"\")","v":46},{"$f":"IF(OR('Drop Downs'!$B$43=N50,'Drop Downs'!$B$43=\"ALL\"),AW50,\"\")","v":46},46,46]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_9_f","Engagement","Principle 9: Engagement","Outcome","Principle 9 (pg. 18)","Description of the outcomes of engagement that is ongoing or has concluded in the preceding 12 months, undertaken directly or by others on their behalf.","N/A","UKSC note: \nFor example:\n• how engagement has been used to monitor the company;\n• any action or change(s) made by the issuer(s);\n• how outcomes of engagement have informed investment decisions (buy, sell, hold); and\n• how outcomes of engagement have informed escalation.\nExamples should be balanced and include instances where the desired outcome has not been achieved or is yet to be achieved.\n\nFRC review, pg. 35: Provide outcomes for engagement for each case study, and be clear on how progress is measured and reported.","PRI_ISP_22","PRI_SO_13",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T51<>\"\",'UK Stewardship Code_data'!$T51&\" \"&'UK Stewardship Code_data'!$U51&\" \"&'UK Stewardship Code_data'!$V51&\" \"&'UK Stewardship Code_data'!$W51&\" \"&'UK Stewardship Code_data'!$X51&\" \"&'UK Stewardship Code_data'!$Y51&\" \"&'UK Stewardship Code_data'!$Z51&\" \"&'UK Stewardship Code_data'!$AA51&\" \"&'UK Stewardship Code_data'!$AB51&\" \"&'UK Stewardship Code_data'!$AC51&\" \"&'UK Stewardship Code_data'!$AD51&\" \"&'UK Stewardship Code_data'!$AE51&\" \"&'UK Stewardship Code_data'!$AF51&\" \"&'UK Stewardship Code_data'!$AG51&\" \"&'UK Stewardship Code_data'!$AH51&\" \"&'UK Stewardship Code_data'!$AI51&\" \"&'UK Stewardship Code_data'!$AJ51&\" \"&'UK Stewardship Code_data'!$AK51&\" \"&'UK Stewardship Code_data'!$AL51&\" \"&'UK Stewardship Code_data'!$AM51&\" \"&'UK Stewardship Code_data'!$AN51&\" \"&'UK Stewardship Code_data'!$AO51&\" \"&'UK Stewardship Code_data'!$AP51,\"\")","v":"PRI_ISP_22 PRI_SO_13                     "},"Description","Investment (influence) ","Engagement with issuers",null,null,{"$f":"ROWS($B$5:B51)","v":47},{"$f":"IF(OR('Drop Downs'!$B$42=M51,'Drop Downs'!$B$42=\"ALL\"),AW51,\"\")","v":47},{"$f":"IF(OR('Drop Downs'!$B$43=N51,'Drop Downs'!$B$43=\"ALL\"),AW51,\"\")","v":47},47,47]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_10_a","Engagement","Principle 10: Collaboration","Activity","Principle 10 (pg. 19)","Disclosure of what collaborative engagement they have participated in and why, including those undertaken directly or by others on their behalf.","N/A","UKSC note:\nFor example:\n• collaborating with other investors to engage an issuer to achieve a specific change; or\n• working as part of a coalition of wider stakeholders to engage on a thematic issue.\nSignatories should provide examples, including\n• the issue(s) covered;\n• the method or forum;\n• their role and contribution.\n\nFRC review, pg. 39-40:\nBetter reports tended to combine a list or summary of their overall activity with detailed examples and case studies.\nBetter quality lists provided an explanation of the initiative, the issue it sought to address and the reporting organisation’s role and contribution\nThe features of good case studies outlined in the section for Principle 9 apply (Effective case studies clearly describe the company (for example, its name, sector and location), and explain the issue that led to the engagement, the objective for engaging, the action taken and the outcome. Better case studies also include an explanation of the rationale for the chosen approach and identify next steps for the engagement. For example, any planned escalation or how the company’s progress would be monitored in future). Good case studies for collaborative engagement also explained why the organisation sought to engage collaboratively with others on the issue, and clearly stated their role and the contribution of other organisations.","PRI_SO_14","PRI_SO_15","PRI_SO_16","PRI_SO_16.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T52<>\"\",'UK Stewardship Code_data'!$T52&\" \"&'UK Stewardship Code_data'!$U52&\" \"&'UK Stewardship Code_data'!$V52&\" \"&'UK Stewardship Code_data'!$W52&\" \"&'UK Stewardship Code_data'!$X52&\" \"&'UK Stewardship Code_data'!$Y52&\" \"&'UK Stewardship Code_data'!$Z52&\" \"&'UK Stewardship Code_data'!$AA52&\" \"&'UK Stewardship Code_data'!$AB52&\" \"&'UK Stewardship Code_data'!$AC52&\" \"&'UK Stewardship Code_data'!$AD52&\" \"&'UK Stewardship Code_data'!$AE52&\" \"&'UK Stewardship Code_data'!$AF52&\" \"&'UK Stewardship Code_data'!$AG52&\" \"&'UK Stewardship Code_data'!$AH52&\" \"&'UK Stewardship Code_data'!$AI52&\" \"&'UK Stewardship Code_data'!$AJ52&\" \"&'UK Stewardship Code_data'!$AK52&\" \"&'UK Stewardship Code_data'!$AL52&\" \"&'UK Stewardship Code_data'!$AM52&\" \"&'UK Stewardship Code_data'!$AN52&\" \"&'UK Stewardship Code_data'!$AO52&\" \"&'UK Stewardship Code_data'!$AP52,\"\")","v":"PRI_SO_14 PRI_SO_15 PRI_SO_16 PRI_SO_16.1                   "},"Description","Investment (influence) ","Engagement with issuers",null,null,{"$f":"ROWS($B$5:B52)","v":48},{"$f":"IF(OR('Drop Downs'!$B$42=M52,'Drop Downs'!$B$42=\"ALL\"),AW52,\"\")","v":48},{"$f":"IF(OR('Drop Downs'!$B$43=N52,'Drop Downs'!$B$43=\"ALL\"),AW52,\"\")","v":48},48,48]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_10_b","Engagement","Principle 10: Collaboration","Outcome","Principle 10 (pg. 19)","Description of the outcomes of collaborative engagement.","N/A","UKSC note:\nFor example:\n• any action or change(s) made by the issuer(s);\n• how outcomes of engagement have informed investment decisions (buy, sell, hold); and\n• whether their stated objectives have been met.\nExamples should be balanced and include instances where the desired outcome has not been achieved or is yet to be achieved.\n\nFRC review, pg. 40: provide outcomes for collaborative engagement activity consistently across the examples provided.\nOrganisations reporting in 2021 should ensure that they note the outcomes for activities in the reporting period. For collaborative engagements with specific issuers this could involve explaining the company’s\nresponse and any follow up planned. For wider initiatives, this could involve explaining the number of companies that have responded positively and any changes that have happened as a result",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T53<>\"\",'UK Stewardship Code_data'!$T53&\" \"&'UK Stewardship Code_data'!$U53&\" \"&'UK Stewardship Code_data'!$V53&\" \"&'UK Stewardship Code_data'!$W53&\" \"&'UK Stewardship Code_data'!$X53&\" \"&'UK Stewardship Code_data'!$Y53&\" \"&'UK Stewardship Code_data'!$Z53&\" \"&'UK Stewardship Code_data'!$AA53&\" \"&'UK Stewardship Code_data'!$AB53&\" \"&'UK Stewardship Code_data'!$AC53&\" \"&'UK Stewardship Code_data'!$AD53&\" \"&'UK Stewardship Code_data'!$AE53&\" \"&'UK Stewardship Code_data'!$AF53&\" \"&'UK Stewardship Code_data'!$AG53&\" \"&'UK Stewardship Code_data'!$AH53&\" \"&'UK Stewardship Code_data'!$AI53&\" \"&'UK Stewardship Code_data'!$AJ53&\" \"&'UK Stewardship Code_data'!$AK53&\" \"&'UK Stewardship Code_data'!$AL53&\" \"&'UK Stewardship Code_data'!$AM53&\" \"&'UK Stewardship Code_data'!$AN53&\" \"&'UK Stewardship Code_data'!$AO53&\" \"&'UK Stewardship Code_data'!$AP53,\"\")","v":""},"Description","Investment (influence) ","Engagement with issuers",null,null,{"$f":"ROWS($B$5:B53)","v":49},{"$f":"IF(OR('Drop Downs'!$B$42=M53,'Drop Downs'!$B$42=\"ALL\"),AW53,\"\")","v":49},{"$f":"IF(OR('Drop Downs'!$B$43=N53,'Drop Downs'!$B$43=\"ALL\"),AW53,\"\")","v":49},49,49]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_11_a","Engagement","Principle 11: Escalation","Activity","Principle 11 (pg. 20)","Explanation of the expectations they have set for asset managers that escalate stewardship activities on their behalf;\nOR\n• how they have selected and prioritised issues, and developed well-informed objectives for escalation;","N/A","FRC review, pg. 42: Better reports explain how the organisation has selected and prioritised issues and developed well-informed objectives for escalation. This might include the factors that they consider most relevant in deciding to escalate and in choosing their escalation approach.\n\nAs with Principles 9 and 10, organisations delegating engagement to asset managers or service providers should explain the expectations that they have set for those that escalate on their behalf, including\nhow these expectations have been monitored,","PRI_ISP_12","PRI_SAM_6","PRI_ISP_14",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T54<>\"\",'UK Stewardship Code_data'!$T54&\" \"&'UK Stewardship Code_data'!$U54&\" \"&'UK Stewardship Code_data'!$V54&\" \"&'UK Stewardship Code_data'!$W54&\" \"&'UK Stewardship Code_data'!$X54&\" \"&'UK Stewardship Code_data'!$Y54&\" \"&'UK Stewardship Code_data'!$Z54&\" \"&'UK Stewardship Code_data'!$AA54&\" \"&'UK Stewardship Code_data'!$AB54&\" \"&'UK Stewardship Code_data'!$AC54&\" \"&'UK Stewardship Code_data'!$AD54&\" \"&'UK Stewardship Code_data'!$AE54&\" \"&'UK Stewardship Code_data'!$AF54&\" \"&'UK Stewardship Code_data'!$AG54&\" \"&'UK Stewardship Code_data'!$AH54&\" \"&'UK Stewardship Code_data'!$AI54&\" \"&'UK Stewardship Code_data'!$AJ54&\" \"&'UK Stewardship Code_data'!$AK54&\" \"&'UK Stewardship Code_data'!$AL54&\" \"&'UK Stewardship Code_data'!$AM54&\" \"&'UK Stewardship Code_data'!$AN54&\" \"&'UK Stewardship Code_data'!$AO54&\" \"&'UK Stewardship Code_data'!$AP54,\"\")","v":"PRI_ISP_12 PRI_SAM_6 PRI_ISP_14                    "},"Description","Investment (influence) ","Engagement with issuers",null,null,{"$f":"ROWS($B$5:B54)","v":50},{"$f":"IF(OR('Drop Downs'!$B$42=M54,'Drop Downs'!$B$42=\"ALL\"),AW54,\"\")","v":50},{"$f":"IF(OR('Drop Downs'!$B$43=N54,'Drop Downs'!$B$43=\"ALL\"),AW54,\"\")","v":50},50,50]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_11_b","Engagement","Principle 11: Escalation","Activity","Principle 11 (pg. 20)","Explanation of when they have chosen to escalate their engagement, including the issue(s) and the reasons for their chosen approach, using examples;\n","N/A","FRC review, pg. 42: Connect examples or case studies to an explanation of the escalation process, highlighting with reference to specific cases why the organisation decided to escalate, which methods of escalation were used and the reasons for their chosen approach.\n\nAs with Principles 9 and 10, organisations delegating engagement to asset managers or service providers should explain the expectations that they have set for those that escalate on their behalf, including\nhow these expectations have been monitored,","PRI_ISP_19",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T55<>\"\",'UK Stewardship Code_data'!$T55&\" \"&'UK Stewardship Code_data'!$U55&\" \"&'UK Stewardship Code_data'!$V55&\" \"&'UK Stewardship Code_data'!$W55&\" \"&'UK Stewardship Code_data'!$X55&\" \"&'UK Stewardship Code_data'!$Y55&\" \"&'UK Stewardship Code_data'!$Z55&\" \"&'UK Stewardship Code_data'!$AA55&\" \"&'UK Stewardship Code_data'!$AB55&\" \"&'UK Stewardship Code_data'!$AC55&\" \"&'UK Stewardship Code_data'!$AD55&\" \"&'UK Stewardship Code_data'!$AE55&\" \"&'UK Stewardship Code_data'!$AF55&\" \"&'UK Stewardship Code_data'!$AG55&\" \"&'UK Stewardship Code_data'!$AH55&\" \"&'UK Stewardship Code_data'!$AI55&\" \"&'UK Stewardship Code_data'!$AJ55&\" \"&'UK Stewardship Code_data'!$AK55&\" \"&'UK Stewardship Code_data'!$AL55&\" \"&'UK Stewardship Code_data'!$AM55&\" \"&'UK Stewardship Code_data'!$AN55&\" \"&'UK Stewardship Code_data'!$AO55&\" \"&'UK Stewardship Code_data'!$AP55,\"\")","v":"PRI_ISP_19                      "},"Description","Investment (influence) ","Engagement with issuers",null,null,{"$f":"ROWS($B$5:B55)","v":51},{"$f":"IF(OR('Drop Downs'!$B$42=M55,'Drop Downs'!$B$42=\"ALL\"),AW55,\"\")","v":51},{"$f":"IF(OR('Drop Downs'!$B$43=N55,'Drop Downs'!$B$43=\"ALL\"),AW55,\"\")","v":51},51,51]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_11_c","Engagement","Principle 11: Escalation","Activity","Principle 11 (pg. 20)","Explanation of  how escalation has differed for funds, assets or geographies.","N/A","FRC review, pg. 42: Reports should outline whether there are any significant differences in approach (for example, limitations due to the rights available or capacity to exercise them), and use a balance of examples\nand case studies across areas to highlight these differences.","PRI_ISP_20","PRI_ISP_19",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T56<>\"\",'UK Stewardship Code_data'!$T56&\" \"&'UK Stewardship Code_data'!$U56&\" \"&'UK Stewardship Code_data'!$V56&\" \"&'UK Stewardship Code_data'!$W56&\" \"&'UK Stewardship Code_data'!$X56&\" \"&'UK Stewardship Code_data'!$Y56&\" \"&'UK Stewardship Code_data'!$Z56&\" \"&'UK Stewardship Code_data'!$AA56&\" \"&'UK Stewardship Code_data'!$AB56&\" \"&'UK Stewardship Code_data'!$AC56&\" \"&'UK Stewardship Code_data'!$AD56&\" \"&'UK Stewardship Code_data'!$AE56&\" \"&'UK Stewardship Code_data'!$AF56&\" \"&'UK Stewardship Code_data'!$AG56&\" \"&'UK Stewardship Code_data'!$AH56&\" \"&'UK Stewardship Code_data'!$AI56&\" \"&'UK Stewardship Code_data'!$AJ56&\" \"&'UK Stewardship Code_data'!$AK56&\" \"&'UK Stewardship Code_data'!$AL56&\" \"&'UK Stewardship Code_data'!$AM56&\" \"&'UK Stewardship Code_data'!$AN56&\" \"&'UK Stewardship Code_data'!$AO56&\" \"&'UK Stewardship Code_data'!$AP56,\"\")","v":"PRI_ISP_20 PRI_ISP_19                     "},"Description","Investment (influence) ","Engagement with issuers",null,null,{"$f":"ROWS($B$5:B56)","v":52},{"$f":"IF(OR('Drop Downs'!$B$42=M56,'Drop Downs'!$B$42=\"ALL\"),AW56,\"\")","v":52},{"$f":"IF(OR('Drop Downs'!$B$43=N56,'Drop Downs'!$B$43=\"ALL\"),AW56,\"\")","v":52},52,52]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_11_d","Engagement","Principle 11: Escalation","Outcome","Principle 11 (pg. 20)","Description of the outcomes of escalation either undertaken directly or by others on their behalf.","N/A","UKSC note:\nFor example:\n• any action or change(s) made by the issuer(s);\n• how outcomes of escalation have informed investment decisions (buy, sell, hold);\n• whether their stated objectives have been met; and\n• any changes in engagement approach.\nExamples should be balanced and include instances where the desired outcome has not been achieved or is yet to be achieved.\n\nFRC review, pg. 42: Examples and case studies should describe the outcomes of the escalation and consider whether the objectives of the engagement have been met – for example, whether the escalation led to changes at the issuer or whether it has led to any changes in investment approach. Where escalation has not yet achieved the intended effect, better reports acknowledge this and outline intended next steps.\n\nAs with Principles 9 and 10, organisations delegating engagement to asset managers or service providers should explain the expectations that they have set for those that escalate on their behalf, including\nhow these expectations have been monitored, and describe the outcomes of escalation undertaken on their behalf.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T57<>\"\",'UK Stewardship Code_data'!$T57&\" \"&'UK Stewardship Code_data'!$U57&\" \"&'UK Stewardship Code_data'!$V57&\" \"&'UK Stewardship Code_data'!$W57&\" \"&'UK Stewardship Code_data'!$X57&\" \"&'UK Stewardship Code_data'!$Y57&\" \"&'UK Stewardship Code_data'!$Z57&\" \"&'UK Stewardship Code_data'!$AA57&\" \"&'UK Stewardship Code_data'!$AB57&\" \"&'UK Stewardship Code_data'!$AC57&\" \"&'UK Stewardship Code_data'!$AD57&\" \"&'UK Stewardship Code_data'!$AE57&\" \"&'UK Stewardship Code_data'!$AF57&\" \"&'UK Stewardship Code_data'!$AG57&\" \"&'UK Stewardship Code_data'!$AH57&\" \"&'UK Stewardship Code_data'!$AI57&\" \"&'UK Stewardship Code_data'!$AJ57&\" \"&'UK Stewardship Code_data'!$AK57&\" \"&'UK Stewardship Code_data'!$AL57&\" \"&'UK Stewardship Code_data'!$AM57&\" \"&'UK Stewardship Code_data'!$AN57&\" \"&'UK Stewardship Code_data'!$AO57&\" \"&'UK Stewardship Code_data'!$AP57,\"\")","v":""},"Description","Investment (influence) ","Engagement with issuers",null,null,{"$f":"ROWS($B$5:B57)","v":53},{"$f":"IF(OR('Drop Downs'!$B$42=M57,'Drop Downs'!$B$42=\"ALL\"),AW57,\"\")","v":53},{"$f":"IF(OR('Drop Downs'!$B$43=N57,'Drop Downs'!$B$43=\"ALL\"),AW57,\"\")","v":53},53,53]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_a","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Context","Principle 12 (pg. 21)","State the expectations they have set for asset managers that exercise rights and responsibilities on their behalf;\nOR\n• explain how they exercise their rights and responsibilities, and how their approach has differed for funds, assets or geographies.","N/A","N/A","PRI_ISP_19","PRI_ISP_20","PRI_SAM_8","PRI_LE_16","PRI_LE_19","PRI_ISP_14","PRI_LE_17",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T58<>\"\",'UK Stewardship Code_data'!$T58&\" \"&'UK Stewardship Code_data'!$U58&\" \"&'UK Stewardship Code_data'!$V58&\" \"&'UK Stewardship Code_data'!$W58&\" \"&'UK Stewardship Code_data'!$X58&\" \"&'UK Stewardship Code_data'!$Y58&\" \"&'UK Stewardship Code_data'!$Z58&\" \"&'UK Stewardship Code_data'!$AA58&\" \"&'UK Stewardship Code_data'!$AB58&\" \"&'UK Stewardship Code_data'!$AC58&\" \"&'UK Stewardship Code_data'!$AD58&\" \"&'UK Stewardship Code_data'!$AE58&\" \"&'UK Stewardship Code_data'!$AF58&\" \"&'UK Stewardship Code_data'!$AG58&\" \"&'UK Stewardship Code_data'!$AH58&\" \"&'UK Stewardship Code_data'!$AI58&\" \"&'UK Stewardship Code_data'!$AJ58&\" \"&'UK Stewardship Code_data'!$AK58&\" \"&'UK Stewardship Code_data'!$AL58&\" \"&'UK Stewardship Code_data'!$AM58&\" \"&'UK Stewardship Code_data'!$AN58&\" \"&'UK Stewardship Code_data'!$AO58&\" \"&'UK Stewardship Code_data'!$AP58,\"\")","v":"PRI_ISP_19 PRI_ISP_20 PRI_SAM_8 PRI_LE_16 PRI_LE_19 PRI_ISP_14 PRI_LE_17                "},"Description","Investment (influence) ","Investment process ",null,null,{"$f":"ROWS($B$5:B58)","v":54},{"$f":"IF(OR('Drop Downs'!$B$42=M58,'Drop Downs'!$B$42=\"ALL\"),AW58,\"\")","v":54},{"$f":"IF(OR('Drop Downs'!$B$43=N58,'Drop Downs'!$B$43=\"ALL\"),AW58,\"\")","v":54},54,54]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_b","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Context","Principle 12 (pg. 21)","For listed equity assets, disclose their voting policy, including any house policies and the extent to which funds set their own policies;\n","N/A","FRC review, pg. 44-45: Signatories should explain the issues they have prioritised, by highlighting key features of their voting policy. \nThe key features should first be summarised within the stewardship report before linking to the full policy elsewhere.\nBetter reporting provides the reason for any changes made to the policy over the last year, and how these changes ensure their voting policy enables effective stewardship. ","PRI_LE_15","PRI_LE_15.1","PRI_LE_16","PRI_LE_24",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T59<>\"\",'UK Stewardship Code_data'!$T59&\" \"&'UK Stewardship Code_data'!$U59&\" \"&'UK Stewardship Code_data'!$V59&\" \"&'UK Stewardship Code_data'!$W59&\" \"&'UK Stewardship Code_data'!$X59&\" \"&'UK Stewardship Code_data'!$Y59&\" \"&'UK Stewardship Code_data'!$Z59&\" \"&'UK Stewardship Code_data'!$AA59&\" \"&'UK Stewardship Code_data'!$AB59&\" \"&'UK Stewardship Code_data'!$AC59&\" \"&'UK Stewardship Code_data'!$AD59&\" \"&'UK Stewardship Code_data'!$AE59&\" \"&'UK Stewardship Code_data'!$AF59&\" \"&'UK Stewardship Code_data'!$AG59&\" \"&'UK Stewardship Code_data'!$AH59&\" \"&'UK Stewardship Code_data'!$AI59&\" \"&'UK Stewardship Code_data'!$AJ59&\" \"&'UK Stewardship Code_data'!$AK59&\" \"&'UK Stewardship Code_data'!$AL59&\" \"&'UK Stewardship Code_data'!$AM59&\" \"&'UK Stewardship Code_data'!$AN59&\" \"&'UK Stewardship Code_data'!$AO59&\" \"&'UK Stewardship Code_data'!$AP59,\"\")","v":"PRI_LE_15 PRI_LE_15.1 PRI_LE_16 PRI_LE_24                   "},"Description","Investment (influence) ","Voting rights",null,null,{"$f":"ROWS($B$5:B59)","v":55},{"$f":"IF(OR('Drop Downs'!$B$42=M59,'Drop Downs'!$B$42=\"ALL\"),AW59,\"\")","v":55},{"$f":"IF(OR('Drop Downs'!$B$43=N59,'Drop Downs'!$B$43=\"ALL\"),AW59,\"\")","v":55},55,55]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_c","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Context","Principle 12 (pg. 21)","For listed equity assets,  state the extent to which they use default recommendations of proxy advisors;","N/A","FRC review, pg. 44: Better examples of reporting included the process for overriding default recommendations.","PRI_LE_17","PRI_LE_19",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T60<>\"\",'UK Stewardship Code_data'!$T60&\" \"&'UK Stewardship Code_data'!$U60&\" \"&'UK Stewardship Code_data'!$V60&\" \"&'UK Stewardship Code_data'!$W60&\" \"&'UK Stewardship Code_data'!$X60&\" \"&'UK Stewardship Code_data'!$Y60&\" \"&'UK Stewardship Code_data'!$Z60&\" \"&'UK Stewardship Code_data'!$AA60&\" \"&'UK Stewardship Code_data'!$AB60&\" \"&'UK Stewardship Code_data'!$AC60&\" \"&'UK Stewardship Code_data'!$AD60&\" \"&'UK Stewardship Code_data'!$AE60&\" \"&'UK Stewardship Code_data'!$AF60&\" \"&'UK Stewardship Code_data'!$AG60&\" \"&'UK Stewardship Code_data'!$AH60&\" \"&'UK Stewardship Code_data'!$AI60&\" \"&'UK Stewardship Code_data'!$AJ60&\" \"&'UK Stewardship Code_data'!$AK60&\" \"&'UK Stewardship Code_data'!$AL60&\" \"&'UK Stewardship Code_data'!$AM60&\" \"&'UK Stewardship Code_data'!$AN60&\" \"&'UK Stewardship Code_data'!$AO60&\" \"&'UK Stewardship Code_data'!$AP60,\"\")","v":"PRI_LE_17 PRI_LE_19                     "},"Description","Investment (influence) ","Voting rights",null,null,{"$f":"ROWS($B$5:B60)","v":56},{"$f":"IF(OR('Drop Downs'!$B$42=M60,'Drop Downs'!$B$42=\"ALL\"),AW60,\"\")","v":56},{"$f":"IF(OR('Drop Downs'!$B$43=N60,'Drop Downs'!$B$43=\"ALL\"),AW60,\"\")","v":56},56,56]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_d","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Context","Principle 12 (pg. 21)","For listed equity assets, report the extent to which clients may override a house policy;","N/A","N/A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T61<>\"\",'UK Stewardship Code_data'!$T61&\" \"&'UK Stewardship Code_data'!$U61&\" \"&'UK Stewardship Code_data'!$V61&\" \"&'UK Stewardship Code_data'!$W61&\" \"&'UK Stewardship Code_data'!$X61&\" \"&'UK Stewardship Code_data'!$Y61&\" \"&'UK Stewardship Code_data'!$Z61&\" \"&'UK Stewardship Code_data'!$AA61&\" \"&'UK Stewardship Code_data'!$AB61&\" \"&'UK Stewardship Code_data'!$AC61&\" \"&'UK Stewardship Code_data'!$AD61&\" \"&'UK Stewardship Code_data'!$AE61&\" \"&'UK Stewardship Code_data'!$AF61&\" \"&'UK Stewardship Code_data'!$AG61&\" \"&'UK Stewardship Code_data'!$AH61&\" \"&'UK Stewardship Code_data'!$AI61&\" \"&'UK Stewardship Code_data'!$AJ61&\" \"&'UK Stewardship Code_data'!$AK61&\" \"&'UK Stewardship Code_data'!$AL61&\" \"&'UK Stewardship Code_data'!$AM61&\" \"&'UK Stewardship Code_data'!$AN61&\" \"&'UK Stewardship Code_data'!$AO61&\" \"&'UK Stewardship Code_data'!$AP61,\"\")","v":""},"Description","Investment (influence) ","Voting rights",null,null,{"$f":"ROWS($B$5:B61)","v":57},{"$f":"IF(OR('Drop Downs'!$B$42=M61,'Drop Downs'!$B$42=\"ALL\"),AW61,\"\")","v":57},{"$f":"IF(OR('Drop Downs'!$B$43=N61,'Drop Downs'!$B$43=\"ALL\"),AW61,\"\")","v":57},57,57]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_e","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Context","Principle 12 (pg. 21)","For listed equity assets, disclose their policy on allowing clients to direct voting in segregated and pooled accounts","N/A","FRC review, pg. 45: We expect to see in future reports the policy on allowing clients to direct voting in segregated and pooled accounts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T62<>\"\",'UK Stewardship Code_data'!$T62&\" \"&'UK Stewardship Code_data'!$U62&\" \"&'UK Stewardship Code_data'!$V62&\" \"&'UK Stewardship Code_data'!$W62&\" \"&'UK Stewardship Code_data'!$X62&\" \"&'UK Stewardship Code_data'!$Y62&\" \"&'UK Stewardship Code_data'!$Z62&\" \"&'UK Stewardship Code_data'!$AA62&\" \"&'UK Stewardship Code_data'!$AB62&\" \"&'UK Stewardship Code_data'!$AC62&\" \"&'UK Stewardship Code_data'!$AD62&\" \"&'UK Stewardship Code_data'!$AE62&\" \"&'UK Stewardship Code_data'!$AF62&\" \"&'UK Stewardship Code_data'!$AG62&\" \"&'UK Stewardship Code_data'!$AH62&\" \"&'UK Stewardship Code_data'!$AI62&\" \"&'UK Stewardship Code_data'!$AJ62&\" \"&'UK Stewardship Code_data'!$AK62&\" \"&'UK Stewardship Code_data'!$AL62&\" \"&'UK Stewardship Code_data'!$AM62&\" \"&'UK Stewardship Code_data'!$AN62&\" \"&'UK Stewardship Code_data'!$AO62&\" \"&'UK Stewardship Code_data'!$AP62,\"\")","v":""},"Description","Investment (influence) ","Voting rights",null,null,{"$f":"ROWS($B$5:B62)","v":58},{"$f":"IF(OR('Drop Downs'!$B$42=M62,'Drop Downs'!$B$42=\"ALL\"),AW62,\"\")","v":58},{"$f":"IF(OR('Drop Downs'!$B$43=N62,'Drop Downs'!$B$43=\"ALL\"),AW62,\"\")","v":58},58,58]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_f","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Context","Principle 12 (pg. 21)","For listed equity assets, state what approach they have taken to stock lending, recalling lent stock for voting and how they seek to mitigate ‘empty voting’.","N/A","FRC review, pg. 45: We expect to see in future reports the approach to stock lending",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T63<>\"\",'UK Stewardship Code_data'!$T63&\" \"&'UK Stewardship Code_data'!$U63&\" \"&'UK Stewardship Code_data'!$V63&\" \"&'UK Stewardship Code_data'!$W63&\" \"&'UK Stewardship Code_data'!$X63&\" \"&'UK Stewardship Code_data'!$Y63&\" \"&'UK Stewardship Code_data'!$Z63&\" \"&'UK Stewardship Code_data'!$AA63&\" \"&'UK Stewardship Code_data'!$AB63&\" \"&'UK Stewardship Code_data'!$AC63&\" \"&'UK Stewardship Code_data'!$AD63&\" \"&'UK Stewardship Code_data'!$AE63&\" \"&'UK Stewardship Code_data'!$AF63&\" \"&'UK Stewardship Code_data'!$AG63&\" \"&'UK Stewardship Code_data'!$AH63&\" \"&'UK Stewardship Code_data'!$AI63&\" \"&'UK Stewardship Code_data'!$AJ63&\" \"&'UK Stewardship Code_data'!$AK63&\" \"&'UK Stewardship Code_data'!$AL63&\" \"&'UK Stewardship Code_data'!$AM63&\" \"&'UK Stewardship Code_data'!$AN63&\" \"&'UK Stewardship Code_data'!$AO63&\" \"&'UK Stewardship Code_data'!$AP63,\"\")","v":""},"Description","Investment (influence) ","Voting rights",null,null,{"$f":"ROWS($B$5:B63)","v":59},{"$f":"IF(OR('Drop Downs'!$B$42=M63,'Drop Downs'!$B$42=\"ALL\"),AW63,\"\")","v":59},{"$f":"IF(OR('Drop Downs'!$B$43=N63,'Drop Downs'!$B$43=\"ALL\"),AW63,\"\")","v":59},59,59]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_g","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Activity","Principle 12 (pg. 22)","For listed equity assets, disclose the proportion of shares that were voted in the past year and why;\n","N/A","FRC review, pg. 49: While we know many investors seek to vote all shares held, this is not the case for all and this reporting expectation is particularly important as it provides context for the number of\nmeetings and resolutions where votes were cast.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T64<>\"\",'UK Stewardship Code_data'!$T64&\" \"&'UK Stewardship Code_data'!$U64&\" \"&'UK Stewardship Code_data'!$V64&\" \"&'UK Stewardship Code_data'!$W64&\" \"&'UK Stewardship Code_data'!$X64&\" \"&'UK Stewardship Code_data'!$Y64&\" \"&'UK Stewardship Code_data'!$Z64&\" \"&'UK Stewardship Code_data'!$AA64&\" \"&'UK Stewardship Code_data'!$AB64&\" \"&'UK Stewardship Code_data'!$AC64&\" \"&'UK Stewardship Code_data'!$AD64&\" \"&'UK Stewardship Code_data'!$AE64&\" \"&'UK Stewardship Code_data'!$AF64&\" \"&'UK Stewardship Code_data'!$AG64&\" \"&'UK Stewardship Code_data'!$AH64&\" \"&'UK Stewardship Code_data'!$AI64&\" \"&'UK Stewardship Code_data'!$AJ64&\" \"&'UK Stewardship Code_data'!$AK64&\" \"&'UK Stewardship Code_data'!$AL64&\" \"&'UK Stewardship Code_data'!$AM64&\" \"&'UK Stewardship Code_data'!$AN64&\" \"&'UK Stewardship Code_data'!$AO64&\" \"&'UK Stewardship Code_data'!$AP64,\"\")","v":""},"Description","Investment (influence) ","Voting rights",null,null,{"$f":"ROWS($B$5:B64)","v":60},{"$f":"IF(OR('Drop Downs'!$B$42=M64,'Drop Downs'!$B$42=\"ALL\"),AW64,\"\")","v":60},{"$f":"IF(OR('Drop Downs'!$B$43=N64,'Drop Downs'!$B$43=\"ALL\"),AW64,\"\")","v":60},60,60]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_h","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Activity","Principle 12 (pg. 22)","For listed equity assets, provide a link to their voting records, including votes withheld if applicable","N/A","FRC review, pg. 45, 49: In order to report against the expectations set in Principle 12 with respect to listed equities, asset owners and managers should give a good overview of their voting activity over the previous year, linking to their detailed voting records on their website, and explaining how the voting policy they have set and the data they have received from proxy advisors have informed their voting activity. \n\nDiagrams and charts are an effective way to present overall voting metrics and help readers interpret detailed voting records. Examples included the number of AGMs and resolutions voted in; including votes cast against management; or votes cast by geographies and/or by category of resolution. \nBetter reporting includes links between the major trends in voting activity and the voting policy that asset managers and asset owners have set. For example, some reports demonstrated the extent to which the\ndefault recommendations of proxy advisors were used.\n","PRI_LE_21","PRI_LE_19",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T65<>\"\",'UK Stewardship Code_data'!$T65&\" \"&'UK Stewardship Code_data'!$U65&\" \"&'UK Stewardship Code_data'!$V65&\" \"&'UK Stewardship Code_data'!$W65&\" \"&'UK Stewardship Code_data'!$X65&\" \"&'UK Stewardship Code_data'!$Y65&\" \"&'UK Stewardship Code_data'!$Z65&\" \"&'UK Stewardship Code_data'!$AA65&\" \"&'UK Stewardship Code_data'!$AB65&\" \"&'UK Stewardship Code_data'!$AC65&\" \"&'UK Stewardship Code_data'!$AD65&\" \"&'UK Stewardship Code_data'!$AE65&\" \"&'UK Stewardship Code_data'!$AF65&\" \"&'UK Stewardship Code_data'!$AG65&\" \"&'UK Stewardship Code_data'!$AH65&\" \"&'UK Stewardship Code_data'!$AI65&\" \"&'UK Stewardship Code_data'!$AJ65&\" \"&'UK Stewardship Code_data'!$AK65&\" \"&'UK Stewardship Code_data'!$AL65&\" \"&'UK Stewardship Code_data'!$AM65&\" \"&'UK Stewardship Code_data'!$AN65&\" \"&'UK Stewardship Code_data'!$AO65&\" \"&'UK Stewardship Code_data'!$AP65,\"\")","v":"PRI_LE_21 PRI_LE_19                     "},"Description","Investment (influence) ","Voting rights",null,null,{"$f":"ROWS($B$5:B65)","v":61},{"$f":"IF(OR('Drop Downs'!$B$42=M65,'Drop Downs'!$B$42=\"ALL\"),AW65,\"\")","v":61},{"$f":"IF(OR('Drop Downs'!$B$43=N65,'Drop Downs'!$B$43=\"ALL\"),AW65,\"\")","v":61},61,61]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_i","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Activity","Principle 12 (pg. 22)","For listed equity assets, explan their rationale for some or all voting decisions, particularly where: \n- there was a vote against the board;\n- there were votes against shareholder resolutions;\n- a vote was withheld;\n- the vote was not in line with voting policy.","N/A","FRC review, pg. 44, 53: Signatories should explain the issues they have prioritised, by highlighting key features of their voting policy and explaining their rationale for voting decisions. Reporting on outcomes\nshould reflect how voting may have influenced companies.\nProvide rationale behind votes cast, including against management.\n\nCase studies can be a great tool to show the voting process and the rationale for votes. A good case study will not only analyse the reasons for voting against (or for) a resolution, but will show how an issuer has\nresponded to concerns raised by the investor (and others), even if the vote was unsuccessful. It is also a good opportunity to show how voting is integrated in the wider engagement process. Case studies\nshould also present how investors have engaged with companies before and after the votes were cast.","PRI_LE_25",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T66<>\"\",'UK Stewardship Code_data'!$T66&\" \"&'UK Stewardship Code_data'!$U66&\" \"&'UK Stewardship Code_data'!$V66&\" \"&'UK Stewardship Code_data'!$W66&\" \"&'UK Stewardship Code_data'!$X66&\" \"&'UK Stewardship Code_data'!$Y66&\" \"&'UK Stewardship Code_data'!$Z66&\" \"&'UK Stewardship Code_data'!$AA66&\" \"&'UK Stewardship Code_data'!$AB66&\" \"&'UK Stewardship Code_data'!$AC66&\" \"&'UK Stewardship Code_data'!$AD66&\" \"&'UK Stewardship Code_data'!$AE66&\" \"&'UK Stewardship Code_data'!$AF66&\" \"&'UK Stewardship Code_data'!$AG66&\" \"&'UK Stewardship Code_data'!$AH66&\" \"&'UK Stewardship Code_data'!$AI66&\" \"&'UK Stewardship Code_data'!$AJ66&\" \"&'UK Stewardship Code_data'!$AK66&\" \"&'UK Stewardship Code_data'!$AL66&\" \"&'UK Stewardship Code_data'!$AM66&\" \"&'UK Stewardship Code_data'!$AN66&\" \"&'UK Stewardship Code_data'!$AO66&\" \"&'UK Stewardship Code_data'!$AP66,\"\")","v":"PRI_LE_25                      "},"Description","Investment (influence) ","Voting rights",null,null,{"$f":"ROWS($B$5:B66)","v":62},{"$f":"IF(OR('Drop Downs'!$B$42=M66,'Drop Downs'!$B$42=\"ALL\"),AW66,\"\")","v":62},{"$f":"IF(OR('Drop Downs'!$B$43=N66,'Drop Downs'!$B$43=\"ALL\"),AW66,\"\")","v":62},62,62]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_j","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Activity","Principle 12 (pg. 22)","For listed equity assets, explain the extent to which voting decisions were executed by another entity, and how they have monitored any voting on their behalf;","N/A","N/A","PRI_SAM_18",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T67<>\"\",'UK Stewardship Code_data'!$T67&\" \"&'UK Stewardship Code_data'!$U67&\" \"&'UK Stewardship Code_data'!$V67&\" \"&'UK Stewardship Code_data'!$W67&\" \"&'UK Stewardship Code_data'!$X67&\" \"&'UK Stewardship Code_data'!$Y67&\" \"&'UK Stewardship Code_data'!$Z67&\" \"&'UK Stewardship Code_data'!$AA67&\" \"&'UK Stewardship Code_data'!$AB67&\" \"&'UK Stewardship Code_data'!$AC67&\" \"&'UK Stewardship Code_data'!$AD67&\" \"&'UK Stewardship Code_data'!$AE67&\" \"&'UK Stewardship Code_data'!$AF67&\" \"&'UK Stewardship Code_data'!$AG67&\" \"&'UK Stewardship Code_data'!$AH67&\" \"&'UK Stewardship Code_data'!$AI67&\" \"&'UK Stewardship Code_data'!$AJ67&\" \"&'UK Stewardship Code_data'!$AK67&\" \"&'UK Stewardship Code_data'!$AL67&\" \"&'UK Stewardship Code_data'!$AM67&\" \"&'UK Stewardship Code_data'!$AN67&\" \"&'UK Stewardship Code_data'!$AO67&\" \"&'UK Stewardship Code_data'!$AP67,\"\")","v":"PRI_SAM_18                      "},"Description","Investment (influence) ","Voting rights",null,null,{"$f":"ROWS($B$5:B67)","v":63},{"$f":"IF(OR('Drop Downs'!$B$42=M67,'Drop Downs'!$B$42=\"ALL\"),AW67,\"\")","v":63},{"$f":"IF(OR('Drop Downs'!$B$43=N67,'Drop Downs'!$B$43=\"ALL\"),AW67,\"\")","v":63},63,63]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_k","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Activity","Principle 12 (pg. 22)","For listed equity assets, explain how they have monitored what shares and voting rights they have.","N/A","N/A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T68<>\"\",'UK Stewardship Code_data'!$T68&\" \"&'UK Stewardship Code_data'!$U68&\" \"&'UK Stewardship Code_data'!$V68&\" \"&'UK Stewardship Code_data'!$W68&\" \"&'UK Stewardship Code_data'!$X68&\" \"&'UK Stewardship Code_data'!$Y68&\" \"&'UK Stewardship Code_data'!$Z68&\" \"&'UK Stewardship Code_data'!$AA68&\" \"&'UK Stewardship Code_data'!$AB68&\" \"&'UK Stewardship Code_data'!$AC68&\" \"&'UK Stewardship Code_data'!$AD68&\" \"&'UK Stewardship Code_data'!$AE68&\" \"&'UK Stewardship Code_data'!$AF68&\" \"&'UK Stewardship Code_data'!$AG68&\" \"&'UK Stewardship Code_data'!$AH68&\" \"&'UK Stewardship Code_data'!$AI68&\" \"&'UK Stewardship Code_data'!$AJ68&\" \"&'UK Stewardship Code_data'!$AK68&\" \"&'UK Stewardship Code_data'!$AL68&\" \"&'UK Stewardship Code_data'!$AM68&\" \"&'UK Stewardship Code_data'!$AN68&\" \"&'UK Stewardship Code_data'!$AO68&\" \"&'UK Stewardship Code_data'!$AP68,\"\")","v":""},"Description","Investment (influence) ","Voting rights",null,null,{"$f":"ROWS($B$5:B68)","v":64},{"$f":"IF(OR('Drop Downs'!$B$42=M68,'Drop Downs'!$B$42=\"ALL\"),AW68,\"\")","v":64},{"$f":"IF(OR('Drop Downs'!$B$43=N68,'Drop Downs'!$B$43=\"ALL\"),AW68,\"\")","v":64},64,64]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_l","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Activity","Principle 12 (pg. 22)","For fixed income assets, explanation of their approach to seeking amendments to terms and conditions in indentures or contracts","N/A","FRC review, pg. 55-56: \n\nWe expect organisations to continue to develop their stewardship and would like to see better discussion of the rights and responsibilities available in fixed income, private equity, infrastructure, etc. and how they have been used when we review reports in 2021.\n\nBetter reporting against this Principle explained the rights they have in the asset classes in which they are invested and provided examples and case studies to illustrate how these rights have been exercised in practice. Some reports also provided metrics to indicate the extent of this activity and we would encourage organisations to provide this information. \n\nSome reports acknowledged that the approach to\nstewardship was newer or less developed for some asset classes. Acknowledging barriers to stewardship or limitations to your own approach where they exist is good disclosure and the better reports identified\nactions that were planned to address or mitigate these issues.\n\nGood examples explained the rights that the organisation has in the asset class and connected this to the example being discussed. They also provided clear outcomes.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T69<>\"\",'UK Stewardship Code_data'!$T69&\" \"&'UK Stewardship Code_data'!$U69&\" \"&'UK Stewardship Code_data'!$V69&\" \"&'UK Stewardship Code_data'!$W69&\" \"&'UK Stewardship Code_data'!$X69&\" \"&'UK Stewardship Code_data'!$Y69&\" \"&'UK Stewardship Code_data'!$Z69&\" \"&'UK Stewardship Code_data'!$AA69&\" \"&'UK Stewardship Code_data'!$AB69&\" \"&'UK Stewardship Code_data'!$AC69&\" \"&'UK Stewardship Code_data'!$AD69&\" \"&'UK Stewardship Code_data'!$AE69&\" \"&'UK Stewardship Code_data'!$AF69&\" \"&'UK Stewardship Code_data'!$AG69&\" \"&'UK Stewardship Code_data'!$AH69&\" \"&'UK Stewardship Code_data'!$AI69&\" \"&'UK Stewardship Code_data'!$AJ69&\" \"&'UK Stewardship Code_data'!$AK69&\" \"&'UK Stewardship Code_data'!$AL69&\" \"&'UK Stewardship Code_data'!$AM69&\" \"&'UK Stewardship Code_data'!$AN69&\" \"&'UK Stewardship Code_data'!$AO69&\" \"&'UK Stewardship Code_data'!$AP69,\"\")","v":""},"Description","Investment (influence)","Non-voting rights",null,null,{"$f":"ROWS($B$5:B69)","v":65},{"$f":"IF(OR('Drop Downs'!$B$42=M69,'Drop Downs'!$B$42=\"ALL\"),AW69,\"\")","v":65},{"$f":"IF(OR('Drop Downs'!$B$43=N69,'Drop Downs'!$B$43=\"ALL\"),AW69,\"\")","v":65},65,65]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_m","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Activity","Principle 12 (pg. 22)","For fixed income assets, explanation of their approach to seeking access to information provided in trust deeds;","N/A","FRC review, pg. 55-56: \n\nWe expect organisations to continue to develop their stewardship and would like to see better discussion of the rights and responsibilities available in fixed income, private equity, infrastructure, etc. and how they have been used when we review reports in 2021.\n\nBetter reporting against this Principle explained the rights they have in the asset classes in which they are invested and provided examples and case studies to illustrate how these rights have been exercised in practice. Some reports also provided metrics to indicate the extent of this activity and we would encourage organisations to provide this information. \n\nSome reports acknowledged that the approach to\nstewardship was newer or less developed for some asset classes. Acknowledging barriers to stewardship or limitations to your own approach where they exist is good disclosure and the better reports identified\nactions that were planned to address or mitigate these issues.\n\nGood examples explained the rights that the organisation has in the asset class and connected this to the example being discussed. They also provided clear outcomes.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T70<>\"\",'UK Stewardship Code_data'!$T70&\" \"&'UK Stewardship Code_data'!$U70&\" \"&'UK Stewardship Code_data'!$V70&\" \"&'UK Stewardship Code_data'!$W70&\" \"&'UK Stewardship Code_data'!$X70&\" \"&'UK Stewardship Code_data'!$Y70&\" \"&'UK Stewardship Code_data'!$Z70&\" \"&'UK Stewardship Code_data'!$AA70&\" \"&'UK Stewardship Code_data'!$AB70&\" \"&'UK Stewardship Code_data'!$AC70&\" \"&'UK Stewardship Code_data'!$AD70&\" \"&'UK Stewardship Code_data'!$AE70&\" \"&'UK Stewardship Code_data'!$AF70&\" \"&'UK Stewardship Code_data'!$AG70&\" \"&'UK Stewardship Code_data'!$AH70&\" \"&'UK Stewardship Code_data'!$AI70&\" \"&'UK Stewardship Code_data'!$AJ70&\" \"&'UK Stewardship Code_data'!$AK70&\" \"&'UK Stewardship Code_data'!$AL70&\" \"&'UK Stewardship Code_data'!$AM70&\" \"&'UK Stewardship Code_data'!$AN70&\" \"&'UK Stewardship Code_data'!$AO70&\" \"&'UK Stewardship Code_data'!$AP70,\"\")","v":""},"Description","Investment (influence)","Non-voting rights",null,null,{"$f":"ROWS($B$5:B70)","v":66},{"$f":"IF(OR('Drop Downs'!$B$42=M70,'Drop Downs'!$B$42=\"ALL\"),AW70,\"\")","v":66},{"$f":"IF(OR('Drop Downs'!$B$43=N70,'Drop Downs'!$B$43=\"ALL\"),AW70,\"\")","v":66},{"$f":"IF(AX70<>\"\",IF(AY70<>\"\",AW70,\"\"),\"\")","v":66},{"$f":"IFERROR(SMALL($AZ$5:$AZ$73,AW70),\"\")","v":66}]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_n","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Activity","Principle 12 (pg. 22)","For fixed income assets, explanation of their approach to impairment rights","N/A","FRC review, pg. 55-56: \n\nWe expect organisations to continue to develop their stewardship and would like to see better discussion of the rights and responsibilities available in fixed income, private equity, infrastructure, etc. and how they have been used when we review reports in 2021.\n\nBetter reporting against this Principle explained the rights they have in the asset classes in which they are invested and provided examples and case studies to illustrate how these rights have been exercised in practice. Some reports also provided metrics to indicate the extent of this activity and we would encourage organisations to provide this information. \n\nSome reports acknowledged that the approach to\nstewardship was newer or less developed for some asset classes. Acknowledging barriers to stewardship or limitations to your own approach where they exist is good disclosure and the better reports identified\nactions that were planned to address or mitigate these issues.\n\nGood examples explained the rights that the organisation has in the asset class and connected this to the example being discussed. They also provided clear outcomes.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T71<>\"\",'UK Stewardship Code_data'!$T71&\" \"&'UK Stewardship Code_data'!$U71&\" \"&'UK Stewardship Code_data'!$V71&\" \"&'UK Stewardship Code_data'!$W71&\" \"&'UK Stewardship Code_data'!$X71&\" \"&'UK Stewardship Code_data'!$Y71&\" \"&'UK Stewardship Code_data'!$Z71&\" \"&'UK Stewardship Code_data'!$AA71&\" \"&'UK Stewardship Code_data'!$AB71&\" \"&'UK Stewardship Code_data'!$AC71&\" \"&'UK Stewardship Code_data'!$AD71&\" \"&'UK Stewardship Code_data'!$AE71&\" \"&'UK Stewardship Code_data'!$AF71&\" \"&'UK Stewardship Code_data'!$AG71&\" \"&'UK Stewardship Code_data'!$AH71&\" \"&'UK Stewardship Code_data'!$AI71&\" \"&'UK Stewardship Code_data'!$AJ71&\" \"&'UK Stewardship Code_data'!$AK71&\" \"&'UK Stewardship Code_data'!$AL71&\" \"&'UK Stewardship Code_data'!$AM71&\" \"&'UK Stewardship Code_data'!$AN71&\" \"&'UK Stewardship Code_data'!$AO71&\" \"&'UK Stewardship Code_data'!$AP71,\"\")","v":""},"Description","Investment (influence)","Non-voting rights",null,null,{"$f":"ROWS($B$5:B71)","v":67},{"$f":"IF(OR('Drop Downs'!$B$42=M71,'Drop Downs'!$B$42=\"ALL\"),AW71,\"\")","v":67},{"$f":"IF(OR('Drop Downs'!$B$43=N71,'Drop Downs'!$B$43=\"ALL\"),AW71,\"\")","v":67},67,67]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_o","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Activity","Principle 12 (pg. 22)","For fixed income assets, explanation of their approach to reviewing prospectus and transaction documents","N/A","FRC review, pg. 55-56: \n\nWe expect organisations to continue to develop their stewardship and would like to see better discussion of the rights and responsibilities available in fixed income, private equity, infrastructure, etc. and how they have been used when we review reports in 2021.\n\nBetter reporting against this Principle explained the rights they have in the asset classes in which they are invested and provided examples and case studies to illustrate how these rights have been exercised in practice. Some reports also provided metrics to indicate the extent of this activity and we would encourage organisations to provide this information. \n\nSome reports acknowledged that the approach to\nstewardship was newer or less developed for some asset classes. Acknowledging barriers to stewardship or limitations to your own approach where they exist is good disclosure and the better reports identified\nactions that were planned to address or mitigate these issues.\n\nGood examples explained the rights that the organisation has in the asset class and connected this to the example being discussed. They also provided clear outcomes.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T72<>\"\",'UK Stewardship Code_data'!$T72&\" \"&'UK Stewardship Code_data'!$U72&\" \"&'UK Stewardship Code_data'!$V72&\" \"&'UK Stewardship Code_data'!$W72&\" \"&'UK Stewardship Code_data'!$X72&\" \"&'UK Stewardship Code_data'!$Y72&\" \"&'UK Stewardship Code_data'!$Z72&\" \"&'UK Stewardship Code_data'!$AA72&\" \"&'UK Stewardship Code_data'!$AB72&\" \"&'UK Stewardship Code_data'!$AC72&\" \"&'UK Stewardship Code_data'!$AD72&\" \"&'UK Stewardship Code_data'!$AE72&\" \"&'UK Stewardship Code_data'!$AF72&\" \"&'UK Stewardship Code_data'!$AG72&\" \"&'UK Stewardship Code_data'!$AH72&\" \"&'UK Stewardship Code_data'!$AI72&\" \"&'UK Stewardship Code_data'!$AJ72&\" \"&'UK Stewardship Code_data'!$AK72&\" \"&'UK Stewardship Code_data'!$AL72&\" \"&'UK Stewardship Code_data'!$AM72&\" \"&'UK Stewardship Code_data'!$AN72&\" \"&'UK Stewardship Code_data'!$AO72&\" \"&'UK Stewardship Code_data'!$AP72,\"\")","v":""},"Description","Investment (influence)","Non-voting rights",null,null,{"$f":"ROWS($B$5:B72)","v":68},{"$f":"IF(OR('Drop Downs'!$B$42=M72,'Drop Downs'!$B$42=\"ALL\"),AW72,\"\")","v":68},{"$f":"IF(OR('Drop Downs'!$B$43=N72,'Drop Downs'!$B$43=\"ALL\"),AW72,\"\")","v":68},68,68]
[null,"UK Stewardship Code 2020","N/A","https://www.frc.org.uk/getattachment/5aae591d-d9d3-4cf4-814a-d14e156a1d87/Stewardship-Code_Dec-19-Final-Corrected.pdf","Mandatory but not legal requirement","Current","2020-01-01","2021-04-30","Website",null,null,"UKSC_12_p","Exercising_rights_and_responsibilities","Principle 12: Exercising rights and responsibilities","Outcome","Principle 12 (pg. 22)","For listed equity assets, signatories should provide examples of the outcomes of resolutions they have voted on over the past 12 months.","N/A","FRC review, pg. 44: Reporting on outcomes should reflect how voting may have influenced companies","PRI_LE_25",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('UK Stewardship Code_data'!$T73<>\"\",'UK Stewardship Code_data'!$T73&\" \"&'UK Stewardship Code_data'!$U73&\" \"&'UK Stewardship Code_data'!$V73&\" \"&'UK Stewardship Code_data'!$W73&\" \"&'UK Stewardship Code_data'!$X73&\" \"&'UK Stewardship Code_data'!$Y73&\" \"&'UK Stewardship Code_data'!$Z73&\" \"&'UK Stewardship Code_data'!$AA73&\" \"&'UK Stewardship Code_data'!$AB73&\" \"&'UK Stewardship Code_data'!$AC73&\" \"&'UK Stewardship Code_data'!$AD73&\" \"&'UK Stewardship Code_data'!$AE73&\" \"&'UK Stewardship Code_data'!$AF73&\" \"&'UK Stewardship Code_data'!$AG73&\" \"&'UK Stewardship Code_data'!$AH73&\" \"&'UK Stewardship Code_data'!$AI73&\" \"&'UK Stewardship Code_data'!$AJ73&\" \"&'UK Stewardship Code_data'!$AK73&\" \"&'UK Stewardship Code_data'!$AL73&\" \"&'UK Stewardship Code_data'!$AM73&\" \"&'UK Stewardship Code_data'!$AN73&\" \"&'UK Stewardship Code_data'!$AO73&\" \"&'UK Stewardship Code_data'!$AP73,\"\")","v":"PRI_LE_25                      "},"Description","Investment (influence)","Voting rights",null,null,{"$f":"ROWS($B$5:B73)","v":69},{"$f":"IF(OR('Drop Downs'!$B$42=M73,'Drop Downs'!$B$42=\"ALL\"),AW73,\"\")","v":69},{"$f":"IF(OR('Drop Downs'!$B$43=N73,'Drop Downs'!$B$43=\"ALL\"),AW73,\"\")","v":69},69,69]

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["9 Back",null,null,"The Pension Regulator's Implementation Statement (PLSA Guidance)"]
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[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","General Principles","pg 17","[The Implementation Statement] flows directly from the SIP. \nAny description of the exercise of trustee investment powers must be explained in the context of the trustees’ policies set out in their SIP (and any stated investment beliefs). So every action, case study and decision included in the Statement should be explicitly connected to the initial intent as set out in the SIP. This means that descriptions should be:\n1) Specific to the implementation approach taken by the scheme itself, acknowledging the schemespecific parameters which have influenced the approach e.g. direct relationships with managers,\ninvestment via pooled funds or the use of fund platforms.\n2) Clearly linked back to investment objectives and policies and how actions align with the the trustee’s purpose in exercising the investment power including the interests of beneficiaries.\nN.B. For DB-only schemes, the only relevant/required part of the SIP is the stewardship policy","The PLSA believes that every Implementation Statement should follow these key rules",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P6<>\"\",'PLSA Guidance_data'!$P6&\" \"&'PLSA Guidance_data'!$Q6&\" \"&'PLSA Guidance_data'!$R6&\" \"&'PLSA Guidance_data'!$S6&\" \"&'PLSA Guidance_data'!$T6&\" \"&'PLSA Guidance_data'!$U6&\" \"&'PLSA Guidance_data'!$V6&\" \"&'PLSA Guidance_data'!$W6&\" \"&'PLSA Guidance_data'!$X6&\" \"&'PLSA Guidance_data'!$Y6&\" \"&'PLSA Guidance_data'!$Z6&\" \"&'PLSA Guidance_data'!$AA6&\" \"&'PLSA Guidance_data'!$AB6&\" \"&'PLSA Guidance_data'!$AC6&\" \"&'PLSA Guidance_data'!$AD6&\" \"&'PLSA Guidance_data'!$AE6&\" \"&'PLSA Guidance_data'!$AF6&\" \"&'PLSA Guidance_data'!$AG6&\" \"&'PLSA Guidance_data'!$AH6&\" \"&'PLSA Guidance_data'!$AI6&\" \"&'PLSA Guidance_data'!$AJ6&\" \"&'PLSA Guidance_data'!$AK6&\" \"&'PLSA Guidance_data'!$AL6,\"\")","v":""},"Description",null,null,null,null,{"$f":"ROWS(A$6:$A6)","v":1},{"$f":"IF(OR('Drop Downs'!$B$57=K6,'Drop Downs'!$B$57=\"ALL\"),AS6,\"\")","v":1},{"$f":"IF(OR('Drop Downs'!$B$58=L6,'Drop Downs'!$B$58=\"ALL\"),AS6,\"\")","v":1},{"$f":"IF(AT6<>\"\",IF(AU6<>\"\",AS6,\"\"),\"\")","v":1},{"$f":"IFERROR(SMALL($AV$6:$AV$37,AS6),\"\")","v":1}]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","General Principles","pg 17","[The Implementation Statement] is based around actions taken and decisions taken during the year. \nThere may be little change on certain matters – for instance, strategic asset allocation – over the course of that particular year. To avoid adding unnecessary length to the document, if there is no change in – or action taken on – the implementation of a particular policy then trustees should only cover this briefly. We do not think it is necessary to play “catch up” by providing a description of historic actions in the first year – although trustees may of course choose to do so, either here or elsewhere in their investment communications to members.\nPlease note: in one area (voting behaviour), trustees are reporting on broader voting and engagement behaviour during the year.","The PLSA believes that every Implementation Statement should follow these key rules",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P7<>\"\",'PLSA Guidance_data'!$P7&\" \"&'PLSA Guidance_data'!$Q7&\" \"&'PLSA Guidance_data'!$R7&\" \"&'PLSA Guidance_data'!$S7&\" \"&'PLSA Guidance_data'!$T7&\" \"&'PLSA Guidance_data'!$U7&\" \"&'PLSA Guidance_data'!$V7&\" \"&'PLSA Guidance_data'!$W7&\" \"&'PLSA Guidance_data'!$X7&\" \"&'PLSA Guidance_data'!$Y7&\" \"&'PLSA Guidance_data'!$Z7&\" \"&'PLSA Guidance_data'!$AA7&\" \"&'PLSA Guidance_data'!$AB7&\" \"&'PLSA Guidance_data'!$AC7&\" \"&'PLSA Guidance_data'!$AD7&\" \"&'PLSA Guidance_data'!$AE7&\" \"&'PLSA Guidance_data'!$AF7&\" \"&'PLSA Guidance_data'!$AG7&\" \"&'PLSA Guidance_data'!$AH7&\" \"&'PLSA Guidance_data'!$AI7&\" \"&'PLSA Guidance_data'!$AJ7&\" \"&'PLSA Guidance_data'!$AK7&\" \"&'PLSA Guidance_data'!$AL7,\"\")","v":""},"Description",null,null,null,null,{"$f":"ROWS(A$6:$A7)","v":2},{"$f":"IF(OR('Drop Downs'!$B$57=K7,'Drop Downs'!$B$57=\"ALL\"),AS7,\"\")","v":2},{"$f":"IF(OR('Drop Downs'!$B$58=L7,'Drop Downs'!$B$58=\"ALL\"),AS7,\"\")","v":2},{"$f":"IF(AT7<>\"\",IF(AU7<>\"\",AS7,\"\"),\"\")","v":2},{"$f":"IFERROR(SMALL($AV$6:$AV$37,AS7),\"\")","v":2}]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","General Principles","pg 17","[The Implementation Statement] focuses on those activities and decisions which have most “moved the dial”. \nThe best statements are likely to be focused, succinct and revolve around those decisions, actions and changes which have had or will have the most material impact in achieving the objectives (and following the policies) set out in the SIP.","The PLSA believes that every Implementation Statement should follow these key rules",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P8<>\"\",'PLSA Guidance_data'!$P8&\" \"&'PLSA Guidance_data'!$Q8&\" \"&'PLSA Guidance_data'!$R8&\" \"&'PLSA Guidance_data'!$S8&\" \"&'PLSA Guidance_data'!$T8&\" \"&'PLSA Guidance_data'!$U8&\" \"&'PLSA Guidance_data'!$V8&\" \"&'PLSA Guidance_data'!$W8&\" \"&'PLSA Guidance_data'!$X8&\" \"&'PLSA Guidance_data'!$Y8&\" \"&'PLSA Guidance_data'!$Z8&\" \"&'PLSA Guidance_data'!$AA8&\" \"&'PLSA Guidance_data'!$AB8&\" \"&'PLSA Guidance_data'!$AC8&\" \"&'PLSA Guidance_data'!$AD8&\" \"&'PLSA Guidance_data'!$AE8&\" \"&'PLSA Guidance_data'!$AF8&\" \"&'PLSA Guidance_data'!$AG8&\" \"&'PLSA Guidance_data'!$AH8&\" \"&'PLSA Guidance_data'!$AI8&\" \"&'PLSA Guidance_data'!$AJ8&\" \"&'PLSA Guidance_data'!$AK8&\" \"&'PLSA Guidance_data'!$AL8,\"\")","v":""},"Description",null,null,null,null,{"$f":"ROWS(A$6:$A8)","v":3},{"$f":"IF(OR('Drop Downs'!$B$57=K8,'Drop Downs'!$B$57=\"ALL\"),AS8,\"\")","v":3},{"$f":"IF(OR('Drop Downs'!$B$58=L8,'Drop Downs'!$B$58=\"ALL\"),AS8,\"\")","v":3},3,3]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","General Principles","pg 18","The level of detail is appropriate to the audience. \nFor example, there is a growing body of evidence to demonstrate the benefits of good communication on responsible investment in particular to beneficiaries. However, instead of overburdening the Implementation Statement and turning it into a lengthy and inaccessible document, we would encourage trustees to consider other ways of communicating their broader approach to responsible investment to beneficiaries. ","The PLSA believes that every Implementation Statement should follow these key rules",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P9<>\"\",'PLSA Guidance_data'!$P9&\" \"&'PLSA Guidance_data'!$Q9&\" \"&'PLSA Guidance_data'!$R9&\" \"&'PLSA Guidance_data'!$S9&\" \"&'PLSA Guidance_data'!$T9&\" \"&'PLSA Guidance_data'!$U9&\" \"&'PLSA Guidance_data'!$V9&\" \"&'PLSA Guidance_data'!$W9&\" \"&'PLSA Guidance_data'!$X9&\" \"&'PLSA Guidance_data'!$Y9&\" \"&'PLSA Guidance_data'!$Z9&\" \"&'PLSA Guidance_data'!$AA9&\" \"&'PLSA Guidance_data'!$AB9&\" \"&'PLSA Guidance_data'!$AC9&\" \"&'PLSA Guidance_data'!$AD9&\" \"&'PLSA Guidance_data'!$AE9&\" \"&'PLSA Guidance_data'!$AF9&\" \"&'PLSA Guidance_data'!$AG9&\" \"&'PLSA Guidance_data'!$AH9&\" \"&'PLSA Guidance_data'!$AI9&\" \"&'PLSA Guidance_data'!$AJ9&\" \"&'PLSA Guidance_data'!$AK9&\" \"&'PLSA Guidance_data'!$AL9,\"\")","v":""},"Description",null,null,null,null,{"$f":"ROWS(A$6:$A9)","v":4},{"$f":"IF(OR('Drop Downs'!$B$57=K9,'Drop Downs'!$B$57=\"ALL\"),AS9,\"\")","v":4},{"$f":"IF(OR('Drop Downs'!$B$58=L9,'Drop Downs'!$B$58=\"ALL\"),AS9,\"\")","v":4},4,4]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","General Principles","pg 18","It clearly articulates how trustees have sought to hold their service providers to account (engage, influence, challenge). \nThe approach taken will reflect scheme-specific circumstances, including the trustees’ level of access to and influence with their various service providers. However, trustees of schemes which have extra levels of intermediation between the trustee board and the end investee company (those invested in pooled funds, for instance, or which use a platform provider or fiduciary manager) should describe how they have retained ownership for the investment approach taken and its outcomes. \nIn disclosing how they have held their managers to account, trustees could describe how they have engaged with, influenced and challenged their investment service providers where necessary during their ongoing oversight and assessment processes.\nWhere assets are held in segregated mandates, trustees could also disclose how they have embedded their requirements in their service agreements and how they have checked these have been upheld.","The PLSA believes that every Implementation Statement should follow these key rules",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P10<>\"\",'PLSA Guidance_data'!$P10&\" \"&'PLSA Guidance_data'!$Q10&\" \"&'PLSA Guidance_data'!$R10&\" \"&'PLSA Guidance_data'!$S10&\" \"&'PLSA Guidance_data'!$T10&\" \"&'PLSA Guidance_data'!$U10&\" \"&'PLSA Guidance_data'!$V10&\" \"&'PLSA Guidance_data'!$W10&\" \"&'PLSA Guidance_data'!$X10&\" \"&'PLSA Guidance_data'!$Y10&\" \"&'PLSA Guidance_data'!$Z10&\" \"&'PLSA Guidance_data'!$AA10&\" \"&'PLSA Guidance_data'!$AB10&\" \"&'PLSA Guidance_data'!$AC10&\" \"&'PLSA Guidance_data'!$AD10&\" \"&'PLSA Guidance_data'!$AE10&\" \"&'PLSA Guidance_data'!$AF10&\" \"&'PLSA Guidance_data'!$AG10&\" \"&'PLSA Guidance_data'!$AH10&\" \"&'PLSA Guidance_data'!$AI10&\" \"&'PLSA Guidance_data'!$AJ10&\" \"&'PLSA Guidance_data'!$AK10&\" \"&'PLSA Guidance_data'!$AL10,\"\")","v":""},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B10)","v":5},{"$f":"IF(OR('Drop Downs'!$B$57=K10,'Drop Downs'!$B$57=\"ALL\"),AS10,\"\")","v":5},{"$f":"IF(OR('Drop Downs'!$B$58=L10,'Drop Downs'!$B$58=\"ALL\"),AS10,\"\")","v":5},5,5]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","General Principles","pg 18","It provides a clear rationale for where implementation departed from the SIP.\nTrustees are required not just to describe how their action followed their intent, but also to what extent. It is recognised that there will be instances where trustees were unable or chose not to follow their SIP – and these will need to be explained. We note that S36(5) in the Pensions Act 1995 requires trustees to give effect to the principles in the SIP so far as is reasonable and practicable.","The PLSA believes that every Implementation Statement should follow these key rules",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P11<>\"\",'PLSA Guidance_data'!$P11&\" \"&'PLSA Guidance_data'!$Q11&\" \"&'PLSA Guidance_data'!$R11&\" \"&'PLSA Guidance_data'!$S11&\" \"&'PLSA Guidance_data'!$T11&\" \"&'PLSA Guidance_data'!$U11&\" \"&'PLSA Guidance_data'!$V11&\" \"&'PLSA Guidance_data'!$W11&\" \"&'PLSA Guidance_data'!$X11&\" \"&'PLSA Guidance_data'!$Y11&\" \"&'PLSA Guidance_data'!$Z11&\" \"&'PLSA Guidance_data'!$AA11&\" \"&'PLSA Guidance_data'!$AB11&\" \"&'PLSA Guidance_data'!$AC11&\" \"&'PLSA Guidance_data'!$AD11&\" \"&'PLSA Guidance_data'!$AE11&\" \"&'PLSA Guidance_data'!$AF11&\" \"&'PLSA Guidance_data'!$AG11&\" \"&'PLSA Guidance_data'!$AH11&\" \"&'PLSA Guidance_data'!$AI11&\" \"&'PLSA Guidance_data'!$AJ11&\" \"&'PLSA Guidance_data'!$AK11&\" \"&'PLSA Guidance_data'!$AL11,\"\")","v":""},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B11)","v":6},{"$f":"IF(OR('Drop Downs'!$B$57=K11,'Drop Downs'!$B$57=\"ALL\"),AS11,\"\")","v":6},{"$f":"IF(OR('Drop Downs'!$B$58=L11,'Drop Downs'!$B$58=\"ALL\"),AS11,\"\")","v":6},6,6]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","What Trustees could disclose","pg 19","Investment governance: Trustees may find it helpful to disclose how the investment governance structure and processes have been followed, focusing on how they have supported the implementation of the trustees’ investment policies and any changes made during the year. Trustees may wish to consider describing in their Implementation Statements how the current investment governance approach helps support their investment decision-making. However, scheme governance arrangements may already be disclosed publicly elsewhere – such as the DC Chair’s Statement and trustees should consider any disclosures made available in these documents when thinking about producing their Implementation Statements, to ensure consistency and avoid duplication.","The PLSA does not believe that every Implementation Statement needs to refer to every issue which we cover in this section.","PRI_ISP_1.2","PRI_ISP_3","PRI_ISP_6","PRI_ISP_7","PRI_ISP_28","PRI_ISP_29",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P12<>\"\",'PLSA Guidance_data'!$P12&\" \"&'PLSA Guidance_data'!$Q12&\" \"&'PLSA Guidance_data'!$R12&\" \"&'PLSA Guidance_data'!$S12&\" \"&'PLSA Guidance_data'!$T12&\" \"&'PLSA Guidance_data'!$U12&\" \"&'PLSA Guidance_data'!$V12&\" \"&'PLSA Guidance_data'!$W12&\" \"&'PLSA Guidance_data'!$X12&\" \"&'PLSA Guidance_data'!$Y12&\" \"&'PLSA Guidance_data'!$Z12&\" \"&'PLSA Guidance_data'!$AA12&\" \"&'PLSA Guidance_data'!$AB12&\" \"&'PLSA Guidance_data'!$AC12&\" \"&'PLSA Guidance_data'!$AD12&\" \"&'PLSA Guidance_data'!$AE12&\" \"&'PLSA Guidance_data'!$AF12&\" \"&'PLSA Guidance_data'!$AG12&\" \"&'PLSA Guidance_data'!$AH12&\" \"&'PLSA Guidance_data'!$AI12&\" \"&'PLSA Guidance_data'!$AJ12&\" \"&'PLSA Guidance_data'!$AK12&\" \"&'PLSA Guidance_data'!$AL12,\"\")","v":"PRI_ISP_1.2 PRI_ISP_3 PRI_ISP_6 PRI_ISP_7 PRI_ISP_28 PRI_ISP_29                 "},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B12)","v":7},{"$f":"IF(OR('Drop Downs'!$B$57=K12,'Drop Downs'!$B$57=\"ALL\"),AS12,\"\")","v":7},{"$f":"IF(OR('Drop Downs'!$B$58=L12,'Drop Downs'!$B$58=\"ALL\"),AS12,\"\")","v":7},7,7]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","What Trustees could disclose","pg 20","Governance structure and expertise\nHow has the level and expertise of the trustee board on investment issues changed, if at all, over the last year – and if it has, what was the rationale and did it change in a way which helped you achieve your objectives?\nHave the areas on which you seek professional advice changed? If so, what was the rationale for doing so?\nHave there been any changes to your in-house team? Have you decided to have a dedicated responsible investment member of staff, or someone with explicit accountability for the responsible investment approach?\nHas there been any change to your use of investment sub-committees or other sub-committees?\nIf any changes have been made, how have you ensured that the differing and respective roles and responsibilities of sub-committees, external advisers and specialists have been made clear?\nTrustees could also consider including a high-level description of key governance activities over the previous year, such as key agenda items discussed or any important external attendee or manager visits. This information will likely already be held by the scheme executive. ","N/A","PRI_ISP_6","PRI_ISP_7","PRI_ISP_8 ","PRI_ISP_8.1","PRI_ISP_8.2","PRI_ISP_9","PRI_SAM_1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P13<>\"\",'PLSA Guidance_data'!$P13&\" \"&'PLSA Guidance_data'!$Q13&\" \"&'PLSA Guidance_data'!$R13&\" \"&'PLSA Guidance_data'!$S13&\" \"&'PLSA Guidance_data'!$T13&\" \"&'PLSA Guidance_data'!$U13&\" \"&'PLSA Guidance_data'!$V13&\" \"&'PLSA Guidance_data'!$W13&\" \"&'PLSA Guidance_data'!$X13&\" \"&'PLSA Guidance_data'!$Y13&\" \"&'PLSA Guidance_data'!$Z13&\" \"&'PLSA Guidance_data'!$AA13&\" \"&'PLSA Guidance_data'!$AB13&\" \"&'PLSA Guidance_data'!$AC13&\" \"&'PLSA Guidance_data'!$AD13&\" \"&'PLSA Guidance_data'!$AE13&\" \"&'PLSA Guidance_data'!$AF13&\" \"&'PLSA Guidance_data'!$AG13&\" \"&'PLSA Guidance_data'!$AH13&\" \"&'PLSA Guidance_data'!$AI13&\" \"&'PLSA Guidance_data'!$AJ13&\" \"&'PLSA Guidance_data'!$AK13&\" \"&'PLSA Guidance_data'!$AL13,\"\")","v":"PRI_ISP_6 PRI_ISP_7 PRI_ISP_8  PRI_ISP_8.1 PRI_ISP_8.2 PRI_ISP_9 PRI_SAM_1                "},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B13)","v":8},{"$f":"IF(OR('Drop Downs'!$B$57=K13,'Drop Downs'!$B$57=\"ALL\"),AS13,\"\")","v":8},{"$f":"IF(OR('Drop Downs'!$B$58=L13,'Drop Downs'!$B$58=\"ALL\"),AS13,\"\")","v":8},8,8]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","What Trustees could disclose","pg 22-23","If schemes have set out a policy on non-financial matters in their SIP, then they should describe how that policy has been implemented. Some of the areas which trustees could consider covering in their disclosures include:\nMember views\nWere any actions taken to gauge and consider member views, and if so, on which investment or ethical issues?\nWhat decisions or actions – if any – were taken in response? If member views have not been fully reflected in investment decisions, what were the reasons for this (e.g. practical barriers, insufficient consensus)?\nImpact investment\nTo what extent have any decisions around impact (social or environmental) been reflective of member views? What were the other drivers, if any, of any decision around the kind of impact which the scheme was looking to achieve – including decision as to the size of the investment? \nHow have trustees chosen to monitor both the financial and the non-financial objectives of any investment?","N/A","PRI_ISP_16","PRI_ISP_42","PRI_ISP_45","PRI_OO_5.2_PE","PRI_ISP_1.1","PRI_ISP_1.2","PRI_ISP_3","PRI_ISP_5",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P14<>\"\",'PLSA Guidance_data'!$P14&\" \"&'PLSA Guidance_data'!$Q14&\" \"&'PLSA Guidance_data'!$R14&\" \"&'PLSA Guidance_data'!$S14&\" \"&'PLSA Guidance_data'!$T14&\" \"&'PLSA Guidance_data'!$U14&\" \"&'PLSA Guidance_data'!$V14&\" \"&'PLSA Guidance_data'!$W14&\" \"&'PLSA Guidance_data'!$X14&\" \"&'PLSA Guidance_data'!$Y14&\" \"&'PLSA Guidance_data'!$Z14&\" \"&'PLSA Guidance_data'!$AA14&\" \"&'PLSA Guidance_data'!$AB14&\" \"&'PLSA Guidance_data'!$AC14&\" \"&'PLSA Guidance_data'!$AD14&\" \"&'PLSA Guidance_data'!$AE14&\" \"&'PLSA Guidance_data'!$AF14&\" \"&'PLSA Guidance_data'!$AG14&\" \"&'PLSA Guidance_data'!$AH14&\" \"&'PLSA Guidance_data'!$AI14&\" \"&'PLSA Guidance_data'!$AJ14&\" \"&'PLSA Guidance_data'!$AK14&\" \"&'PLSA Guidance_data'!$AL14,\"\")","v":"PRI_ISP_16 PRI_ISP_42 PRI_ISP_45 PRI_OO_5.2_PE PRI_ISP_1.1 PRI_ISP_1.2 PRI_ISP_3 PRI_ISP_5               "},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B14)","v":9},{"$f":"IF(OR('Drop Downs'!$B$57=K14,'Drop Downs'!$B$57=\"ALL\"),AS14,\"\")","v":9},{"$f":"IF(OR('Drop Downs'!$B$58=L14,'Drop Downs'!$B$58=\"ALL\"),AS14,\"\")","v":9},9,9]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","What Trustees could disclose","pg 24","Activities on strategic asset allocation (SAA) design\nTo what extent has the consideration of E, S or G risks (such as climate change) influenced any SAA decision? For instance, regarding the allocation to asset classes, geographies or sectors?\nHave any ESG opportunities been considered and acted upon by trustees in SAA decisions?\nWhat scenarios were used in making this assessment?\nTo what extent has consideration of the trustees beliefs and policies around their approach to stewardship – including engagement, exercise of voting rights or divestment – influenced any decisions on SAA?","N/A","PRI_ISP_10","PRI_ISP_10.1","PRI_LE_6","PRI_LE_6.1","PRI_FI_5","PRI_FI_5.1","PRI_SO_7","PRI_SO_7.1","PRI_SO_8","PRI_SO_9","PRI_SO_10","PRI_ISP_30","PRI_ISP_33.1",null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P15<>\"\",'PLSA Guidance_data'!$P15&\" \"&'PLSA Guidance_data'!$Q15&\" \"&'PLSA Guidance_data'!$R15&\" \"&'PLSA Guidance_data'!$S15&\" \"&'PLSA Guidance_data'!$T15&\" \"&'PLSA Guidance_data'!$U15&\" \"&'PLSA Guidance_data'!$V15&\" \"&'PLSA Guidance_data'!$W15&\" \"&'PLSA Guidance_data'!$X15&\" \"&'PLSA Guidance_data'!$Y15&\" \"&'PLSA Guidance_data'!$Z15&\" \"&'PLSA Guidance_data'!$AA15&\" \"&'PLSA Guidance_data'!$AB15&\" \"&'PLSA Guidance_data'!$AC15&\" \"&'PLSA Guidance_data'!$AD15&\" \"&'PLSA Guidance_data'!$AE15&\" \"&'PLSA Guidance_data'!$AF15&\" \"&'PLSA Guidance_data'!$AG15&\" \"&'PLSA Guidance_data'!$AH15&\" \"&'PLSA Guidance_data'!$AI15&\" \"&'PLSA Guidance_data'!$AJ15&\" \"&'PLSA Guidance_data'!$AK15&\" \"&'PLSA Guidance_data'!$AL15,\"\")","v":"PRI_ISP_10 PRI_ISP_10.1 PRI_LE_6 PRI_LE_6.1 PRI_FI_5 PRI_FI_5.1 PRI_SO_7 PRI_SO_7.1 PRI_SO_8 PRI_SO_9 PRI_SO_10 PRI_ISP_30 PRI_ISP_33.1          "},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B15)","v":10},{"$f":"IF(OR('Drop Downs'!$B$57=K15,'Drop Downs'!$B$57=\"ALL\"),AS15,\"\")","v":10},{"$f":"IF(OR('Drop Downs'!$B$58=L15,'Drop Downs'!$B$58=\"ALL\"),AS15,\"\")","v":10},10,10]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","What Trustees could disclose","pg 25","Decisions around pooled funds vs segregated mandates\nWhich, if any, of the following factors were taken into account in any decision, and how do these link back to investment objectives and beliefs: fund choice; size of mandate; diversification; level of costs; fee structure; level of influence and control over investment approach and decisionmaking – including stewardship, engagement, exercise of any voting rights and ability to incorporate non-financial factors?\n","N/A","PRI_SAM_12","PRI_SAM_13","PRI_OO_5.2_PE","PRI_OO_5.2_INF",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P16<>\"\",'PLSA Guidance_data'!$P16&\" \"&'PLSA Guidance_data'!$Q16&\" \"&'PLSA Guidance_data'!$R16&\" \"&'PLSA Guidance_data'!$S16&\" \"&'PLSA Guidance_data'!$T16&\" \"&'PLSA Guidance_data'!$U16&\" \"&'PLSA Guidance_data'!$V16&\" \"&'PLSA Guidance_data'!$W16&\" \"&'PLSA Guidance_data'!$X16&\" \"&'PLSA Guidance_data'!$Y16&\" \"&'PLSA Guidance_data'!$Z16&\" \"&'PLSA Guidance_data'!$AA16&\" \"&'PLSA Guidance_data'!$AB16&\" \"&'PLSA Guidance_data'!$AC16&\" \"&'PLSA Guidance_data'!$AD16&\" \"&'PLSA Guidance_data'!$AE16&\" \"&'PLSA Guidance_data'!$AF16&\" \"&'PLSA Guidance_data'!$AG16&\" \"&'PLSA Guidance_data'!$AH16&\" \"&'PLSA Guidance_data'!$AI16&\" \"&'PLSA Guidance_data'!$AJ16&\" \"&'PLSA Guidance_data'!$AK16&\" \"&'PLSA Guidance_data'!$AL16,\"\")","v":"PRI_SAM_12 PRI_SAM_13 PRI_OO_5.2_PE PRI_OO_5.2_INF                   "},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B16)","v":11},{"$f":"IF(OR('Drop Downs'!$B$57=K16,'Drop Downs'!$B$57=\"ALL\"),AS16,\"\")","v":11},{"$f":"IF(OR('Drop Downs'!$B$58=L16,'Drop Downs'!$B$58=\"ALL\"),AS16,\"\")","v":11},11,11]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","What Trustees could disclose","pg 25","Decisions around passive/index-based strategies or active strategies.\n Which, if any, of the following factors were taken into account in any major decision, and how do these link back to investment objectives and beliefs: assessment of likely future performance and market trends; level of costs; fee structure; approach to stewardship, engagement (or divestment); approach to ESG integration; assessment of historical performance; house style; asset mix; exposure to specific stocks?\nIn making any decisions around index-based strategies, how did the trustees determine the index choice, engagement and voting approach? Are there any exclusions from the index chosen?\nIf a low carbon or ESG index has been chosen, how did the process or metrics used by the index provider to ensure the ongoing merit (in terms of carbon emissions or ESG scores) of the constituents of the index influence the decision?","N/A","PRI_LE_12","PRI_FI_16","PRI_LE_4","PRI_LE_4.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P17<>\"\",'PLSA Guidance_data'!$P17&\" \"&'PLSA Guidance_data'!$Q17&\" \"&'PLSA Guidance_data'!$R17&\" \"&'PLSA Guidance_data'!$S17&\" \"&'PLSA Guidance_data'!$T17&\" \"&'PLSA Guidance_data'!$U17&\" \"&'PLSA Guidance_data'!$V17&\" \"&'PLSA Guidance_data'!$W17&\" \"&'PLSA Guidance_data'!$X17&\" \"&'PLSA Guidance_data'!$Y17&\" \"&'PLSA Guidance_data'!$Z17&\" \"&'PLSA Guidance_data'!$AA17&\" \"&'PLSA Guidance_data'!$AB17&\" \"&'PLSA Guidance_data'!$AC17&\" \"&'PLSA Guidance_data'!$AD17&\" \"&'PLSA Guidance_data'!$AE17&\" \"&'PLSA Guidance_data'!$AF17&\" \"&'PLSA Guidance_data'!$AG17&\" \"&'PLSA Guidance_data'!$AH17&\" \"&'PLSA Guidance_data'!$AI17&\" \"&'PLSA Guidance_data'!$AJ17&\" \"&'PLSA Guidance_data'!$AK17&\" \"&'PLSA Guidance_data'!$AL17,\"\")","v":"PRI_LE_12 PRI_FI_16 PRI_LE_4 PRI_LE_4.1                   "},"Description & Data",null,null,null,null,{"$f":"ROWS(A$6:$B17)","v":12},{"$f":"IF(OR('Drop Downs'!$B$57=K17,'Drop Downs'!$B$57=\"ALL\"),AS17,\"\")","v":12},{"$f":"IF(OR('Drop Downs'!$B$58=L17,'Drop Downs'!$B$58=\"ALL\"),AS17,\"\")","v":12},12,12]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","What Trustees could disclose","pg 26","Decisions around allocation of stewardship roles and responsibilities (segregated mandates)\nHow did the trustees agree what standards to set for the fund manager with regard to stewardship responsibilities, including engagement and voting?\nHow have the trustees determined what ownership rights and powers were to be held by the fund manager and which retained by the pension scheme e.g. rights to litigate as an investor, or securities lending activities?","N/A","PRI_ISP_12","PRI_ISP_12.1","PRI_ISP_14",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P18<>\"\",'PLSA Guidance_data'!$P18&\" \"&'PLSA Guidance_data'!$Q18&\" \"&'PLSA Guidance_data'!$R18&\" \"&'PLSA Guidance_data'!$S18&\" \"&'PLSA Guidance_data'!$T18&\" \"&'PLSA Guidance_data'!$U18&\" \"&'PLSA Guidance_data'!$V18&\" \"&'PLSA Guidance_data'!$W18&\" \"&'PLSA Guidance_data'!$X18&\" \"&'PLSA Guidance_data'!$Y18&\" \"&'PLSA Guidance_data'!$Z18&\" \"&'PLSA Guidance_data'!$AA18&\" \"&'PLSA Guidance_data'!$AB18&\" \"&'PLSA Guidance_data'!$AC18&\" \"&'PLSA Guidance_data'!$AD18&\" \"&'PLSA Guidance_data'!$AE18&\" \"&'PLSA Guidance_data'!$AF18&\" \"&'PLSA Guidance_data'!$AG18&\" \"&'PLSA Guidance_data'!$AH18&\" \"&'PLSA Guidance_data'!$AI18&\" \"&'PLSA Guidance_data'!$AJ18&\" \"&'PLSA Guidance_data'!$AK18&\" \"&'PLSA Guidance_data'!$AL18,\"\")","v":"PRI_ISP_12 PRI_ISP_12.1 PRI_ISP_14                    "},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B18)","v":13},{"$f":"IF(OR('Drop Downs'!$B$57=K18,'Drop Downs'!$B$57=\"ALL\"),AS18,\"\")","v":13},{"$f":"IF(OR('Drop Downs'!$B$58=L18,'Drop Downs'!$B$58=\"ALL\"),AS18,\"\")","v":13},13,13]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","What Trustees could disclose","pg 26","Manager selection- How did responsible investment considerations influence the decision?","N/A","PRI_SAM_1","PRI_SAM_2","PRI_SAM_2.1","PRI_SAM_3","PRI_SAM_4","PRI_SAM_5","PRI_SAM_6","PRI_SAM_7","PRI_SAM_8","PRI_SAM_9","PRI_SAM_10","PRI_SAM_11",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P19<>\"\",'PLSA Guidance_data'!$P19&\" \"&'PLSA Guidance_data'!$Q19&\" \"&'PLSA Guidance_data'!$R19&\" \"&'PLSA Guidance_data'!$S19&\" \"&'PLSA Guidance_data'!$T19&\" \"&'PLSA Guidance_data'!$U19&\" \"&'PLSA Guidance_data'!$V19&\" \"&'PLSA Guidance_data'!$W19&\" \"&'PLSA Guidance_data'!$X19&\" \"&'PLSA Guidance_data'!$Y19&\" \"&'PLSA Guidance_data'!$Z19&\" \"&'PLSA Guidance_data'!$AA19&\" \"&'PLSA Guidance_data'!$AB19&\" \"&'PLSA Guidance_data'!$AC19&\" \"&'PLSA Guidance_data'!$AD19&\" \"&'PLSA Guidance_data'!$AE19&\" \"&'PLSA Guidance_data'!$AF19&\" \"&'PLSA Guidance_data'!$AG19&\" \"&'PLSA Guidance_data'!$AH19&\" \"&'PLSA Guidance_data'!$AI19&\" \"&'PLSA Guidance_data'!$AJ19&\" \"&'PLSA Guidance_data'!$AK19&\" \"&'PLSA Guidance_data'!$AL19,\"\")","v":"PRI_SAM_1 PRI_SAM_2 PRI_SAM_2.1 PRI_SAM_3 PRI_SAM_4 PRI_SAM_5 PRI_SAM_6 PRI_SAM_7 PRI_SAM_8 PRI_SAM_9 PRI_SAM_10 PRI_SAM_11           "},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B19)","v":14},{"$f":"IF(OR('Drop Downs'!$B$57=K19,'Drop Downs'!$B$57=\"ALL\"),AS19,\"\")","v":14},{"$f":"IF(OR('Drop Downs'!$B$58=L19,'Drop Downs'!$B$58=\"ALL\"),AS19,\"\")","v":14},14,14]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Implementation_Statement","What Trustees could disclose","pg 27","Manager review and monitoring\nWhen were asset managers reviewed over the year? What kind of issues were covered e.g. manager performance against stated objectives; trustees’ objective for using the mandate; peer comparison; costs and charges; portfolio turnover; responsible investment approach; manager voting and engagement activities? Were there any changes to the manager’s investment approach and if so, why?\nOn what issues did the trustees seek to further engage with, influence and where necessary, challenge their managers?\nIf it was agreed that the manager had failed to meet its objectives (including on reporting), what action was taken? What steps were taken to reduce the risk of non-compliance reoccurring?\nHow was any platform provider reviewed? What questions were asked around its continued  ability to oversee and get information from the underlying managers? How did trustees seek to engage, or influence and challenge where necessary?\nDid trustees proactively engage with (or challenge where necessary) managers on responsible investment issues – including consideration of ESG risks and opportunities, engagement and voting (where relevant)?\nHow was any platform provider reviewed? What questions were asked around its continued ability to oversee and get information from the underlying managers? How did trustees seek to engage, or influence and challenge where necessary?","N/A","PRI_SAM_12","PRI_SAM_13","PRI_SAM_14","PRI_SAM_15","PRI_SAM_16","PRI_SAM_17","PRI_SAM_18","PRI_SAM_19","PRI_SAM_20","PRI_SAM_21","PRI_SAM_22",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P20<>\"\",'PLSA Guidance_data'!$P20&\" \"&'PLSA Guidance_data'!$Q20&\" \"&'PLSA Guidance_data'!$R20&\" \"&'PLSA Guidance_data'!$S20&\" \"&'PLSA Guidance_data'!$T20&\" \"&'PLSA Guidance_data'!$U20&\" \"&'PLSA Guidance_data'!$V20&\" \"&'PLSA Guidance_data'!$W20&\" \"&'PLSA Guidance_data'!$X20&\" \"&'PLSA Guidance_data'!$Y20&\" \"&'PLSA Guidance_data'!$Z20&\" \"&'PLSA Guidance_data'!$AA20&\" \"&'PLSA Guidance_data'!$AB20&\" \"&'PLSA Guidance_data'!$AC20&\" \"&'PLSA Guidance_data'!$AD20&\" \"&'PLSA Guidance_data'!$AE20&\" \"&'PLSA Guidance_data'!$AF20&\" \"&'PLSA Guidance_data'!$AG20&\" \"&'PLSA Guidance_data'!$AH20&\" \"&'PLSA Guidance_data'!$AI20&\" \"&'PLSA Guidance_data'!$AJ20&\" \"&'PLSA Guidance_data'!$AK20&\" \"&'PLSA Guidance_data'!$AL20,\"\")","v":"PRI_SAM_12 PRI_SAM_13 PRI_SAM_14 PRI_SAM_15 PRI_SAM_16 PRI_SAM_17 PRI_SAM_18 PRI_SAM_19 PRI_SAM_20 PRI_SAM_21 PRI_SAM_22            "},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B20)","v":15},{"$f":"IF(OR('Drop Downs'!$B$57=K20,'Drop Downs'!$B$57=\"ALL\"),AS20,\"\")","v":15},{"$f":"IF(OR('Drop Downs'!$B$58=L20,'Drop Downs'!$B$58=\"ALL\"),AS20,\"\")","v":15},15,15]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Voting_Disclosures_in_the_Implementation_Statement","Voting Disclosures","pg 30","How the trustees’ equity holdings are structured.\nHow the way in which the investment arrangements are structured affect trustees’ scope and ability to engage with managers and influence managers’ voting approach\nWhether trustees have a legal right to the underlying votes in the existing investment arrangement structure, which could include:\n- Segregated mandates in segregated custody accounts\n -Segregated mandates in pooled custody accounts\n -Pooled mandates in segregated custody accounts\n - Pooled mandates in pooled custody accounts\n- Via-platform investments\n\n","Whereas other parts of the implementation statement disclosures may be consistent in subsequent statements, and over time might turn into a form of ‘exception only’ reporting, the disclosures around voting disclosures will need to be reported afresh in each statement. This is because the votes that trustees and/or their managers will exercise or influence will not be the same every year.","PRI_SAM_8",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P21<>\"\",'PLSA Guidance_data'!$P21&\" \"&'PLSA Guidance_data'!$Q21&\" \"&'PLSA Guidance_data'!$R21&\" \"&'PLSA Guidance_data'!$S21&\" \"&'PLSA Guidance_data'!$T21&\" \"&'PLSA Guidance_data'!$U21&\" \"&'PLSA Guidance_data'!$V21&\" \"&'PLSA Guidance_data'!$W21&\" \"&'PLSA Guidance_data'!$X21&\" \"&'PLSA Guidance_data'!$Y21&\" \"&'PLSA Guidance_data'!$Z21&\" \"&'PLSA Guidance_data'!$AA21&\" \"&'PLSA Guidance_data'!$AB21&\" \"&'PLSA Guidance_data'!$AC21&\" \"&'PLSA Guidance_data'!$AD21&\" \"&'PLSA Guidance_data'!$AE21&\" \"&'PLSA Guidance_data'!$AF21&\" \"&'PLSA Guidance_data'!$AG21&\" \"&'PLSA Guidance_data'!$AH21&\" \"&'PLSA Guidance_data'!$AI21&\" \"&'PLSA Guidance_data'!$AJ21&\" \"&'PLSA Guidance_data'!$AK21&\" \"&'PLSA Guidance_data'!$AL21,\"\")","v":"PRI_SAM_8                      "},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B21)","v":16},{"$f":"IF(OR('Drop Downs'!$B$57=K21,'Drop Downs'!$B$57=\"ALL\"),AS21,\"\")","v":16},{"$f":"IF(OR('Drop Downs'!$B$58=L21,'Drop Downs'!$B$58=\"ALL\"),AS21,\"\")","v":16},16,16]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Voting_Disclosures_in_the_Implementation_Statement","Voting Disclosures","pg 30","Which funds hold equities (these should be listed)","N/A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P22<>\"\",'PLSA Guidance_data'!$P22&\" \"&'PLSA Guidance_data'!$Q22&\" \"&'PLSA Guidance_data'!$R22&\" \"&'PLSA Guidance_data'!$S22&\" \"&'PLSA Guidance_data'!$T22&\" \"&'PLSA Guidance_data'!$U22&\" \"&'PLSA Guidance_data'!$V22&\" \"&'PLSA Guidance_data'!$W22&\" \"&'PLSA Guidance_data'!$X22&\" \"&'PLSA Guidance_data'!$Y22&\" \"&'PLSA Guidance_data'!$Z22&\" \"&'PLSA Guidance_data'!$AA22&\" \"&'PLSA Guidance_data'!$AB22&\" \"&'PLSA Guidance_data'!$AC22&\" \"&'PLSA Guidance_data'!$AD22&\" \"&'PLSA Guidance_data'!$AE22&\" \"&'PLSA Guidance_data'!$AF22&\" \"&'PLSA Guidance_data'!$AG22&\" \"&'PLSA Guidance_data'!$AH22&\" \"&'PLSA Guidance_data'!$AI22&\" \"&'PLSA Guidance_data'!$AJ22&\" \"&'PLSA Guidance_data'!$AK22&\" \"&'PLSA Guidance_data'!$AL22,\"\")","v":""},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B22)","v":17},{"$f":"IF(OR('Drop Downs'!$B$57=K22,'Drop Downs'!$B$57=\"ALL\"),AS22,\"\")","v":17},{"$f":"IF(OR('Drop Downs'!$B$58=L22,'Drop Downs'!$B$58=\"ALL\"),AS22,\"\")","v":17},17,17]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Voting_Disclosures_in_the_Implementation_Statement","Voting Disclosures","pg 30","A description of the voting process in the scheme or its underlying funds, including to what extent did the trustees or managers use the recommendations of proxy voting advisory services to inform their voting decisions?","N/A","PRI_OO_9_LE","PRI_OO_9_HF","PRI_ISP_35","PRI_SAM_18","PRI_LE_15","PRI_LE_15.1","PRI_LE_16","PRI_LE_17","PRI_LE_18","PRI_LE_18.1","PRI_LE_18.2","PRI_LE_19","PRI_LE_20","PRI_LE_21","PRI_LE_21.1","PRI_LE_22","PRI_LE_22.1","PRI_LE_23","PRI_LE_23.1","PRI_LE_24","PRI_HF_17","PRI_HF_19-22.1",null,{"$f":"IF('PLSA Guidance_data'!$P23<>\"\",'PLSA Guidance_data'!$P23&\" \"&'PLSA Guidance_data'!$Q23&\" \"&'PLSA Guidance_data'!$R23&\" \"&'PLSA Guidance_data'!$S23&\" \"&'PLSA Guidance_data'!$T23&\" \"&'PLSA Guidance_data'!$U23&\" \"&'PLSA Guidance_data'!$V23&\" \"&'PLSA Guidance_data'!$W23&\" \"&'PLSA Guidance_data'!$X23&\" \"&'PLSA Guidance_data'!$Y23&\" \"&'PLSA Guidance_data'!$Z23&\" \"&'PLSA Guidance_data'!$AA23&\" \"&'PLSA Guidance_data'!$AB23&\" \"&'PLSA Guidance_data'!$AC23&\" \"&'PLSA Guidance_data'!$AD23&\" \"&'PLSA Guidance_data'!$AE23&\" \"&'PLSA Guidance_data'!$AF23&\" \"&'PLSA Guidance_data'!$AG23&\" \"&'PLSA Guidance_data'!$AH23&\" \"&'PLSA Guidance_data'!$AI23&\" \"&'PLSA Guidance_data'!$AJ23&\" \"&'PLSA Guidance_data'!$AK23&\" \"&'PLSA Guidance_data'!$AL23,\"\")","v":"PRI_OO_9_LE PRI_OO_9_HF PRI_ISP_35 PRI_SAM_18 PRI_LE_15 PRI_LE_15.1 PRI_LE_16 PRI_LE_17 PRI_LE_18 PRI_LE_18.1 PRI_LE_18.2 PRI_LE_19 PRI_LE_20 PRI_LE_21 PRI_LE_21.1 PRI_LE_22 PRI_LE_22.1 PRI_LE_23 PRI_LE_23.1 PRI_LE_24 PRI_HF_17 PRI_HF_19-22.1 "},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B23)","v":18},{"$f":"IF(OR('Drop Downs'!$B$57=K23,'Drop Downs'!$B$57=\"ALL\"),AS23,\"\")","v":18},{"$f":"IF(OR('Drop Downs'!$B$58=L23,'Drop Downs'!$B$58=\"ALL\"),AS23,\"\")","v":18},18,18]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Voting_Disclosures_in_the_Implementation_Statement","Voting Disclosures","pg 30"," An overview of the votes cast during the year, e.g. the number of votes available, the number exercised, the number that were cast for and against, and the number of abstentions (votes withheld).","N/A","PRI_LE_21","PRI_LE_25","PRI_HF_18","PRI_HF_20",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P24<>\"\",'PLSA Guidance_data'!$P24&\" \"&'PLSA Guidance_data'!$Q24&\" \"&'PLSA Guidance_data'!$R24&\" \"&'PLSA Guidance_data'!$S24&\" \"&'PLSA Guidance_data'!$T24&\" \"&'PLSA Guidance_data'!$U24&\" \"&'PLSA Guidance_data'!$V24&\" \"&'PLSA Guidance_data'!$W24&\" \"&'PLSA Guidance_data'!$X24&\" \"&'PLSA Guidance_data'!$Y24&\" \"&'PLSA Guidance_data'!$Z24&\" \"&'PLSA Guidance_data'!$AA24&\" \"&'PLSA Guidance_data'!$AB24&\" \"&'PLSA Guidance_data'!$AC24&\" \"&'PLSA Guidance_data'!$AD24&\" \"&'PLSA Guidance_data'!$AE24&\" \"&'PLSA Guidance_data'!$AF24&\" \"&'PLSA Guidance_data'!$AG24&\" \"&'PLSA Guidance_data'!$AH24&\" \"&'PLSA Guidance_data'!$AI24&\" \"&'PLSA Guidance_data'!$AJ24&\" \"&'PLSA Guidance_data'!$AK24&\" \"&'PLSA Guidance_data'!$AL24,\"\")","v":"PRI_LE_21 PRI_LE_25 PRI_HF_18 PRI_HF_20                   "},"Description",null,null,null,null,{"$f":"ROWS(A$6:$B24)","v":19},{"$f":"IF(OR('Drop Downs'!$B$57=K24,'Drop Downs'!$B$57=\"ALL\"),AS24,\"\")","v":19},{"$f":"IF(OR('Drop Downs'!$B$58=L24,'Drop Downs'!$B$58=\"ALL\"),AS24,\"\")","v":19},19,19]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Voting_Disclosures_in_the_Implementation_Statement","Voting Disclosures","pg 30"," A description of their view as to the “most significant” votes cast during the year and the managers’ rationale for their inclusion as significant..","N/A","PRI_LE_25","PRI_HF_18",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P25<>\"\",'PLSA Guidance_data'!$P25&\" \"&'PLSA Guidance_data'!$Q25&\" \"&'PLSA Guidance_data'!$R25&\" \"&'PLSA Guidance_data'!$S25&\" \"&'PLSA Guidance_data'!$T25&\" \"&'PLSA Guidance_data'!$U25&\" \"&'PLSA Guidance_data'!$V25&\" \"&'PLSA Guidance_data'!$W25&\" \"&'PLSA Guidance_data'!$X25&\" \"&'PLSA Guidance_data'!$Y25&\" \"&'PLSA Guidance_data'!$Z25&\" \"&'PLSA Guidance_data'!$AA25&\" \"&'PLSA Guidance_data'!$AB25&\" \"&'PLSA Guidance_data'!$AC25&\" \"&'PLSA Guidance_data'!$AD25&\" \"&'PLSA Guidance_data'!$AE25&\" \"&'PLSA Guidance_data'!$AF25&\" \"&'PLSA Guidance_data'!$AG25&\" \"&'PLSA Guidance_data'!$AH25&\" \"&'PLSA Guidance_data'!$AI25&\" \"&'PLSA Guidance_data'!$AJ25&\" \"&'PLSA Guidance_data'!$AK25&\" \"&'PLSA Guidance_data'!$AL25,\"\")","v":"PRI_LE_25 PRI_HF_18                     "},null,null,null,null,null,{"$f":"ROWS(A$6:$B25)","v":20},{"$f":"IF(OR('Drop Downs'!$B$57=K25,'Drop Downs'!$B$57=\"ALL\"),AS25,\"\")","v":20},{"$f":"IF(OR('Drop Downs'!$B$58=L25,'Drop Downs'!$B$58=\"ALL\"),AS25,\"\")","v":20},20,20]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Voting_Disclosures_in_the_Implementation_Statement","Voting Disclosures","pg 31","What questions were raised over the course of the year about managers’ approach to conflicts of interest? Were the trustees happy with the response given? If not, what course of action the trustees decide to take?","N/A",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P26<>\"\",'PLSA Guidance_data'!$P26&\" \"&'PLSA Guidance_data'!$Q26&\" \"&'PLSA Guidance_data'!$R26&\" \"&'PLSA Guidance_data'!$S26&\" \"&'PLSA Guidance_data'!$T26&\" \"&'PLSA Guidance_data'!$U26&\" \"&'PLSA Guidance_data'!$V26&\" \"&'PLSA Guidance_data'!$W26&\" \"&'PLSA Guidance_data'!$X26&\" \"&'PLSA Guidance_data'!$Y26&\" \"&'PLSA Guidance_data'!$Z26&\" \"&'PLSA Guidance_data'!$AA26&\" \"&'PLSA Guidance_data'!$AB26&\" \"&'PLSA Guidance_data'!$AC26&\" \"&'PLSA Guidance_data'!$AD26&\" \"&'PLSA Guidance_data'!$AE26&\" \"&'PLSA Guidance_data'!$AF26&\" \"&'PLSA Guidance_data'!$AG26&\" \"&'PLSA Guidance_data'!$AH26&\" \"&'PLSA Guidance_data'!$AI26&\" \"&'PLSA Guidance_data'!$AJ26&\" \"&'PLSA Guidance_data'!$AK26&\" \"&'PLSA Guidance_data'!$AL26,\"\")","v":""},null,null,null,null,null,{"$f":"ROWS(A$6:$B26)","v":21},{"$f":"IF(OR('Drop Downs'!$B$57=K26,'Drop Downs'!$B$57=\"ALL\"),AS26,\"\")","v":21},{"$f":"IF(OR('Drop Downs'!$B$58=L26,'Drop Downs'!$B$58=\"ALL\"),AS26,\"\")","v":21},21,21]
[null,"PLSA Implementation Statement Guidance",null,"https://www.plsa.co.uk/Portals/0/Documents/Policy-Documents/2020/PLSA-Implementation-Statement-guidance-for-trustees-July2020.pdf","Voluntary guidance for implementing a mandatory requirement",null,null,null,null,"Note that, if an occupational pension scheme has both DB and DC benefits, the ‘relevant’ scheme requirements apply to the whole scheme, even if they are run as if they are separate schemes (e.g. with segregated sections). Hence such schemes are required to report on the implementation of their DB investment policies as well as their DC policies.","Voting_Disclosures_in_the_Implementation_Statement","Voting Disclosures","pg 31"," Any decisions to sign up to, or take part in, collaborative investor engagement initiatives such as Climate Action 100+","N/A","PRI_ISP_17","PRI_ISP_18","PRI_ISP_18.1","PRI_SO_14","PRI_SO_15","PRI_SO_16","PRI_SO_16.1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('PLSA Guidance_data'!$P27<>\"\",'PLSA Guidance_data'!$P27&\" \"&'PLSA Guidance_data'!$Q27&\" \"&'PLSA Guidance_data'!$R27&\" \"&'PLSA Guidance_data'!$S27&\" \"&'PLSA Guidance_data'!$T27&\" \"&'PLSA Guidance_data'!$U27&\" \"&'PLSA Guidance_data'!$V27&\" \"&'PLSA Guidance_data'!$W27&\" \"&'PLSA Guidance_data'!$X27&\" \"&'PLSA Guidance_data'!$Y27&\" \"&'PLSA Guidance_data'!$Z27&\" \"&'PLSA Guidance_data'!$AA27&\" \"&'PLSA Guidance_data'!$AB27&\" \"&'PLSA Guidance_data'!$AC27&\" \"&'PLSA Guidance_data'!$AD27&\" \"&'PLSA Guidance_data'!$AE27&\" \"&'PLSA Guidance_data'!$AF27&\" \"&'PLSA Guidance_data'!$AG27&\" \"&'PLSA Guidance_data'!$AH27&\" \"&'PLSA Guidance_data'!$AI27&\" \"&'PLSA Guidance_data'!$AJ27&\" \"&'PLSA Guidance_data'!$AK27&\" \"&'PLSA Guidance_data'!$AL27,\"\")","v":"PRI_ISP_17 PRI_ISP_18 PRI_ISP_18.1 PRI_SO_14 PRI_SO_15 PRI_SO_16 PRI_SO_16.1                "},null,null,null,null,null,{"$f":"ROWS(A$6:$B27)","v":22},{"$f":"IF(OR('Drop Downs'!$B$57=K27,'Drop Downs'!$B$57=\"ALL\"),AS27,\"\")","v":22},{"$f":"IF(OR('Drop Downs'!$B$58=L27,'Drop Downs'!$B$58=\"ALL\"),AS27,\"\")","v":22},22,22]

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["9 Back",null,"Task Force on Climate-related Financial Disclosures (TCFD)"]
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[null,"Legislative requirement","Statutory guidance - Overview","Statutory guidance - Key actions","Statutory guidance - Detail","Climate change governance guidance | The Pensions Regulator","Section","Subsection",null,null,null,"[Row]","[Section]","[Sub-section]","[AND]","[Stack]"]
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[null,"SCHEDULE: PART 1: Climate change governance etc. requirements","-","-","-","The TPR guidance includes example steps to take for each TCFD section that can be used in conjunction with the guidance below.\nThe guidance describes activities that trustees 'should' do or 'must' do.\nShould: we expect trustees to take the approach we outline in this guidance. If you take a different approach, you should concisely describe the reasons for doing so in the relevant section of your report.\nMust: this is a requirement imposed by legislation. Failure to meet the requirement may lead to enforcement action.\n\n","Part_1","Introduction",null,null,null,{"$f":"ROWS(A$5:$A5)","v":1},{"$f":"IF(OR('Drop Downs'!$B$67=G5,'Drop Downs'!$B$67=\"ALL\"),L5,\"\")","v":1},{"$f":"IF(OR('Drop Downs'!$B$68=H5,'Drop Downs'!$B$68=\"ALL\"),L5,\"\")","v":1},{"$f":"IF(M5<>\"\",IF(N5<>\"\",L5,\"\"),\"\")","v":1},{"$f":"IFERROR(SMALL($O$5:$O$99,L5),\"\")","v":1}]
[null,"GOVERNANCE","How the scheme operates and what process and controls are in place. Trustees and others making scheme-wide decisions- such as on investment strategy or funding -  are responsible for managing climate-related risks and opportunities. ","The Pensions Regulator - What to report\nWhen reporting on the steps you have taken, you must describe:\n- how you oversee climate-related risks and opportunities\n- the role of persons other than trustees who undertake scheme governance in identifying, assessing and managing climate-related risks and opportunities\n- the role of persons other than legal advisers who advise or assist you with scheme governance\n- the processes you have put in place to make sure that such persons take adequate steps to identify and assess any climate-related risks and opportunities that are relevant to their work\n\nYou should also concisely describe:\n- how the board and relevant subcommittees are kept informed about climate-related risks and opportunities\n- how they assess and manage those risks and opportunities\n- how often those discussions take place\n- if you questioned and, where appropriate, challenged information provided to you by others undertaking, or advising and assisting with, climate-related governance\n- the kind of information you received from those people about their consideration of climate-related risks and opportunities for your scheme, and how often you received it\n- your reasons for spending the amount of the time and resources that you did on the governance of climate-related risks and opportunities\n- the training opportunities you provided for your existing employees about climate-related risks and opportunities. If you identify skills gaps, you may also describe whether you encouraged external advisers to provide training opportunities","Part 2: Climate Change Governance Requirements – Overview\n19. Governance and Risk Management activities should be carried out for the whole scheme.\nPart 3: Climate change governance and production of a TCFD Report\n11. Those undertaking governance activities are responsible for managing climate-related risks and opportunities. This includes trustees and others making scheme-wide decisions. This includes – but is not limited to – decisions relating to investment strategy or how it should be implemented, funding, the ability of the sponsoring employer to support the scheme and liabilities.","What to report\nWhen reporting on the steps you have taken, you must describe:\n- how you oversee climate-related risks and opportunities\n- the role of persons other than trustees who undertake scheme governance in identifying, assessing and managing climate-related risks and opportunities\n- the role of persons other than legal advisers who advise or assist you with scheme governance\n- the processes you have put in place to make sure that such persons take adequate steps to identify and assess any climate-related risks and opportunities that are relevant to their work\n\nYou should also concisely describe:\n\n- how the board and relevant subcommittees are kept informed about climate-related risks and opportunities\n- how they assess and manage those risks and opportunities\n- how often those discussions take place\n- if you questioned and, where appropriate, challenged information provided to you by others undertaking, or advising and assisting with, climate-related governance\n- the kind of information you received from those people about their consideration of climate-related risks and opportunities for your scheme, and how often you received it\n- your reasons for spending the amount of the time and resources that you did on the governance of climate-related risks and opportunities\n- the training opportunities you provided for your existing employees about climate-related risks and opportunities. If you identify skills gaps, you may also describe whether you encouraged external advisers to provide training opportunities","Part_1","Governance",null,null,null,{"$f":"ROWS(A$5:$A6)","v":2},{"$f":"IF(OR('Drop Downs'!$B$67=G6,'Drop Downs'!$B$67=\"ALL\"),L6,\"\")","v":2},{"$f":"IF(OR('Drop Downs'!$B$68=H6,'Drop Downs'!$B$68=\"ALL\"),L6,\"\")","v":2},{"$f":"IF(M6<>\"\",IF(N6<>\"\",L6,\"\"),\"\")","v":2},{"$f":"IFERROR(SMALL($O$5:$O$99,L6),\"\")","v":2}]
[null,"1. Trustees must establish and maintain oversight of the climate-related risks and opportunities which are relevant to the scheme","Oversight includes understanding climate change as a systemic risk. Climate change risks are financial risks, and include transitional, physical and litigation risks. \nTrustees must consider both financial risks which might affect investments (and in the case of DB schemes, their liabilities and sponsoring employers’ covenant) AND where climate change, and action to address climate change, might contribute positively to anticipated returns or to reduced risk.","Part 3, 23. Trustees should clearly define the roles and responsibilities, in relation to climate- related risk, of the groups of people they consider to be involved in governing the scheme. This should not extend beyond the role these persons hold in relation to the specific scheme.","Part 3: Climate change governance and production of a TCFD Report\n23. Trustees should clearly define the roles and responsibilities, in relation to climate- related risk, of the groups of people they consider to be involved in governing the scheme. This should not extend beyond the role these persons hold in relation to the specific scheme.\n\n\n","Include climate-related risks and opportunities in your decision-making\nAdd climate-related risks and opportunities to the remit and terms of reference of one or more appropriate sub-committee (for example, the investment and governance subcommittees if you have them). The remit may include oversight of those advising on or involved in scheme governance.\nOutline the structure for making climate-related decisions in your report, showing where responsibility lies for decision-making. It may also be helpful to set out how this work is integrated into your plans, monitoring framework and meeting cycle.\nThe outline might include the role of those undertaking or advising on governance activities, such as executive officers or in-house teams, and how such roles are overseen.","Part_1","Governance",null,null,null,{"$f":"ROWS(A$5:$A7)","v":3},{"$f":"IF(OR('Drop Downs'!$B$67=G7,'Drop Downs'!$B$67=\"ALL\"),L7,\"\")","v":3},{"$f":"IF(OR('Drop Downs'!$B$68=H7,'Drop Downs'!$B$68=\"ALL\"),L7,\"\")","v":3},3,3]
[null,"2. Trustees must establish and maintain processes for the purpose of satisfying themselves that —","Governance activities relate to scheme-wide decisions. Trustees should clearly define the roles and responsibilities. Those undertaking/assisting/advising in relation to governance activities should each have adequate climate-related risk expertise and resources.\n\nFor most schemes, discussion of climate-related risk and opportunities should be on the regular board agenda.","Part 3, 23. Trustees should clearly define the roles and responsibilities, in relation to climate- related risk, of the groups of people they consider to be involved in governing the scheme. This should not extend beyond the role these persons hold in relation to the specific scheme.\nPart 3, 25. When using external advisers to identify and/or assess climate-related risks and opportunities, trustees should consider and document the extent to which these responsibilities are included in any agreements, such as investment consultants’ strategic objectives and service agreements.\nPart 3, 26. Trustees must also ensure that the scheme’s governance process and structure provides them with adequate oversight of how those governing the scheme, on their behalf, are managing the scheme and adequately assessing and managing climate-related risks and opportunities.\nPart 3, 30. Trustees should provide opportunities for their employees carrying out governance activities to undertake training on climate risks and opportunities. ","Part 3: Climate change governance and production of a TCFD Report\n13. Firms carrying out asset management alone would not typically be considered to be undertaking governance activities. Administrators are unlikely to be in scope unless they are undertaking activities related to the scheme to which climate- related risks and opportunities are relevant. With regard to those advising or assisting the trustees – legal advisers are specifically excluded from the requirement.\n14. The PCRIG Guidance provides some information on how trustees can factor climate-related risk management capabilities into the selection, review and monitoring of asset managers.\n17. Trustees should allocate time and resources for meeting their obligations on climate change governance and reporting. It is expected that for most schemes, trustees will require regular discussion of climate-related risk and opportunities at board level, as a substantive agenda item.\n20.... By undertaking governance activities, we mean making scheme-wide decisions. By advising or assisting with respect to governance activities, we mean advising or assisting the trustee with scheme-wide decisions. Those undertaking governance activities or advising or assisting with respect to these activities include:\n• employees of the scheme;\n• employees of the principal or controlling employer;\n• employees of the scheme funder or strategist (in the case of a master trust); and\n• external advisers who provide services to the trustee \n15. Trustees have ultimate responsibility for ensuring effective governance of climate-related risks and opportunities. The roles and responsibilities of the trustees and others making scheme-wide decisions pertaining to climate-related risk should be addressed at board, sub-committee and individual trustee levels....\n23. Trustees should clearly define the roles and responsibilities, in relation to climate- related risk, of the groups of people they consider to be involved in governing the scheme. This should not extend beyond the role these persons hold in relation to the specific scheme.\n24. Trustees should satisfy themselves that those undertaking governance activities, other than the trustee, and those advising or assisting in relation to those activities each have adequate climate-related risk expertise and resources, to the extent necessary for that person’s role. The governance processes put in place should enable trustees to engage with those governing the scheme or advising or assisting with governance, and check that they have adequately prioritised climate-related risk.\n25. When using external advisers to identify and/or assess climate-related risks and opportunities, trustees should consider and document the extent to which these responsibilities are included in any agreements, such as investment consultants’ strategic objectives and service agreements.\n26. Trustees must also ensure that the scheme’s governance process and structure provides them with adequate oversight of how those governing the scheme, on their behalf, are managing the scheme and adequately assessing and managing climate-related risks and opportunities.\n27. Trustees should ensure that persons to whom they have assigned climate-related responsibilities have clear directions in terms of how and when they inform trustees of their work. It is expected that trustees would need regular updates, the frequency of which will depend on the particular risks the scheme is exposed to and the results of other TCFD-related outputs, like scenario analysis. It is important that trustees understand the information provided to them and can critically challenge this information, where appropriate.\n28. Trustees cannot delegate responsibility for their obligations under the Climate Change Governance and Reporting Regulations Trustees have ultimate responsibility for how the scheme manages climate-related risks and opportunities. The requirements do not impose new legal duties on persons other than trustees.\n29. Trustees should ensure that information about the scheme that is relevant to the identification, assessment and management of risks and opportunities relating to climate change is shared between persons tasked with these responsibilities. There should be clear lines of communication between those working on climate- related risk and others within the scheme.\n30. Trustees should provide opportunities for their employees carrying out governance activities to undertake training on climate risks and opportunities. Where skills gaps are identified by the trustees, they may find it useful to encourage external advisers to do the same for their own employees.\n31. Trustees may find it helpful to do a skills audit in relation to:\n• The trustees’ expertise on climate change;\n• The expertise of others undertaking governance activities; and\n• The expertise of those advising or assisting in respect of governance activities.\n32. Having a clearer picture of the skills and gaps that exist across these three groups will help the trustees develop processes to keep their knowledge and understanding in relation to Governance, Strategy, Risk Management and Metrics and Targets up-to-date.","-","Part_1","Governance",null,null,null,{"$f":"ROWS(A$5:$A8)","v":4},{"$f":"IF(OR('Drop Downs'!$B$67=G8,'Drop Downs'!$B$67=\"ALL\"),L8,\"\")","v":4},{"$f":"IF(OR('Drop Downs'!$B$68=H8,'Drop Downs'!$B$68=\"ALL\"),L8,\"\")","v":4},4,4]
[null,"(a) any person who undertakes scheme governance activities otherwise than as a trustee, takes adequate steps to identify, assess and manage any climate-related risks and opportunities which are relevant to the governance activities they are undertaking; and","-","-","-","-","Part_1","Governance",null,null,null,{"$f":"ROWS(A$5:$A9)","v":5},{"$f":"IF(OR('Drop Downs'!$B$67=G9,'Drop Downs'!$B$67=\"ALL\"),L9,\"\")","v":5},{"$f":"IF(OR('Drop Downs'!$B$68=H9,'Drop Downs'!$B$68=\"ALL\"),L9,\"\")","v":5},5,5]
[null,"(b) any person who is not a legal adviser of the trustees and who advises or assists the trustees with respect to scheme governance activities, takes adequate steps to identify and assess any climate-related risks and opportunities which are relevant to the matters in respect of which they are advising or assisting","-","-","-","Build climate change into your service provider and adviser contracts\nReview whether your service providers and advisers have the skills and resources to address climate-related risks and opportunities and provide appropriate levels of data for your scheme.\nBe prepared to question and challenge service providers and advisers if the information provided is unsatisfactory.\nWhere specific skills are limited, you may consider re-tendering mandates with climate-related criteria or appointing specialists. Set climate-related objectives and integrate them into your performance monitoring.","Part_1","Governance",null,null,null,{"$f":"ROWS(A$5:$A10)","v":6},{"$f":"IF(OR('Drop Downs'!$B$67=G10,'Drop Downs'!$B$67=\"ALL\"),L10,\"\")","v":6},{"$f":"IF(OR('Drop Downs'!$B$68=H10,'Drop Downs'!$B$68=\"ALL\"),L10,\"\")","v":6},6,6]
[null,"STRATEGY","-","Part 2, 20. Trustees should undertake the Strategy activities, including scenario analysis, at the following levels – and report accordingly:\n•\tFor a single section DB scheme, or for a DC scheme with no member choices (just one arrangement, and no self-select funds): at the level of the whole scheme.\n•\tFor a scheme with more than one DB “section”17: at the level of each section. However, sections with similar characteristics in relation to assets, liabilities and funding may be grouped.\n•\tFor DC schemes: for each popular arrangement offered by the scheme. A popular arrangement is considered to be one in which £100m or more of the scheme’s assets are invested, or which accounts for 10% or more of the assets used to provide money purchase benefits (excluding assets which are solely attributable to Additional Voluntary Contributions).\nPart 2, 21. For schemes providing both DB and DC benefits, the two benefits should be considered separately for the purposes of the above – so for a scheme with two DB sections with dissimilar characteristics and one popular DC arrangement, the activities under Strategy should be carried out three times\nPart 2, 22. Where popular arrangements use life-styling or a number of target date funds for different age profiles, trustees may carry out the assessment in the round, but should identify risks and opportunities which affect particular cohorts more strongly.\nPart 2, 25. For self-select funds and default arrangements which do not meet the definition of a popular arrangement, trustees may also choose to undertake and report on the Strategy activities, including scenario analysis, calculate and report on Metrics, and set, measure performance against and report on Targets.\n\nThe Pensions Regulator - What to report\nWhen reporting on the steps you have taken, you must describe:\n\n- the short, medium and long term time periods you have identified for your scheme\n- the climate-related risks and opportunities that will affect your scheme’s investment strategy (and in the case of a DB scheme, your funding strategy) over the short, medium and long term\n- the impact of the risks and opportunities on your scheme’s investment strategy (and in the case of a DB scheme, your funding strategy)\n- details of the most recent scenarios you have used in your analysis\n- the potential impacts in those scenarios on assets and liabilities – and if gaps in data have stopped you from identifying potential impacts for all the assets, you must explain why\n- the resilience of your investment strategy (and in the case of a DB scheme, your funding strategy) in these scenarios\n- if you decided not to conduct a new scenario analysis outside the mandatory cycle, why that is the case\n\nYou should also describe:\n\n- the reasons for choosing the scenarios you have used\n- the key assumptions for the scenarios you have used and any limitations of the modelling\n- any issues with the data or its analysis which have limited your assessment\nYou may include information in your report on any other aspects of the assessment of your investment strategy (and in the case of a DB scheme, funding strategy) and scenario analysis that you consider would be helpful to disclose.","Part 2: Climate Change Governance Requirements – Overview\n20. Trustees should undertake the Strategy activities, including scenario analysis, at the following levels – and report accordingly:\nFor a single section DB scheme, or for a DC scheme with no member choices (just one arrangement, and no self-select funds): at the level of the whole scheme.\nFor a scheme with more than one DB “section”17: at the level of each section. However, sections with similar characteristics in relation to assets, liabilities and funding may be grouped.\nFor DC schemes: for each popular arrangement offered by the scheme. A popular arrangement is considered to be one in which £100m or more of the scheme’s assets are invested, or which accounts for 10% or more of the assets used to provide money purchase benefits (excluding assets which are solely attributable to Additional Voluntary Contributions).\n21. For schemes providing both DB and DC benefits, the two benefits should be considered separately for the purposes of the above – so for a scheme with two DB sections with dissimilar characteristics and one popular DC arrangement, the activities under Strategy should be carried out three times\n22. Where popular arrangements use life-styling or a number of target date funds for different age profiles, trustees may carry out the assessment in the round, but should identify risks and opportunities which affect particular cohorts more strongly.\n25. For self-select funds and default arrangements which do not meet the definition of a popular arrangement, trustees may also choose to undertake and report on the Strategy activities, including scenario analysis, calculate and report on Metrics, and set, measure performance against and report on Targets.\n\nPart 3: Climate change governance and production of a TCFD Report\n38. Trustees should think strategically about the climate-related risks and opportunities that will have an effect on the scheme. In doing so they must consider climate-related risks and opportunities in relation to their investment strategy and their funding strategy, where they have one. Part of this assessment will include scenario analysis. More detail about this is set out from paragraph 62 onward.\n39. ‘Investment strategy’ refers to factors such as the scheme’s strategic asset allocation, the selection of investment mandates and portfolio construction. It includes whether the scheme’s investments and mandates are active or passive, pooled or segregated, growth or matching, have long or short time horizons and are liquid or illiquid in nature.\n40. ‘Funding strategy’ refers to the strategy by which the trustees expect to have sufficient assets to meet the expected future payments due from the scheme. It includes consideration of:\nthe scheme’s assets and how the value(s) of the assets held are expected to develop in the future;\nthe scheme’s liabilities and the assumptions used to determine them;\nthe contributions that will be paid by the sponsoring employer to meet the scheme funding requirements of Part 3 of the Pensions Act 2004 (and the likelihood of those contributions being paid);\nthe strength of the covenant offered by the sponsoring employer and how the strength of the covenant is expected to develop over the expected lifetime of the scheme.","What to report\nWhen reporting on the steps you have taken, you must describe:\n- the short, medium and long term time periods you have identified for your scheme\n- the climate-related risks and opportunities that will affect your scheme’s investment strategy (and in the case of a DB scheme, your funding strategy) over the short, medium and long term\n- the impact of the risks and opportunities on your scheme’s investment strategy (and in the case of a DB scheme, your funding strategy)\n- details of the most recent scenarios you have used in your analysis\n- the potential impacts in those scenarios on assets and liabilities – and if gaps in data have stopped you from identifying potential impacts for all the assets, you must explain why\n- the resilience of your investment strategy (and in the case of a DB scheme, your funding strategy) in these scenarios\n- if you decided not to conduct a new scenario analysis outside the mandatory cycle, why that is the case\nYou should also describe:\n- the reasons for choosing the scenarios you have used\n- the key assumptions for the scenarios you have used and any limitations of the modelling\n- any issues with the data or its analysis which have limited your assessment\nYou may include information in your report on any other aspects of the assessment of your investment strategy (and in the case of a DB scheme, funding strategy) and scenario analysis that you consider would be helpful to disclose.","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A11)","v":7},{"$f":"IF(OR('Drop Downs'!$B$67=G11,'Drop Downs'!$B$67=\"ALL\"),L11,\"\")","v":7},{"$f":"IF(OR('Drop Downs'!$B$68=H11,'Drop Downs'!$B$68=\"ALL\"),L11,\"\")","v":7},7,7]
[null,"3. Trustees must, on an ongoing basis, identify climate-related risks and opportunities which they consider will have an effect over the short term, medium term and long term on the scheme’s investment strategy and where the scheme has a funding strategy, the funding strategy","For a single section DB scheme, or for a DC scheme with no member choices (just one arrangement, and no self-select funds): at the level of the whole scheme.","Part 2, 26. To meet the requirements imposed by the Climate Change Governance and Reporting Regulations 2021, trustees should have a good understanding of the climate-related risks and opportunities that are relevant to their scheme. Trustees should understand that as a systemic risk, climate change risk could include risks outside of the obvious sectors, including those which are both directly and indirectly affected.\nPart 2, 30. Trustees have a legal duty to consider matters which are financially material to their investment decision-making. Trustees must not only consider the kinds of financial risks which might affect investments (and in the case of DB schemes, their liabilities and sponsoring employers’ covenant), they should consider where climate change, and action to address climate change, might contribute positively to anticipated returns or to reduced risk.\nPart 2, 32. Climate-related risk and opportunity is one of the major categories of financial factors of which trustees need to take account. Trustees also need to take account of other risks affecting the pension scheme, in line with their fiduciary duty. As such, trustees are expected to take a proportionate approach to managing climate-related risks and opportunities.\nPart 3, 42. All asset types are within scope for the assessment of a scheme’s investment strategy, funding strategy (where it has one) and for scenario analysis. Trustees should not start from the assumption that climate change is irrelevant for some assets or sectors.\nPart 3, 47. Trustees must identify, and assess the impact of, what they consider to be the relevant climate-related risks and opportunities for each time horizon (short, medium and long term).\nPart 3, 49. As part of their assessment of the resilience of the funding strategy, trustees of DB schemes must consider the impact of climate-related risks and opportunities on the sponsoring employer’s covenant over the relevant short, medium and long-term time horizons. Trustees’ scenario analysis must also, as far as they are able, consider the resilience of the covenant in the relevant chosen scenarios.","Part 2: Climate Change Governance Requirements – Overview\n26. To meet the requirements imposed by the Climate Change Governance and Reporting Regulations 2021, trustees should have a good understanding of the climate-related risks and opportunities that are relevant to their scheme. Trustees should understand that as a systemic risk, climate change risk could include risks outside of the obvious sectors, including those which are both directly and indirectly affected.\n27. Trustees may find it helpful to split their analysis of risks into ‘physical risks’ and ‘transition risks’ as a way to understand the potential impact on the scheme’s investments:\nPhysical risks are those that pertain to the physical impacts that occur as the global average temperature rises. For example, the rise in sea levels could have impacts such as flooding and mass migration. Extreme weather events, such as flooding and fires, could become more frequent and severe, and these incidents could threaten physical assets and disrupt supply chains.\nTransition risks arise as we seek to realign our economic system towards low-carbon, climate-resilient solutions. Changes in industry regulation, consumer preferences and technology will take place and impact on current and future investments.\n28. Litigation risks may also result where businesses and investors fail to account for the physical or transition risks of climate change.\n29. Climate change risks are financial risks. The financial risks resulting from the effects of climate change have a number of distinctive elements:\nFar-reaching in breadth and magnitude: The financial risks from physical and transition risk factors are relevant to multiple lines of business, sectors and geographies. Their full impact may therefore be larger than for other types of risks, and the risks are potentially non-linear, correlated and irreversible.\nThe time horizons over which financial risks may be realised are uncertain. Past data is unlikely to be a good predictor of future risks.\nThere is a high degree of certainty that financial risks from some combination of physical and transition risk factors will occur.\nThe magnitude of future impact will, at least in part, be determined by the actions taken today. This includes actions by governments, firms, pension schemes and a range of other actors.\n30. Trustees have a legal duty to consider matters which are financially material to their investment decision-making. Trustees must not only consider the kinds of financial risks which might affect investments (and in the case of DB schemes, their liabilities and sponsoring employers’ covenant), they should consider where climate change, and action to address climate change, might contribute positively to anticipated returns or to reduced risk.\n31. Climate change related opportunities may include access to new markets and new technologies related to the transition to a low-carbon economy. Examples of climate-related risks and opportunities and their potential financial impacts are comprehensively set out in the TCFD’s Final Recommendations.\n32. Climate-related risk and opportunity is one of the major categories of financial factors of which trustees need to take account. Trustees also need to take account of other risks affecting the pension scheme, in line with their fiduciary duty. As such, trustees are expected to take a proportionate approach to managing climate-related risks and opportunities. The time spent by trustees on considering climate-related risks and opportunities, should not come at the expense of considering other major risks, including financially material social and governance factors.\n\nPart 3: Climate change governance and production of a TCFD Report\n41. Consideration of the resilience of the funding strategy to the effects of climate change includes consideration of the sponsoring employer’s covenant as well as covering tolerance to changes in assumptions. This includes undertaking scenario analysis.\n42. All asset types are within scope for the assessment of a scheme’s investment strategy, funding strategy (where it has one) and for scenario analysis. Trustees should not start from the assumption that climate change is irrelevant for some assets or sectors. For example, climate-related risks could affect the value of assets such as corporate and sovereign debt. Climate change may also affect the strength of the sponsoring employer’s covenant.\n47. Trustees must identify, and assess the impact of, what they consider to be the relevant climate-related risks and opportunities for each time horizon (short, medium and long term). See Part 2, paragraphs 26 to 32 above for guidance on types of climate-related risks and opportunities that may be relevant to the scheme. Examples of climate-related risks and opportunities and their potential financial impacts are also comprehensively set out in the TCFD’s Final Recommendations\n48.The covenant is a significant source of support for most DB schemes. Sponsoring employers’ businesses may be affected by climate change including (but not limited to) physical risks (e.g. to their supply chains) and/or transition risks, which may be particularly impactful for sponsoring employers in, or dependent upon, high carbon sectors.\n49. As part of their assessment of the resilience of the funding strategy, trustees of DB schemes must consider the impact of climate-related risks and opportunities on the sponsoring employer’s covenant over the relevant short, medium and long-term time horizons. Trustees’ scenario analysis must also, as far as they are able, consider the resilience of the covenant in the relevant chosen scenarios.\n50. Trustees seeking information about the impact of climate change on their sponsoring employer may wish to consider:\nEngaging with the sponsoring employer to discuss its assessment of the climate-related risks, and opportunities, to which it is exposed. The information above on “Risks and Opportunities” (see Part 2, paragraphs 26 to 32) may help frame this discussion.\nAny climate-related disclosures, such as those made in line with the TCFD’s recommendations, by the sponsoring employer.\n51. Where trustees of a DB scheme have identified climate-related concerns with the sponsoring employer and the potential strength of the covenant, we would encourage them to consult with, and where necessary challenge, the sponsor, where they deem this appropriate. Trustees may wish to take action such as:\nconsidering whether their investment strategy and funding strategy are sufficiently prudent, in light of non-mitigated climate risks; considering whether their long-term funding objective is appropriate or needs to change;\nincorporating climate-related triggers into the scheme’s contingency planning framework.\n52. However, trustees are not compelled to take action. Where they cannot form a robust assessment of the impact of climate change on the covenant, for example because of a lack of information or uncertainty about the impact of climate change on the sponsoring employer’s business model, they should keep the assessment under review and consider elevating covenant risks within their risk management priorities.\n53. Discussions about the impact of climate change on the covenant will often involve confidential information about the sponsoring employer. This is equally true for other information shared as part of the covenant review process and wider discussions. Its confidential nature should not therefore prevent it from being shared with trustees and their advisers.\n54. When making their own TCFD disclosures, trustees should take account of the confidential nature of information shared about the covenant. However, trustees and sponsoring employers should not assume that this information is always confidential business information that would harm the sponsoring employer if disclosed. For example, trustees may be able to disclose higher level information and/or information about the process they have followed. Trustees may wish to take legal advice regarding confidentiality.","Integrate climate change into regular scheme activities\nMake sure your investment consultant considers climate risks and opportunities in their next review of the investment strategy and its implementation. If you have not previously considered the implications of climate change on your scheme, you may wish to bring the next review forward.\nAdd a climate-related risks and opportunities section to your investment performance and risk monitoring reports, including an assessment of your current investment strategy.\nFor DB schemes, make sure your scheme actuary and covenant adviser include climate risk in their advice as part of any actuarial valuation or as part of any ongoing monitoring or advice they provide on scheme funding and covenant. Include climate risks in your integrated risk management framework.","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A12)","v":8},{"$f":"IF(OR('Drop Downs'!$B$67=G12,'Drop Downs'!$B$67=\"ALL\"),L12,\"\")","v":8},{"$f":"IF(OR('Drop Downs'!$B$68=H12,'Drop Downs'!$B$68=\"ALL\"),L12,\"\")","v":8},8,8]
[null,"4.For the purpose of paragraph 3, the time periods which comprise the short term, medium term and long term are such time periods as the trustees determine are appropriate taking into account the scheme’s liabilities and its obligations to pay benefits.","For a scheme with more than one DB “section”17: at the level of each section. However, sections with similar characteristics in relation to assets, liabilities and funding may be grouped.","Part 3, 43. Trustees must decide the short, medium and long-term time horizons that are relevant to their scheme. Trustees must state in their TCFD report the time horizons they have chosen.\nPart 3, 46. Trustees are not required to disclose in their TCFD report why they have chosen certain time horizons. However, they may decide to do so.","Part 3: Climate change governance and production of a TCFD Report\n43. Trustees must decide the short, medium and long-term time horizons that are relevant to their scheme. Trustees must state in their TCFD report the time horizons they have chosen.\n44. It is up to trustees how they determine their time horizons. However, in deciding what the relevant time horizons are, trustees must take into account the liabilities of the scheme and its obligations to pay benefits. Trustees should also take account of the following:\nIn a DB scheme or a DB section of a scheme: the likely time horizon over which current members’ benefits will be paid. This may be the longest time horizon they will need to consider.\nIn a DC scheme or a DC section of a scheme: the likely time horizon over which current members’ monies will be invested to and through retirement. This may be the longest time horizon they will need to consider.\n45. Trustees may also consider other factors such as the scheme’s cash flow, investment strategy and, where they have one, funding strategy.\n46. Trustees are not required to disclose in their TCFD report why they have chosen certain time horizons. However, they may decide to do so.","Identify suitable time periods\nReview and decide appropriate short, medium and long term time periods for your scheme. Consider the type of benefits payable, membership profile and the time over which member payments will be made.\nCommit to a regular review of the time periods, for example, following any material change in the scheme membership or as part of any SIP review.\nSee example on different time periods for schemes with different characteristics in original guidance","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A13)","v":9},{"$f":"IF(OR('Drop Downs'!$B$67=G13,'Drop Downs'!$B$67=\"ALL\"),L13,\"\")","v":9},{"$f":"IF(OR('Drop Downs'!$B$68=H13,'Drop Downs'!$B$68=\"ALL\"),L13,\"\")","v":9},9,9]
[null,"5. Trustees must, on an ongoing basis, assess the impact of the climate-related risks and opportunities which they have identified on the scheme’s investment strategy and where the scheme has a funding strategy, the funding strategy","For DC schemes: for each popular arrangement offered by the scheme. A popular arrangement is considered to be one in which £100m or more of the scheme’s assets are invested, or which accounts for 10% or more of the assets used to provide money purchase benefits (excluding assets which are solely attributable to Additional Voluntary Contributions).","Part 3, 55. Trustees must, on an ongoing basis, assess the impact of the climate-related risks and opportunities they have identified on the scheme’s investment strategy, and the funding strategy, where the scheme has one.\nPart 3, 57. Trustees should consider climate-related risks and opportunities in the context of their strategic asset allocation, and how climate change may affect the different asset classes the pension scheme is invested in over time. They should also take account of the anticipated changes in asset allocation over time when assessing the impact on their investment and funding strategy.\nPart 3, 58. Trustees should consider the asset manager mandates they have set or intend to set for each asset class. Trustees may wish to align the investment mandates they implement with the climate-related risks and opportunities they have identified as relevant to their scheme.\nPart 3, 59. Trustees investing in pooled funds should consider how the managers take climate change into account in those funds, including in relation to stewardship and engagement.","Part 3: Climate change governance and production of a TCFD Report\n55. Trustees must, on an ongoing basis, assess the impact of the climate-related risks and opportunities they have identified on the scheme’s investment strategy, and the funding strategy, where the scheme has one.\n56. Climate change may affect a scheme’s assets, including by impairment or enhancement of the income or capital growth expected to be generated by the individual investments held. DB schemes’ liabilities may also be affected by impacts on inflation, interest rates and demographic factors, particularly longevity. Climate change may also impact the sponsoring employer’s covenant.\n57. Trustees should consider climate-related risks and opportunities in the context of their strategic asset allocation, and how climate change may affect the different asset classes the pension scheme is invested in over time. They should also take account of the anticipated changes in asset allocation over time when assessing the impact on their investment and funding strategy.\n58. Trustees should consider the asset manager mandates they have set or intend to set for each asset class. Trustees may wish to align the investment mandates they implement with the climate-related risks and opportunities they have identified as relevant to their scheme.\n59. Trustees investing in pooled funds should consider how the managers take climate change into account in those funds, including in relation to stewardship and engagement.\n60. It is up to trustees how they undertake the assessment of the impact on the investment and funding strategies. However, trustees may find it helpful to “grade” or organise the identified risks and opportunities across the short, medium and long-term time horizons they set. Factors that could be considered include likelihood, timeline, severity of impact etc.\n61. In line with the TCFD’s Supplemental Guidance for Asset Owners, trustees may wish to undertake, either directly or through their agents, engagement activity with investee companies to encourage better disclosure and practices related to climate-related risks. This may help improve data availability and trustees’ ability to assess such risks.","Identify how the scheme is likely to develop\nConsider how the scheme may develop over future time periods, how the membership and scheme profile might evolve and how the investment strategy and its implementation might change.\nThis may include putting in place processes to review opportunities that arise from the transition to a low-carbon economy.\nSpeak with the scheme’s employer\nFor DB schemes, it is important to understand how climate-related risks and opportunities could affect the employer’s covenant. Find out how your scheme’s sponsoring employer assesses climate-related risks and opportunities over similar time periods to those you have identified.","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A14)","v":10},{"$f":"IF(OR('Drop Downs'!$B$67=G14,'Drop Downs'!$B$67=\"ALL\"),L14,\"\")","v":10},{"$f":"IF(OR('Drop Downs'!$B$68=H14,'Drop Downs'!$B$68=\"ALL\"),L14,\"\")","v":10},10,10]
[null,"6. Trustees must, as far as they are able, undertake scenario analysis which considers the matters in paragraph 7 in at least two scenarios where there is an increase in the global average temperature and in one of those scenarios the global average temperature increase selected by the trustees must be within the range of 1.5 degrees Celsius above pre-industrial levels to and including 2 degrees Celsius above pre-industrial levels.","-","Part 3, 73. Trustees must, as far as they are able, conduct scenario analysis in at least two scenarios where there is an increase in the global average temperature and in one of those scenarios the global average temperature increase selected by the trustees must be within the range of 1.5oC above pre-industrial levels, to and including 2oC above pre-industrial levels. The temperature used in the scenario should be the “eventual” temperature increase within the chosen timeframe, on the assumption that the temperature would stabilise at this level and not continue increasing.\n75. The Network for Greening the Financial System sets out representative scenarios in the above ranges which trustees may wish to reflect in their own scenario analysis.\n76. A list of reference scenarios can also be found at Annex 2 of the Climate Financial Risk Forum Guide to Scenario Analysis.\n77. Trustees should choose scenarios that reflect their reasoned assessment of plausible pathways and should not focus on scenarios that rely on progress, or otherwise, that they consider unlikely to happen. Trustees may wish to assess the impact of each scenario over the short, medium and long term horizons identified under their Strategy activities.\n80. When selecting scenarios, trustees should seek to avoid selecting those which, although related to different eventual temperature increases, present similar trajectories over the relevant time horizons. For example, trustees of a scheme with a time horizon of 10 years should avoid using two scenarios that both assume ‘business as usual’ for the next decade before diverging.","Part 3: Climate change governance and production of a TCFD Report\n73. Trustees must, as far as they are able, conduct scenario analysis in at least two scenarios where there is an increase in the global average temperature and in one of those scenarios the global average temperature increase selected by the trustees must be within the range of 1.5oC above pre-industrial levels, to and including 2oC above pre-industrial levels. The temperature used in the scenario should be the “eventual” temperature increase within the chosen timeframe, on the assumption that the temperature would stabilise at this level and not continue increasing.\n74. In selecting the scenarios they will use, trustees should consider not only the projected potential global average temperature rise, but also the nature of the transition to that temperature rise. For example, it is possible to have many different scenarios representing an eventual global average temperature rise of 2°C above pre-industrial levels because of differences in the assumptions made about the type of transition. Trustees may therefore want to consider a range of scenarios like the following:\nA measured, orderly transition takes place with climate policies being introduced early and becoming gradually more stringent. Ambitions under the Paris Agreement and commitments such as the UK’s commitment to achieve net zero by 2050 are met in an orderly manner. This is likely to mean lower transition risks and less severe physical risks. (Such a scenario could be used for the required scenario of a temperature increase within the range of 1.5oC above pre-industrial levels, to and including 2oC above pre-industrial levels).\nA sudden, disorderly transition takes place with climate policies and wider action on climate change not happening until late (e.g. introduced around 2030). Although climate goals are met, transition risks are also more likely to materialise, given the need for sharper emissions reductions, alongside increased physical risks. (Such a scenario could be used for the required scenario of a temperature increase within the range of 1.5oC above pre- industrial levels, to and including 2oC above pre-industrial levels).\nA “hot house world” which assumes only currently implemented policies are preserved, current commitments are not met and emissions continue to rise. This would mean climate goals are missed and physical risks are high with accompanying severe social and economic disruption.\n75. The Network for Greening the Financial System sets out representative scenarios in the above ranges which trustees may wish to reflect in their own scenario analysis.\n76. A list of reference scenarios can also be found at Annex 2 of the Climate Financial Risk Forum Guide to Scenario Analysis.\n77. Trustees should choose scenarios that reflect their reasoned assessment of plausible pathways and should not focus on scenarios that rely on progress, or otherwise, that they consider unlikely to happen. Trustees may wish to assess the impact of each scenario over the short, medium and long term horizons identified under their Strategy activities.\n80. When selecting scenarios, trustees should seek to avoid selecting those which, although related to different eventual temperature increases, present similar trajectories over the relevant time horizons. For example, trustees of a scheme with a time horizon of 10 years should avoid using two scenarios that both assume ‘business as usual’ for the next decade before diverging.","Conduct scenario analysis\nAssess the potential impact on your scheme’s assets, liabilities and the resilience of your investment strategy (and for DB schemes, funding strategy) against two scenarios.\n1. An increase in global average temperatures.\n2. A global average temperature rise of between 1.5 and 2.0 degrees Celsius above pre-industrial levels.\nConsider the following factors in your assessment.\n- The nature of the transition to the temperature.\n- What steps you might take in light of that.\n- The potential impacts that might arise in the different time periods you identified for your scheme.\n- The potential impact on specific asset classes and individual material holdings.\n- For DB schemes in particular - the potential impact on different tranches of liabilities or liabilities with different characteristics on the employer’s covenant (as part of considering the funding strategy).\n- The impact of adjustments to the strategy following on from the assessments.","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A15)","v":11},{"$f":"IF(OR('Drop Downs'!$B$67=G15,'Drop Downs'!$B$67=\"ALL\"),L15,\"\")","v":11},{"$f":"IF(OR('Drop Downs'!$B$68=H15,'Drop Downs'!$B$68=\"ALL\"),L15,\"\")","v":11},11,11]
[null,"7. For the purposes of paragraph 6, the matters are —","-","Part 2, 22. Where popular arrangements use life-styling or a number of target date funds for different age profiles, trustees may carry out the assessment in the round, but should identify risks and opportunities which affect particular cohorts more strongly.","Part 3: Climate change governance and production of a TCFD Report\n64. The purpose of scenario analysis is to better understand the risks and opportunities posed by climate change to the scheme and to inform trustees’ strategy and investment decisions accordingly. A scenario describes a path of development leading to a particular outcome. Scenarios are not intended to represent a full description of the future but rather to highlight central elements of a possible future and to draw attention to the key factors that will drive future developments. They are hypothetical constructs, not forecasts, predictions or sensitivity analyses.\n65. Scenario analysis may be qualitative and/or quantitative. Trustees with no or limited experience of scenario analysis may find it easiest to start with qualitative analysis. Qualitative scenario analysis uses narratives to explore the implication of different possible climate impacts. At its most basic, trustees could start from the question “what if…?” and introduce potential climate-related risks, for example “what if policymakers introduced a high carbon price?”.\n66. Quantitative scenario analysis can produce more developed and rigorous outputs. Trustees of all schemes in scope should progress towards developing the sophistication of their scenario analysis and to using quantitative analysis, especially where they believe that climate change could pose significant risks to their scheme.\n67. Trustees may wish to overlay their quantitative analysis with a qualitative narrative, for example by providing some wider context and explaining the impact of their findings. In line with the TCFD’s Supplemental Guidance for Asset Owners, trustees may wish to provide a discussion of how climate-related scenarios are used, such as to inform investments in specific assets. This can help with their own, and others’, understanding.\n68. Trustees may wish to use the services of a third-party provider to do scenario analysis. A third-party provider may be able to help trustees apply an “off the shelf” scenario or to develop a bespoke one.\n69. However, whether or not they use a third-party provider, trustees should ensure that they have an understanding of the scenarios that are used. This includes the underlying assumptions which make up the scenarios (for example, scenarios will be based on assumptions about variables such as the use of carbon capture and storage technologies, the timing of emissions reduction and the scope of policy interventions). If trustees do not understand these, it will be difficult for them to interpret and act on the outputs of the scenario appropriately.\n70. The TCFD Technical Supplement on the use of Scenario Analysis in disclosure of climate-related risks and opportunities29 sets out more details on common assumptions in scenario analysis.\n71. Trustees should also consider whether they could gain more insight from undertaking a simpler form of scenario analysis in-house than out-sourcing it to a third-party. Trustees should keep in mind the purpose of scenario analysis. (see para 64 above). They should not assume that this will be best achieved by using the most complex, sophisticated and/or expensive tools available.\n","-","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A16)","v":12},{"$f":"IF(OR('Drop Downs'!$B$67=G16,'Drop Downs'!$B$67=\"ALL\"),L16,\"\")","v":12},{"$f":"IF(OR('Drop Downs'!$B$68=H16,'Drop Downs'!$B$68=\"ALL\"),L16,\"\")","v":12},12,12]
[null,"(a) the potential impact on the scheme’s assets and liabilities of the effects of the global average increase in temperature and of any steps which might be taken (by governments or otherwise) because of the increase in temperature in these scenarios;","-","Part 3, 62. Scenario analysis requirements must be met by trustees “as far as they are able”.\nPart 3, 82. Trustees must, as far as they are able, assess the potential impact on the scheme’s liabilities of the effects of the global average increase in temperature, and also of any steps which might be taken because of the temperature increase – by governments or otherwise – in their chosen scenarios. This may include considering the impact on:\nFinancial assumptions based on market yields / assumed market values that may be mispriced if they do not take account of climate change.\nInvestment return assumptions based on models that extrapolate past trends and so implicitly ignore the possible future impact of climate change.\nMortality rates, which may be impacted by environmental factors such as air pollution, changes in temperatures and extreme weather events and economic factors such as financial well-being and access to healthcare.\nPart 3, 83. This is a developing area of work and trustees and their advisers may not always be able to reach robust conclusions on which they are able to act. However, trustees should still seek to understand the potential impact of the effects of climate change on their liabilities.","Part 3: Climate change governance and production of a TCFD Report\n62. Scenario analysis requirements must be met by trustees “as far as they are able”. More information about this is set out at Part 2, paragraphs 1 to 14.\n63. This may mean that initially, for some schemes, not all asset classes can be included in the scenario analysis or that some assets will be assessed by a broader qualitative approach. Particular challenges relate to those asset classes mentioned in paragraph 2 of Part 2 above. It may be that in the case of relevant contracts of insurance, especially those which are not “collateralised”, reference to the appropriate insurer’s TCFD disclosures can be made.\n72. Trustees may find it easiest to do a “top-down” analysis of the scheme-level risks to their scheme’s aggregated portfolio. This may be easier than starting from information from asset managers about individual asset classes. It is also likely to be difficult for trustees to aggregate scenario analysis that has been done on different asset classes or by different managers for reasons such as different underlying assumptions.\n78. As with the Strategy activities, trustees should take account of anticipated changes in asset allocation over time when carrying out scenario analysis. For example, in the case of a recently closed DB scheme, the trustees should not assume either that the asset allocation will be the same in 30 years as it is now, or the effect of a climate scenario on an assumed “snapshot” asset allocation at a distant point in the future. Rather, they should seek, where possible, to consider the impact of the temperature scenario on the assets as the allocation changes over time.\n82. Trustees must, as far as they are able, assess the potential impact on the scheme’s liabilities of the effects of the global average increase in temperature, and also of any steps which might be taken because of the temperature increase – by governments or otherwise – in their chosen scenarios. This may include considering the impact on:\n• Financial assumptions based on market yields / assumed market values that may be mispriced if they do not take account of climate change.\n• Investment return assumptions based on models that extrapolate past trends and so implicitly ignore the possible future impact of climate change.\n• Mortality rates, which may be impacted by environmental factors such as air pollution, changes in temperatures and extreme weather events and economic factors such as financial well-being and access to healthcare.\n83. This is a developing area of work and trustees and their advisers may not always be able to reach robust conclusions on which they are able to act. However, trustees should still seek to understand the potential impact of the effects of climate change on their liabilities.","-","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A17)","v":13},{"$f":"IF(OR('Drop Downs'!$B$67=G17,'Drop Downs'!$B$67=\"ALL\"),L17,\"\")","v":13},{"$f":"IF(OR('Drop Downs'!$B$68=H17,'Drop Downs'!$B$68=\"ALL\"),L17,\"\")","v":13},13,13]
[null,"(b) the resilience of the scheme’s investment strategy in these scenarios; and","-","-","Part 3: Climate change governance and production of a TCFD Report\n79. Physical risks are relevant in all scenarios that assume any global temperature increase. Trustees should therefore test the resilience of their investment strategy and, if they have one, their funding strategy against both transition and physical risks.","Document the resilience of your scheme\nClearly document your analysis of what the scenarios, and the transitions within them, mean for your scheme. Incorporate your findings into your wider governance of climate-related risks and opportunities, for example, your work on risk management.","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A18)","v":14},{"$f":"IF(OR('Drop Downs'!$B$67=G18,'Drop Downs'!$B$67=\"ALL\"),L18,\"\")","v":14},{"$f":"IF(OR('Drop Downs'!$B$68=H18,'Drop Downs'!$B$68=\"ALL\"),L18,\"\")","v":14},14,14]
[null,"(c) where the scheme has a funding strategy, the resilience of the funding strategy in these scenarios","-","-","Part 3: Climate change governance and production of a TCFD Report\n81. Assessing the resilience of the funding strategy includes consideration of the sponsoring employer’s covenant. The covenant is an important source of support for many DB schemes. Trustees should use scenario analysis to better understand the potential impact on the covenant of the effects of climate change. Trustees may initially find it easiest to start with qualitative scenario analysis for the covenant. Trustees may wish to address questions such as:\n• What are the greatest risks posed to the sponsoring employer in our chosen scenarios / what if X happens?\n• What could the sponsoring employer do to address such a risk? Is the sponsoring employer taking action to avoid and/or address such a risk?","-","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A19)","v":15},{"$f":"IF(OR('Drop Downs'!$B$67=G19,'Drop Downs'!$B$67=\"ALL\"),L19,\"\")","v":15},{"$f":"IF(OR('Drop Downs'!$B$68=H19,'Drop Downs'!$B$68=\"ALL\"),L19,\"\")","v":15},15,15]
[null,"8. The scenario analysis required by paragraph 6 must be undertaken —","Scenario analysis is mandatory in the first scheme year and in every third scheme year thereafter.","Part 3, 84. Scenario analysis must be undertaken in the first scheme year during which trustees are subject to the requirements in the Regulations– even if the first year of application is a part year – and in every third scheme year thereafter. However, this timescale is reset if trustees decide to undertake scenario analysis before that third scheme year.\nPart 3, 86. Provided the TCFD report is produced and published in accordance with the Regulations within 7 months of the end of the scheme year, the drafting of the TCFD report can take place after the end of the scheme year.\nPart 3, 87. Trustees must always describe their most recent scenario analysis in their TCFD report, but may also choose to describe previous scenario analysis where that scenario analysis remains relevant.","Part 3: Climate change governance and production of a TCFD Report\n84. Scenario analysis must be undertaken in the first scheme year during which trustees are subject to the requirements in the Regulations– even if the first year of application is a part year – and in every third scheme year thereafter. However, this timescale is reset if trustees decide to undertake scenario analysis before that third scheme year.\n86. Provided the TCFD report is produced and published in accordance with the Regulations within 7 months of the end of the scheme year, the drafting of the TCFD report can take place after the end of the scheme year.\n87. Trustees must always describe their most recent scenario analysis in their TCFD report, but may also choose to describe previous scenario analysis where that scenario analysis remains relevant.","-","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A20)","v":16},{"$f":"IF(OR('Drop Downs'!$B$67=G20,'Drop Downs'!$B$67=\"ALL\"),L20,\"\")","v":16},{"$f":"IF(OR('Drop Downs'!$B$68=H20,'Drop Downs'!$B$68=\"ALL\"),L20,\"\")","v":16},16,16]
[null,"(a) in the first scheme year in respect of which the requirements of this Part apply to the trustees; and","-","Part 3, 85. If the first year in respect of which the requirements apply is a part scheme year, scenario analysis undertaken in that scheme year, but before the date from which the requirements apply to the trustees, may still be relied upon to meet the requirements.","Part 3: Climate change governance and production of a TCFD Report\n85. If the first year in respect of which the requirements apply is a part scheme year, scenario analysis undertaken in that scheme year, but before the date from which the requirements apply to the trustees, may still be relied upon to meet the requirements.\n","-","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A21)","v":17},{"$f":"IF(OR('Drop Downs'!$B$67=G21,'Drop Downs'!$B$67=\"ALL\"),L21,\"\")","v":17},{"$f":"IF(OR('Drop Downs'!$B$68=H21,'Drop Downs'!$B$68=\"ALL\"),L21,\"\")","v":17},17,17]
[null,"(b) thereafter in accordance with paragraph 11.","-","-","-","-","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A22)","v":18},{"$f":"IF(OR('Drop Downs'!$B$67=G22,'Drop Downs'!$B$67=\"ALL\"),L22,\"\")","v":18},{"$f":"IF(OR('Drop Downs'!$B$68=H22,'Drop Downs'!$B$68=\"ALL\"),L22,\"\")","v":18},18,18]
[null,"9.For the purposes of paragraph 8(a), trustees may rely on scenario analysis undertaken on any day, or days, in the first scheme year in respect of which the requirements of this Part apply, including any day before the requirements apply.","-","-","-","-","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A23)","v":19},{"$f":"IF(OR('Drop Downs'!$B$67=G23,'Drop Downs'!$B$67=\"ALL\"),L23,\"\")","v":19},{"$f":"IF(OR('Drop Downs'!$B$68=H23,'Drop Downs'!$B$68=\"ALL\"),L23,\"\")","v":19},19,19]
[null,"10. Trustees must, in each scheme year except the first scheme year in respect of which the requirements of this Part apply, review the most recent scenario analysis they have undertaken and determine whether it is appropriate to undertake new scenario analysis to ensure they have an up to date understanding of the matters set out in paragraph 7 in at least two scenarios as set out in paragraph 6.","Review the scenario analysis annually; undertake a new scenario analysis if the previous one is no longer relevant even if it is not a scheme year where a new scenario analysis is mandatory.","-","Part 3: Climate change governance and production of a TCFD Report\n88. In the scheme years where trustees are not required to undertake scenario analysis, they must review their most recent scenario analysis and determine whether they should nevertheless undertake new scenario analysis in order to have an up-to-date understanding of the matters they are required by the Regulations to consider.\n89. Circumstances which are likely to lead trustees to decide that new scenario analysis should be undertaken in a scheme year where it is not mandatory include, but are not limited to:\nA material increase in the availability of data. This is likely to happen as TCFD reporting increases across the investment chain, bringing with it more data for different asset classes and for sponsoring employers’ businesses. This is likely to happen rapidly in the first few years after the Climate Change Governance and Reporting Regulations are in force.\nA significant/material change to the investment and/or funding strategy or some other material change in the scheme’s position.\n90. Trustees may wish to consider undertaking new scenario analysis in the following circumstances, if they think it is appropriate to do so:\nThe availability of new or improved scenarios or modelling capabilities (for example 1.5oC scenarios) or events that might reasonably be thought to impact key assumptions underlying scenarios (for example, more countries making net zero commitments).\nA change in industry practice/trends on scenario analysis. This may include increased popularity of particular types of scenarios or widespread use of particular temperature outcomes to use for a “business as usual” scenario.\n91. If trustees decide not to undertake new scenario analysis, they must explain in their TCFD report the reasons for their decision. If they do not carry out new scenario analysis, they must also include the results of the most recent scenario analysis in their latest TCFD report, as set out below","Decide when to carry out further analysis\nConduct scenario analysis in the first scheme year and every third scheme year thereafter.\nReview your most recent scenario analysis each year and consider if it needs to be updated, for example, following any material change to the investment strategy, scheme liabilities or following a material improvement in the quality or availability of data. If you do so, re-set your timescale to conduct fresh analysis three years thereafter.\nIf you decide not to conduct a new scenario analysis outside the mandatory cycle, you must explain the reasons why in your climate change report.","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A24)","v":20},{"$f":"IF(OR('Drop Downs'!$B$67=G24,'Drop Downs'!$B$67=\"ALL\"),L24,\"\")","v":20},{"$f":"IF(OR('Drop Downs'!$B$68=H24,'Drop Downs'!$B$68=\"ALL\"),L24,\"\")","v":20},20,20]
[null,"11. Where—","-","-","-","-","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A25)","v":21},{"$f":"IF(OR('Drop Downs'!$B$67=G25,'Drop Downs'!$B$67=\"ALL\"),L25,\"\")","v":21},{"$f":"IF(OR('Drop Downs'!$B$68=H25,'Drop Downs'!$B$68=\"ALL\"),L25,\"\")","v":21},21,21]
[null,"(a) the trustees have determined in accordance with paragraph 10 that it is appropriate to undertake new scenario analysis; or","-","-","-","-","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A26)","v":22},{"$f":"IF(OR('Drop Downs'!$B$67=G26,'Drop Downs'!$B$67=\"ALL\"),L26,\"\")","v":22},{"$f":"IF(OR('Drop Downs'!$B$68=H26,'Drop Downs'!$B$68=\"ALL\"),L26,\"\")","v":22},22,22]
[null,"(b) the trustees have not undertaken scenario analysis in the two previous scheme years,","-","-","-","-","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A27)","v":23},{"$f":"IF(OR('Drop Downs'!$B$67=G27,'Drop Downs'!$B$67=\"ALL\"),L27,\"\")","v":23},{"$f":"IF(OR('Drop Downs'!$B$68=H27,'Drop Downs'!$B$68=\"ALL\"),L27,\"\")","v":23},23,23]
[null,"the trustees must undertake new scenario analysis which meets the requirements specified in paragraphs 6 and 7.","-","-","-","-","Part_1","Strategy",null,null,null,{"$f":"ROWS(A$5:$A28)","v":24},{"$f":"IF(OR('Drop Downs'!$B$67=G28,'Drop Downs'!$B$67=\"ALL\"),L28,\"\")","v":24},{"$f":"IF(OR('Drop Downs'!$B$68=H28,'Drop Downs'!$B$68=\"ALL\"),L28,\"\")","v":24},24,24]
[null,"RISK MANAGEMENT","-","The Pensions Regulator - What to report\nWhen reporting on the steps you have taken, you must describe:\n- how you identify and assess climate-related risks\n- how you manage those risks\n- how you have integrated these processes into overall risk management for your scheme\nYou should also describe:\n- the risk management tools you have used and the outcomes of using those tools\n- how you have identified, assessed and managed transitional and physical risks for your scheme\n- the impact of your assessment on your prioritisation of risks\n- whether and how any stewardship activities have helped you manage climate-related risks","Part 2: Climate Change Governance Requirements – Overview\n19. Governance and Risk Management activities should be carried out for the whole scheme.\n22. Where popular arrangements use life-styling or a number of target date funds for different age profiles, trustees may carry out the assessment in the round, but should identify risks and opportunities which affect particular cohorts more strongly.","What to report\nWhen reporting on the steps you have taken, you must describe:\n- how you identify and assess climate-related risks\n- how you manage those risks\n- how you have integrated these processes into overall risk management for your scheme\nYou should also describe:\n- the risk management tools you have used and the outcomes of using those tools\n- how you have identified, assessed and managed transitional and physical risks for your scheme\n- the impact of your assessment on your prioritisation of risks\n- whether and how any stewardship activities have helped you manage climate-related risks","Part_1","Risk Management",null,null,null,{"$f":"ROWS(A$5:$A29)","v":25},{"$f":"IF(OR('Drop Downs'!$B$67=G29,'Drop Downs'!$B$67=\"ALL\"),L29,\"\")","v":25},{"$f":"IF(OR('Drop Downs'!$B$68=H29,'Drop Downs'!$B$68=\"ALL\"),L29,\"\")","v":25},25,25]
[null,"12. Trustees must establish and maintain processes for the purpose of enabling them to identify and assess climate-related risks which are relevant to the scheme.","-","Trustees must establish and maintain processes for the purpose of enabling them to identify, assess and manage climate-related risks which are relevant to the scheme, and must ensure that their overall risk management integrates these processes.\nPart 3, 103. The processes for assessing risks to assets should be applied at the asset- class or key sector level as a minimum.\nPart 3, 104. As outlined in TPR’s Integrated Risk Management (IRM)33 guidance, risk identification should not be a one-off exercise. Further, TPR recommends that, as a minimum, trustees should consider conducting high level risk monitoring at least once a year.","Part 3: Climate change governance and production of a TCFD Report\n95. Risk management is of fundamental importance to effective governance around the potential implications of climate change and disclosure in line with the TCFD recommendations. Climate-related risk presents unique challenges and requires a strategic approach to risk management. Trustees must establish and maintain processes for the purpose of enabling them to identify, assess and manage climate-related risks which are relevant to the scheme, and must ensure that their overall risk management integrates these processes.\n98. Trustees must establish and maintain processes for the purpose of enabling them to identify and assess climate-related risks which are relevant to the scheme. A scheme’s existing processes may warrant adjustment to ensure they sufficiently address the unique characteristics of climate-related risks.\n99. Transitioning to a lower-carbon economy may entail extensive policy, legal, technology, and market changes to address mitigation and adaptation requirements related to climate change. Depending on the nature, speed, and focus of these changes, transition risks may pose varying levels of financial and reputational risk to schemes.\n100. Trustees may rely on other persons, including advisers, asset managers and the sponsoring employer’s management teams, to help them identify and assess climate-related risks. However, trustees have overall responsibility for the management of these risks and also of the opportunities arising from climate change. Possible approaches to identifying and assessing transition risks and physical risks involve the trustees, or others acting on their behalf:\nIdentifying climate-related regulatory developments that may impact scheme investments.\nAssessing the potential for new and emerging technologies to offer opportunities and to supersede legacy technologies.\nIdentifying relationships between news or events and business and financial impacts to manage reputational risks to the scheme or its investments.\nEngaging with service providers to compare the scheme’s position to peers or competitors.\nConsidering the impact of physical risk factors such as physical damage – and disruption to outsourcing arrangements and supply chains – for key parts of the scheme’s portfolio.\nGiven the long-term nature of climate risk – extending their consideration to longer time horizons.\n101. The trustees’ assessment of climate-related risks is fundamental to their prioritisation of those risks, and the management of those which pose the most significant potential for loss and that are most likely to occur.\n102. Trustees may use a traditional “likelihood and impact” approach to gauge the severity or materiality of their risks. Given some of the unique characteristics of climate-related risks, trustees may expand their prioritisation criteria to include “vulnerability” and “speed of onset”.\nVulnerability refers to the susceptibility of a scheme to a risk event, in terms of its preparedness, agility, and adaptability.\nSpeed of onset is the time that elapses between the occurrence of an event and the point at which the scheme feels its effect. Knowing the speed of onset can help trustees develop risk response plans.\n103. The processes for assessing risks to assets should be applied at the asset- class or key sector level as a minimum. Trustees may consider undertaking more granular risk appraisal to identify trends in risk. This may include, for example, consideration of the potential for a breakdown of longer-term average correlations between asset classes, particularly where climate change impacts accelerate and worsen, or where policy reaction is swifter and more substantial than currently priced in by the markets. Processes to assess risk should also be applied in relation to liabilities and the employer covenant. These considerations may potentially influence the time horizons selected.\n104. As outlined in TPR’s Integrated Risk Management (IRM)33 guidance, risk identification should not be a one-off exercise. Further, TPR recommends that, as a minimum, trustees should consider conducting high level risk monitoring at least once a year. Trustees should increase the frequency of monitoring if risk levels approach pre-determined risk appetites.","Identify the climate-related risks and opportunities and assess their impact\nDevelop a climate risk and opportunity dashboard to include in your regular reporting cycle.\nIf you have a funding strategy, include a section in the dashboard on funding and covenant.\nSee original guidance for a downloadable example of the layout and what metrics you could include, download our climate risk and opportunity dashboard template.\nObtain specific advice on climate risk exposures and opportunities\nSeek specialist advice on the climate-related risks and opportunities for your investment arrangements over different time horizons and review this advice regularly.","Part_1","Risk Management",null,null,null,{"$f":"ROWS(A$5:$A30)","v":26},{"$f":"IF(OR('Drop Downs'!$B$67=G30,'Drop Downs'!$B$67=\"ALL\"),L30,\"\")","v":26},{"$f":"IF(OR('Drop Downs'!$B$68=H30,'Drop Downs'!$B$68=\"ALL\"),L30,\"\")","v":26},26,26]
[null,"13. Trustees must establish and maintain processes for the purpose of enabling them to manage effectively climate-related risks which are relevant to the scheme.","-","Trustees must identify, assess and manage the transitional risks to their investments that the pursuit of a lower carbon economy will bring, as well as the physical risks to their assets brought about by the changes in our climate which are already taking place. Risks to liabilities and employer covenants are further risks trustees must consider where these are relevant to the investment strategy or funding strategy.\nPart 3, 105. Trustees must ensure they have processes in place for the purpose of enabling them to manage effectively climate-related risks which are relevant to the scheme.","Part 3: Climate change governance and production of a TCFD Report\n96. This means having adequate processes for the management of all risks to which the scheme is exposed, including climate-related risks. Trustees must identify, assess and manage the transitional risks to their investments that the pursuit of a lower carbon economy will bring, as well as the physical risks to their assets brought about by the changes in our climate which are already taking place. Risks to liabilities and employer covenants are further risks trustees must consider where these are relevant to the investment strategy or funding strategy.\n105. Trustees must ensure they have processes in place for the purpose of enabling them to manage effectively climate-related risks which are relevant to the scheme. Trustees should consider whether new risk management tools are needed to support management of climate-related risks or whether existing tools can be adjusted to reflect the unique characteristics of these risks.\n106. Trustees should consider the time horizon over which risks are traditionally identified and assessed and whether that time horizon is sufficiently long-term to take account of the timescale over which climate-related risks need to be considered (see paragraphs 43-46), or whether it should be extended. It is not necessary to extend the timescale beyond the time horizon over which current members’ benefits will be paid (for DB), or for which current members’ monies will be invested (for DC).\n","Make sure your service providers and advisers report on climate-related risks and opportunities\nSet objectives that require them to report on climate-related risks and opportunities. Obtain regular updates that identify and assess these risks and opportunities, alongside your investment and risk performance reports. The updates will be most useful for decision-making where they are aligned with your scheme’s short, medium and long-term time horizons.","Part_1","Risk Management",null,null,null,{"$f":"ROWS(A$5:$A31)","v":27},{"$f":"IF(OR('Drop Downs'!$B$67=G31,'Drop Downs'!$B$67=\"ALL\"),L31,\"\")","v":27},{"$f":"IF(OR('Drop Downs'!$B$68=H31,'Drop Downs'!$B$68=\"ALL\"),L31,\"\")","v":27},27,27]
[null,"14.Trustees must ensure that the processes required by paragraphs 12 and 13 are integrated into their overall risk management of the scheme.","-","Part 3, 107. Whatever climate-related risks are financially material to the pension scheme, trustees must embed management of these into the scheme’s wider risk- monitoring and management processes.\nThere are four key principles trustees should consider:\nInterconnections: Integrating climate-related risks into the scheme’s existing risk management framework requires analysis and collaboration amongst those undertaking governance activities and, if relevant, with asset managers, investment consultants and DB funding and covenant advisers.\nTemporal orientation: Climate-related physical and transition risks should be analysed across short, medium, and long-term time frames for operational and strategic planning. Analysis of physical risks, in particular, may require extension beyond traditional planning horizons.\nProportionality: The integration of climate-related risks into existing risk management processes should be proportionate to the scheme’s other risks, the materiality of its exposure to climate-related risks, and the implications for the scheme’s investment and funding strategies.\nConsistency: The methodology used to integrate climate-related risks should be used consistently within a scheme’s risk management process to support clarity on analysis of developments and drivers of change over time.","Part 3: Climate change governance and production of a TCFD Report\n97. Good risk management is a key characteristic of a well-run scheme and an important part of the trustee’s role in protecting members’ benefits. An adequate risk management system will help trustees to keep scheme assets safe and protect the scheme from risks, as far as that is appropriate. Trustees are best placed to decide what risk management process to use, but should be asking:\n“Which climate change risks are most material to the scheme?”\n“How do we take account of transition and physical risks in our wider risk management?”\n“How does climate change affect our risk appetite?”\n107. Whatever climate-related risks are financially material to the pension scheme, trustees must embed management of these into the scheme’s wider risk- monitoring and management processes. There are four key principles trustees should consider:\nInterconnections: Integrating climate-related risks into the scheme’s existing risk management framework requires analysis and collaboration amongst those undertaking governance activities and, if relevant, with asset managers, investment consultants and DB funding and covenant advisers.\nTemporal orientation: Climate-related physical and transition risks should be analysed across short, medium, and long-term time frames for operational and strategic planning. Analysis of physical risks, in particular, may require extension beyond traditional planning horizons.\nProportionality: The integration of climate-related risks into existing risk management processes should be proportionate to the scheme’s other risks, the materiality of its exposure to climate-related risks, and the implications for the scheme’s investment and funding strategies.\nConsistency: The methodology used to integrate climate-related risks should be used consistently within a scheme’s risk management process to support clarity on analysis of developments and drivers of change over time.\n108. Trustees should ensure that they, and those they engage to advise or assist with governance and risk management, have a general understanding of climate change concepts and the potential impacts of climate change.\n109. The trustees should understand how risk management and strategic planning tie together and it may be helpful for trustees to review key governance, strategy setting, and risk management processes.\n110. The trustees should incorporate climate-related risks into the existing risk management framework and risk inventory used by the scheme. This includes mapping climate-related risks into existing risk categories and types. Trustees should determine whether such risks will be treated as stand-alone risks, cross- cutting drivers of existing risks, or a combination of both – and then appropriately incorporate risks into the scheme’s risk management framework. The risk categories should include financial, operational and strategic risks – however, most schemes have additional risk categories as well.\n111. Climate-related risks are systemic and could have consequences for the whole financial system (including sudden asset shocks and financial system impacts that are difficult to hedge). Trustees should therefore consider – in their approaches to risk management – activities such as stewardship which could help to reduce the impact on their scheme of a disorderly transition, or of a shock to the financial system from catastrophic climate change.","Include climate-related risks and opportunities in your scheme documentation\nReview your current documentation and include risks and opportunities from climate change. For example:\n- update your investment beliefs\n- include climate risks and opportunities in your risk register\n- develop new policies and frameworks if necessary, such as a dedicated set of climate principles or a climate-risk management framework\nConsider how physical and transition risks, including litigation risks, affect your scheme’s investments.\nIf you are a trustee of a defined benefit (DB) scheme, you should take account of risks arising from climate change when considering scheme funding, the employer covenant and any contingent support and integrate climate-related considerations into your integrated risk management monitoring framework.\nSpeak with the scheme’s employer\nIf you are a trustee of a DB scheme, as suggested in the ‘Strategy and scenario analysis section’, identify climate-related risks to your employer over the short, medium and long term.\nAsk your employer how they identify and assess emerging risks to the covenant and develop a process for the employer to alert you to emerging climate-related risks. You could consider aligning your approach to climate change with your sponsor’s.","Part_1","Risk Management",null,null,null,{"$f":"ROWS(A$5:$A32)","v":28},{"$f":"IF(OR('Drop Downs'!$B$67=G32,'Drop Downs'!$B$67=\"ALL\"),L32,\"\")","v":28},{"$f":"IF(OR('Drop Downs'!$B$68=H32,'Drop Downs'!$B$68=\"ALL\"),L32,\"\")","v":28},28,28]
[null,"METRICS AND TARGETS","Generally, follow the same approach for the level of assessment as is used for \"Strategy\".","The Pensions Regulator - What to report - Metrics\nWhen reporting on the steps you have taken, you must describe:\n- the metrics you have calculated\n- if you have been unable to obtain data to calculate the metrics for all of the scheme assets, why this is the case\nYou should also:\n- use the metrics recommended by the DWP, or explain why you haven’t done so\n- explain the methodology you have used for each metric, including those of any asset managers or third-party service providers and the reasons for your approach\n- when reporting total greenhouse gas emissions and carbon footprint:\n      - state the proportion of assets for which data was available\n      - explain if any data was unavailable, estimated, or of uncertain quality, giving reasons why\n      - indicate if you made any significant assumptions due to missing data\n      - report your absolute emissions in the amount of CO2 equivalent and\n      - set out the scope 1 and 2 emissions of assets separately from scope 3 emissions\n- if you are reporting on only a proportion of your portfolio, explain the proportion on which you are reporting\n- report the data at a combined level that is most meaningful for your scheme arrangements\nYou may also choose to disclose some or all of your metrics against a relevant benchmark. This may help identify the relative performance of your portfolio.\nThe Pensions Regulator - What to report - Targets\nWhen reporting on the steps you have taken, you must describe:\n- the target you set in relation to at least one of the metrics you calculated, and\n- as far as you are able, your scheme’s performance against that target\nYou should also describe:\n- the steps you are taking to achieve your target (or targets)\n- the method you used to measure performance against your target and any estimates you relied upon\nif you have replaced or missed a target, a brief explanation why\nIf you choose to adopt more than one target, you should consider including the information above for all targets.","Part 2: Climate Change Governance Requirements – Overview\n23. Where appropriate, the approach set out above for Strategy activities should also be followed by trustees for calculating and reporting Metrics. However, if, in calculating absolute emissions metrics and emissions intensity metrics, trustees believe it is not meaningful to aggregate data across certain asset classes within a given section or arrangement of the scheme, they should not do so.\n24. Trustees are free to measure performance against Targets and report on this in whatever way they see fit.\nPart 3: Climate change governance and production of a TCFD Report\n117. For trustees, metrics can help to inform their understanding and monitoring of the scheme’s climate-related risks and opportunities. Quantitative measures of the scheme’s climate-related risks and opportunities, in the form of both emissions and non-emissions-based metrics, should help trustees to identify, manage and track their scheme’s exposure to the financial risks and opportunities climate change will bring.","What to report - Metrics\nWhen reporting on the steps you have taken, you must describe:\n- the metrics you have calculated\n- if you have been unable to obtain data to calculate the metrics for all of the scheme assets, why this is the case\nYou should also:\n- use the metrics recommended by the DWP, or explain why you haven’t done so\n- explain the methodology you have used for each metric, including those of any asset managers or third-party service providers and the reasons for your approach\n- when reporting total greenhouse gas emissions and carbon footprint:\n      - state the proportion of assets for which data was available\n      - explain if any data was unavailable, estimated, or of uncertain quality, giving reasons why\n      - indicate if you made any significant assumptions due to missing data\n      - report your absolute emissions in the amount of CO2 equivalent and\n      - set out the scope 1 and 2 emissions of assets separately from scope 3 emissions\n- if you are reporting on only a proportion of your portfolio, explain the proportion on which you are reporting\n- report the data at a combined level that is most meaningful for your scheme arrangements\nYou may also choose to disclose some or all of your metrics against a relevant benchmark. This may help identify the relative performance of your portfolio.\nWhat to report - Targets\nWhen reporting on the steps you have taken, you must describe:\n- the target you set in relation to at least one of the metrics you calculated, and\n- as far as you are able, your scheme’s performance against that target\nYou should also describe:\n- the steps you are taking to achieve your target (or targets)\n- the method you used to measure performance against your target and any estimates you relied upon\nif you have replaced or missed a target, a brief explanation why\nIf you choose to adopt more than one target, you should consider including the information above for all targets.","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A33)","v":29},{"$f":"IF(OR('Drop Downs'!$B$67=G33,'Drop Downs'!$B$67=\"ALL\"),L33,\"\")","v":29},{"$f":"IF(OR('Drop Downs'!$B$68=H33,'Drop Downs'!$B$68=\"ALL\"),L33,\"\")","v":29},29,29]
[null,"15.Trustees must in the first scheme year in respect of which the requirements of this Part apply and, where applicable, in a first scheme year of re-application, select a minimum of—","-","Part 3, 118. Trustees must select and report on a minimum of one absolute emissions metric, one emissions intensity metric and one additional climate change metric, and must review their metric selections from time to time as appropriate to the scheme. Where, following a review, trustees determine that a selected metric should be replaced, they must select a replacement metric of the same type.","Part 3: Climate change governance and production of a TCFD Report\n118. Trustees must select and report on a minimum of one absolute emissions metric, one emissions intensity metric and one additional climate change metric, and must review their metric selections from time to time as appropriate to the scheme. Where, following a review, trustees determine that a selected metric should be replaced, they must select a replacement metric of the same type.\n","Select and review your metrics\nUse your scenario analysis and the metrics recommended in the DWP’s guidance to help you select at least three metrics for your scheme.\n","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A34)","v":30},{"$f":"IF(OR('Drop Downs'!$B$67=G34,'Drop Downs'!$B$67=\"ALL\"),L34,\"\")","v":30},{"$f":"IF(OR('Drop Downs'!$B$68=H34,'Drop Downs'!$B$68=\"ALL\"),L34,\"\")","v":30},30,30]
[null,"(a) one absolute emissions metric;","Use total greenhouse gas (GHG) emissions","Part 3, 137. Trustees should use total greenhouse gas (GHG) emissions as their absolute emissions metric.\nPart 3, 138. Trustees should seek to calculate the total GHG Emissions for each DB section and each popular DC arrangement in the scheme as set out in Part 2, paragraphs 19-25.","Part 3: Climate change governance and production of a TCFD Report\n137. Trustees should use total greenhouse gas (GHG) emissions as their absolute emissions metric.\n138. Trustees should seek to calculate the total GHG Emissions for each DB section and each popular DC arrangement in the scheme as set out in Part 2, paragraphs 19-25.","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A35)","v":31},{"$f":"IF(OR('Drop Downs'!$B$67=G35,'Drop Downs'!$B$67=\"ALL\"),L35,\"\")","v":31},{"$f":"IF(OR('Drop Downs'!$B$68=H35,'Drop Downs'!$B$68=\"ALL\"),L35,\"\")","v":31},31,31]
[null,"(b) one emissions intensity metric; and","Use \"Carbon Footprint\"- total GHG emissions weighted by the size of the investment made.\nAdditionally, can also report Weighted Average Carbon Intensity","Part 3, 140. Trustees should use Carbon Footprint as their emissions intensity metric. Carbon Footprint is an intensity measure of emissions that takes the Total GHG Emissions figure and weights it to take account of the size of the investment made.\n Trustees should report the emissions in tonnes of GHG emissions for each million (£m) of the scheme’s assets for which they are reporting – that is, the total carbon emissions of the portfolio, or part-portfolio, divided by the current value of the portfolio or part-portfolio for which emissions data is available. \nPart 3, 142. Trustees should seek to calculate the Carbon Footprint for each DB section and popular DC arrangement in the scheme as set out in Part 2 paragraphs 19-25.","Part 3: Climate change governance and production of a TCFD Report\nRecommended emissions intensity metric: Carbon Footprint\n139. Whilst total GHG emissions are more effective in communicating contribution to climate change, they are difficult to translate into exposure to risk. A larger scheme may have higher total emissions but be less exposed to climate change risk than a smaller scheme.\n140. Trustees should use Carbon Footprint as their emissions intensity metric. Carbon Footprint is an intensity measure of emissions that takes the Total GHG Emissions figure and weights it to take account of the size of the investment made.\n141. (provides an example of a formula- see original text). Trustees should report the emissions in tonnes of GHG emissions for each million (£m) of the scheme’s assets for which they are reporting – that is, the total carbon emissions of the portfolio, or part-portfolio, divided by the current value of the portfolio or part-portfolio for which emissions data is available. This should assist trustees in identifying carbon-intense sections of their portfolio that they can prioritise for strategic re-allocation or engagement, to mitigate associated climate-related risks.\n * Other denominators may be used for some asset classes – e.g. GDP for sovereign bonds.\n142. Trustees should seek to calculate the Carbon Footprint for each DB section and popular DC arrangement in the scheme as set out in Part 2 paragraphs 19-25.\nOptional emissions intensity metric: Weighted Average Carbon Intensity\n143.Trustees are only required to calculate one emissions intensity metric. However, they may if they wish to, additionally report the Weighted Average Carbon Intensity (WACI) (in tCO2e / £m) of their portfolio. Alternatively, they may calculate and report WACI in place of Carbon Footprint, but they should explain their reasoning.\n144. WACI measures the portfolio’s exposure to carbon-intensive companies with attribution of emissions based on their weightings in the portfolio or part- portfolio for which data is available, rather than the ownership approach.\n145. Provides an example of a formula used to calculate the WACI (see original text). \n146. As a normalisation factor, trustees may use the entity’s enterprise value including cash, its revenue, or another factor. Asset class-specific normalisation factors may also be selected for part of the portfolio – for example Gross Domestic Product for sovereign bonds.\n147. Trustees may seek to calculate the WACI for each DB section and popular DC arrangement in the scheme as set out in Part 2, paragraphs 19-25.","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A36)","v":32},{"$f":"IF(OR('Drop Downs'!$B$67=G36,'Drop Downs'!$B$67=\"ALL\"),L36,\"\")","v":32},{"$f":"IF(OR('Drop Downs'!$B$68=H36,'Drop Downs'!$B$68=\"ALL\"),L36,\"\")","v":32},32,32]
[null,"(c) one additional climate change metric,","-","Part 3, 156. Trustees should select one or more of the following additional climate change metrics. They may select an alternative additional climate change metric to those listed, but they should explain why they have done so in their TCFD report.\nPart 3, 157. Trustees should seek to calculate their additional climate change metric for each DB section and popular DC arrangement in the scheme as set out in Part 2 paragraphs 19-25.","Part 3: Climate change governance and production of a TCFD Report\n155. Trustees must also select and report on a minimum of one additional climate change metric.\n156. Trustees should select one or more of the following additional climate change metrics. They may select an alternative additional climate change metric to those listed, but they should explain why they have done so in their TCFD report.\nA portfolio alignment metric – this measure seeks to consolidate the carbon reduction and net zero targets of issuers in whom the scheme is invested into a forward-looking measure of exposure to climate-related risks and their ability to capitalise on opportunities in the low-carbon transition. It can be applied to a wide range of industries, sectors, and asset classes. Methodologies and approaches are still evolving50, but trustees should choose a tool which includes consideration of Scope 3 emissions for sectors where these are significant;\nClimate value at risk (VaR) – this measure aims to measure the size of the loss attributable to climate-related risks a portfolio may experience, within a given time horizon, if a particular scenario unfolds51.\nData quality – this measure aims to represent the proportions of the portfolio for which the trustees have high quality data. Trustees should calculate the proportion of the portfolio for which each of Scope 1-2 emissions (and from the second scheme year onwards Scope 3) emissions are verified, reported, estimated or unavailable. For the portion of the portfolio in the “estimated” category, trustees may also calculate the proportions estimated to different degrees of certainty.\n157. Trustees should seek to calculate their additional climate change metric for each DB section and popular DC arrangement in the scheme as set out in Part 2 paragraphs 19-25.","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A37)","v":33},{"$f":"IF(OR('Drop Downs'!$B$67=G37,'Drop Downs'!$B$67=\"ALL\"),L37,\"\")","v":33},{"$f":"IF(OR('Drop Downs'!$B$68=H37,'Drop Downs'!$B$68=\"ALL\"),L37,\"\")","v":33},33,33]
[null,"to calculate in relation to the scheme’s assets","-","Part 3, 119. Metrics should be calculated, as far as trustees are able, for each popular DC arrangement and for all DB sections","Part 3: Climate change governance and production of a TCFD Report\n119. Metrics should be calculated, as far as trustees are able, for each popular DC arrangement and for all DB sections (see Part 2, paragraph 19-25 of this Guidance). However, different metrics may be selected for different parts of the portfolio – for example for different asset classes or different sections of the scheme.","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A38)","v":34},{"$f":"IF(OR('Drop Downs'!$B$67=G38,'Drop Downs'!$B$67=\"ALL\"),L38,\"\")","v":34},{"$f":"IF(OR('Drop Downs'!$B$68=H38,'Drop Downs'!$B$68=\"ALL\"),L38,\"\")","v":34},34,34]
[null,"16. Trustees must from time to time, as appropriate to the scheme, review metrics which they have selected in accordance with paragraph 15 or 17","-","-","-","Adopt a process to review these at regular intervals or when there is a change in circumstances that makes such a review appropriate, for example, if there’s a significant change in investment arrangements. You could do this alongside reviews of your scenario analysis.","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A39)","v":35},{"$f":"IF(OR('Drop Downs'!$B$67=G39,'Drop Downs'!$B$67=\"ALL\"),L39,\"\")","v":35},{"$f":"IF(OR('Drop Downs'!$B$68=H39,'Drop Downs'!$B$68=\"ALL\"),L39,\"\")","v":35},35,35]
[null,"17. Where, following a review in accordance with paragraph 16, the trustees determine that it is appropriate to replace one of their selected metrics, they must select a replacement metric of the same type to calculate in relation to the scheme’s assets.","-","-","-","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A40)","v":36},{"$f":"IF(OR('Drop Downs'!$B$67=G40,'Drop Downs'!$B$67=\"ALL\"),L40,\"\")","v":36},{"$f":"IF(OR('Drop Downs'!$B$68=H40,'Drop Downs'!$B$68=\"ALL\"),L40,\"\")","v":36},36,36]
[null,"18. Subject to paragraph 19, trustees must in each scheme year, as far as they are able—","“As far as they are able” approach applies. Use the best available data that can be obtained at proportionate cost. Missing data must be explained","Part 3, 148. To support the effectiveness of the “as far as they are able” approach, trustees must explain any missing data that does not allow them to calculate the metrics for all of the assets set out in Part 2, paragraphs 19-25.\nPart 3, 153. Trustees should obtain details from their asset managers or third party data providers of the proportion of assets for which Scope 1-2 (and from the second scheme year onwards, Scope 3) emissions are available, and the proportion for which there is no data.","Part 3: Climate change governance and production of a TCFD Report\n148. To support the effectiveness of the “as far as they are able” approach, trustees must explain any missing data that does not allow them to calculate the metrics for all of the assets set out in Part 2, paragraphs 19-25. The “as far as they are able” requirement is explained in Part 2, paragraphs 1-14.\n149. This is key in understanding the level of completeness any results represent, and any possible inaccuracies that might occur as a result of estimation. Furthermore, it highlights to Government and industry the data issues and gaps that exist.\n150. In all cases, trustees should use the best available data that can be obtained at proportionate cost. Typically, data can be ranked from highest to lowest quality as follows:\nVerified reported emissions\nUnverified reported emissions\nEstimates based on the investments’ energy consumption or product output and emissions per unit of output or product.\nEstimates based on the emissions per unit of revenue typical to that sector\n151. Where there are significant gaps, trustees should seek alternate third party sources of data or modelling to fill the gaps which in the trustees’ view are likely to be most material. A wide range of data sources are available offering emissions factors per unit of product or per unit of economic activity49.\n152. Trustees should however bear in mind that the requirements to obtain data and calculate metrics must be met “as far as they are able” and should therefore carefully consider the costs of using third-party providers.\n153. Trustees should obtain details from their asset managers or third party data providers of the proportion of assets for which Scope 1-2 (and from the second scheme year onwards, Scope 3) emissions are available, and the proportion for which there is no data.\n154. When aggregating emissions data, trustees should not assume any emissions for which neither reported nor estimated data is available to be zero. Instead trustees should calculate – and subsequently report – their metrics on the proportion of the portfolio for which they have reported or estimated data.","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A41)","v":37},{"$f":"IF(OR('Drop Downs'!$B$67=G41,'Drop Downs'!$B$67=\"ALL\"),L41,\"\")","v":37},{"$f":"IF(OR('Drop Downs'!$B$68=H41,'Drop Downs'!$B$68=\"ALL\"),L41,\"\")","v":37},37,37]
[null,"(a) obtain the scope 1, scope 2 and scope 3 greenhouse gas emissions attributable to the scheme’s assets;","-","Part 3, 120. Trustees must obtain, as far as they are able, the Scope 1, Scope 2 and Scope 3 GHG emissions for the scheme’s assets36 – that is, the pension scheme’s financed emissions. These are the emissions referred to as category 15 (investment emissions) in the GHG Protocol Technical guidance37. Trustees are not required to obtain Scope 3 emissions in the first scheme year during which they are subject to the requirements in the Regulations.\nPart 3, 122. Trustees are not required to obtain or disclose the Scope 1 and Scope 2 emissions of the scheme’s operations – for example, the emissions caused by heating or lighting in offices. Neither are they required to obtain or disclose Scope 3 emissions of the scheme other than category 15 “investment emissions”. For example, they do not need to obtain or disclose emissions relating to travel by the trustees or others undertaking governance activities on their behalf or assisting with, or advising on, governance activities.\nPart 3, 135.Trustees must, during each scheme year for which the regulations apply - including the first scheme year and any first scheme year of re-application47 - obtain the data, use it to calculate each selected metric, and use the metric they have calculated to identify and assess the climate-related risks and opportunities which are relevant to the scheme. Trustees are required to meet these requirements “as far as they are able”. They should seek to obtain the most recently available greenhouse gas emissions for the holdings which made up their portfolio on a given date.","Part 3: Climate change governance and production of a TCFD Report\n120. Trustees must obtain, as far as they are able, the Scope 1, Scope 2 and Scope 3 GHG emissions for the scheme’s assets36 – that is, the pension scheme’s financed emissions. These are the emissions referred to as category 15 (investment emissions) in the GHG Protocol Technical guidance37. Trustees are not required to obtain Scope 3 emissions in the first scheme year during which they are subject to the requirements in the Regulations.\n121. The emissions measured are the seven gases mandated under the Kyoto Protocol, converted to and expressed as carbon dioxide equivalents (CO2e).\n122. Trustees are not required to obtain or disclose the Scope 1 and Scope 2 emissions of the scheme’s operations – for example, the emissions caused by heating or lighting in offices. Neither are they required to obtain or disclose Scope 3 emissions of the scheme other than category 15 “investment emissions”. For example, they do not need to obtain or disclose emissions relating to travel by the trustees or others undertaking governance activities on their behalf or assisting with, or advising on, governance activities.\n123. An internally consistent methodology should be used wherever possible when trustees undertake steps to calculate metrics - for example, when they aggregate fund level emissions data provided by their asset managers or third party data providers.\n124. In measuring the pension scheme’s “share” of the emissions of a given asset, trustees should, wherever it is meaningful to do so, attribute the emissions of the underlying assets according to the trustees’ investment (their equity, or the outstanding value of their loan) divided by a measure of the total equity and debt. For listed and unlisted equities and for corporate bonds, the Enterprise Value\n125. For real estate or infrastructure, the value of the asset on a mark-to- market accounting basis or the value at origination may be used as the denominator.\n126. For sovereign bonds, the issuer does not have a readily available EVIC measure. Trustees may instead normalise a production-based measure of total national emissions using total Government debt41. This approach may be more suitable when trustees are using Carbon Footprint as an emissions intensity measure. Alternatively they may normalise by GDP42 – this may be more appropriate for schemes using a revenue-based Weighted Average Carbon Intensity (WACI) measure (see paras 143-147 below).43 Trustees should state which approach they have taken. They are free to use other methodologies, but they should explain any alternative methodology used, as well as providing a justification for their choice. As the methodology for attribution of emissions from sovereign bonds differs from that for other asset classes, trustees should generally record their emissions separately – see paragraph 163 below.\n127. Trustees may treat the requirement to obtain Scope 1 and Scope 2 emissions of a sovereign issuer as referring to the production-based emissions of the jurisdiction, and the requirement to obtain Scope 3 emissions of a sovereign\n128. To avoid double counting of emissions reductions, the emissions of green bonds should be treated in the same way as other bonds from the same issuer, unless trustees can provide a reasoned explanation for a different approach. However, trustees may also quote avoided emissions – see paragraph 133.\n129. For collateralised buy-in contracts, the emissions of the assets designated to ensure the insurer can meet their liabilities under the contract should be used. Where possible the emissions of these assets should be calculated in line with this Guidance. For other buy-in contracts, trustees should use insurer emissions data. Where data is available, they should take a proportionate share of the emissions of the insurer’s total assets backing their UK pension bulk annuity book. Where it is not, they may use the emissions in relation to all the insurer’s assets.\n130. Where trustees are able to calculate the emissions of derivatives, they may do so according to the following principles:\nwith “look through” taking place to the emissions of the underlying assets, where these are identifiable;\nwith the notional value of derivative investments (the total value of the leveraged position’s market exposure) used to measure GHG emissions, rather than the value of derivatives positions shown on accounting statements;\nwith the emissions associated with derivatives reported separately from those of other assets to distinguish “real” and “synthetic” exposures. The emissions attributable to short derivative positions should be reported separately from those attributable to long derivative positions.\n131. Whilst methodologies are not available for interest rate swaps at the present time, trustees may choose to make use of published worked examples for futures and forwards, credit default swaps and call or put options. However, we do not expect trustees to be able to readily calculate emissions associated with derivatives at the current time.\n132. Trustees may use the Global GHG Accounting and Reporting Standard developed by the Partnership for Carbon Accounting Financials (PCAF) for the attribution of emissions for other asset classes for which a methodology is available.\n133. There is no expectation that trustees should calculate emissions removed or avoided. Where trustees choose to report avoided or removed emissions for green bonds, they should calculate and report these by reference to the International Capital Markets Assumptions handbook on the harmonised framework for impact reporting46. Trustees should report all avoided or removed emissions – including any offsets – separately, rather than deducting them from the emissions of the assets.\n134. Trustees are not expected to calculate projected lifetime emissions of projects for which they are an initial sponsor or lender, in the year that they were financed. If these emissions are included in the TCFD report they should be set out separately.\n135.Trustees must, during each scheme year for which the regulations apply - including the first scheme year and any first scheme year of re-application47 - obtain the data, use it to calculate each selected metric, and use the metric they have calculated to identify and assess the climate-related risks and opportunities which are relevant to the scheme. Trustees are required to meet these requirements “as far as they are able”. They should seek to obtain the most recently available greenhouse gas emissions for the holdings which made up their portfolio on a given date.\n136. Recognising that company reporting years have different year end dates, and that there is often a lag between financial reporting deadlines and the required data becoming available, trustees should use the most recent data available, even if the data used relates to different years. For example, trustees reporting on emissions in the 2022 financial year will likely need to rely on some disclosures from 2021 and earlier.","Gather data on greenhouse gas emissions ‘as far as you are able’\nEstablish systems and processes to obtain scope 1, 2 and 3 greenhouse gas emissions attributable to the scheme’s assets. The data must then be used to calculate your metrics, as far as you are able. This is likely to involve early engagement with service providers and third parties.\nUse the most recent data available, even if the data is not from the current year. Document the steps you have taken, including engagements with your service providers. This may help demonstrate why you were not able to obtain some data.\nWhere it has been difficult to obtain data for your first reporting period, you should fill gaps as far as you are able. For example, use estimated or proxy data and then develop a plan for improvements in future.\nIf your asset manager is only able to provide data for part of your portfolio, develop a plan and timetable for improvement. Be aware that the quantity and quality of the data available should improve for future reporting periods.","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A42)","v":38},{"$f":"IF(OR('Drop Downs'!$B$67=G42,'Drop Downs'!$B$67=\"ALL\"),L42,\"\")","v":38},{"$f":"IF(OR('Drop Downs'!$B$68=H42,'Drop Downs'!$B$68=\"ALL\"),L42,\"\")","v":38},38,38]
[null,"(b) use the data obtained to calculate their selected absolute emissions metric and selected emissions intensity metric; and","-","-","-","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A43)","v":39},{"$f":"IF(OR('Drop Downs'!$B$67=G43,'Drop Downs'!$B$67=\"ALL\"),L43,\"\")","v":39},{"$f":"IF(OR('Drop Downs'!$B$68=H43,'Drop Downs'!$B$68=\"ALL\"),L43,\"\")","v":39},39,39]
[null,"(c) use the metrics they have calculated to identify and assess the climate-related risks and opportunities which are relevant to the scheme.","-","-","-","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A44)","v":40},{"$f":"IF(OR('Drop Downs'!$B$67=G44,'Drop Downs'!$B$67=\"ALL\"),L44,\"\")","v":40},{"$f":"IF(OR('Drop Downs'!$B$68=H44,'Drop Downs'!$B$68=\"ALL\"),L44,\"\")","v":40},40,40]
[null,"19. In the first scheme year in respect of which the requirements of this Part apply, the trustees are not required to obtain the scope 3 greenhouse gas emissions attributable to the scheme’s assets.","-","-","-","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A45)","v":41},{"$f":"IF(OR('Drop Downs'!$B$67=G45,'Drop Downs'!$B$67=\"ALL\"),L45,\"\")","v":41},{"$f":"IF(OR('Drop Downs'!$B$68=H45,'Drop Downs'!$B$68=\"ALL\"),L45,\"\")","v":41},41,41]
[null,"20. Trustees must in each scheme year, as far as they are able—","-","-","-","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A46)","v":42},{"$f":"IF(OR('Drop Downs'!$B$67=G46,'Drop Downs'!$B$67=\"ALL\"),L46,\"\")","v":42},{"$f":"IF(OR('Drop Downs'!$B$68=H46,'Drop Downs'!$B$68=\"ALL\"),L46,\"\")","v":42},42,42]
[null,"(a) obtain the data required to calculate their selected additional climate change metric;","-","-","-","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A47)","v":43},{"$f":"IF(OR('Drop Downs'!$B$67=G47,'Drop Downs'!$B$67=\"ALL\"),L47,\"\")","v":43},{"$f":"IF(OR('Drop Downs'!$B$68=H47,'Drop Downs'!$B$68=\"ALL\"),L47,\"\")","v":43},43,43]
[null,"(b) use the data obtained to calculate that metric in relation to the scheme’s assets; and","-","-","-","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A48)","v":44},{"$f":"IF(OR('Drop Downs'!$B$67=G48,'Drop Downs'!$B$67=\"ALL\"),L48,\"\")","v":44},{"$f":"IF(OR('Drop Downs'!$B$68=H48,'Drop Downs'!$B$68=\"ALL\"),L48,\"\")","v":44},44,44]
[null,"(c) use the metric they have calculated to identify and assess the climate-related risks and opportunities which are relevant to the scheme.","-","-","-","Use the metrics to inform risk management\nAs with other activities in this guidance, use your work here to develop other aspects of your governance of climate-related risks and opportunities. As far as you are able, use the metrics to identify and assess the climate-related risks and opportunities relevant to your scheme.\nConsider the extent to which the metrics you have used have been limited by data constraints and the impact this might have on decision-making.\nDocument how you have used the metrics, the advice you have taken, and any relevant outcomes, such as whether they led to changes in your investment strategy or in implementing investment arrangements or your scheme procedures.","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A49)","v":45},{"$f":"IF(OR('Drop Downs'!$B$67=G49,'Drop Downs'!$B$67=\"ALL\"),L49,\"\")","v":45},{"$f":"IF(OR('Drop Downs'!$B$68=H49,'Drop Downs'!$B$68=\"ALL\"),L49,\"\")","v":45},45,45]
[null,"21. For the purposes of paragraphs 18 and 20 trustees may, in the first scheme year in respect of which the requirements of this Part apply, rely on data obtained, calculations performed, and identification and assessment of climate-related risks and opportunities undertaken on any day, or days, in that first scheme year, including any day before the requirements apply","-","-","-","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A50)","v":46},{"$f":"IF(OR('Drop Downs'!$B$67=G50,'Drop Downs'!$B$67=\"ALL\"),L50,\"\")","v":46},{"$f":"IF(OR('Drop Downs'!$B$68=H50,'Drop Downs'!$B$68=\"ALL\"),L50,\"\")","v":46},46,46]
[null,"22. Trustees must in the first scheme year in respect of which the requirements of this Part apply, and, where applicable, in a first scheme year of re-application, set a target for the scheme in relation to one of the metrics which they have selected to calculate.","-","Part 3, 166. Trustees must set at least one target for the scheme in relation to at least one of the metrics which they have selected to calculate and must disclose associated information in their TCFD report. Performance against the target which trustees have set should be measured and the target reviewed in each scheme year. The requirement to measure performance against targets must be met by trustees “as far as they are able”.\nPart 3, 168. The targets that trustees set should be scheme-specific and should not conflict with trustees’ fiduciary duties, or the investment policies stated in the Statement of Investment Principles.\nTherefore, the target which trustees set should not be more than 10 years into the future.","Part 3: Climate change governance and production of a TCFD Report\n166. Trustees must set at least one target for the scheme in relation to at least one of the metrics which they have selected to calculate and must disclose associated information in their TCFD report. Performance against the target which trustees have set should be measured and the target reviewed in each scheme year. The requirement to measure performance against targets must be met by trustees “as far as they are able”. See Part 2 paragraphs 1 to 14.\n167. Target-setting should be used by trustee boards to track their efforts to manage climate change risk exposure and take advantage of climate change opportunities.\nPart 3, 168. The targets that trustees set should be scheme-specific and should not conflict with trustees’ fiduciary duties, or the investment policies stated in the Statement of Investment Principles. An excessive focus on portfolio optimisation to meet targets at the expense of scheme objectives could be contrary to trustees fiduciary duty under trusts law. There is no expectation that trustees should set targets which require them to divest or invest in a given way, and the targets are not legally binding.\n169. For their chosen target, trustees should set a reference base year against which progress is assessed, a timeframe for achieving the target and the methodology by which they will calculate performance against it.\n170. Whilst long term targets such as “net zero by 2050” are ambitious, a long- term target with no interim targets would not on its own meet our expectation for trustees to consider and appropriately manage climate-related risk. Therefore, the target which trustees set should not be more than 10 years into the future. Where trustees choose to set a target which is more than 10 years into the future – and they do not set any interim targets – they should explain why in their report.\n171. Targets can be percentage-based or absolute. They can be a fixed point, or a point relative to a benchmark.\n172. Trustees are free to select a target in relation to the whole portfolio or only part of the portfolio – for example, in relation to a particular section, fund, sector or asset class. Any emissions target set by the trustees need not cover all 3 Scopes of GHG emissions.\n173. The target is purely for the management of material climate-related risks and opportunities – trustees are not expected to align their own targets with other schemes’ or Government’s targets. As explained above, the targets are not legally binding.\n174. Targets should be embedded in governance, strategy and risk management processes, and communicated to service providers, where relevant to their services.","Select an appropriate target\nSelect a target for at least one of your metrics. You may use more than one if it is relevant to your investment strategy and the way in which you want to manage climate-related risks and opportunities. You could set more than one target on the same metric for different parts of your scheme portfolio or over a series of time periods, or you could set different targets on different metrics.\nSet a framework for delivering against your targets\nDefine the time period for meeting your targets.\nYou will be able to manage climate risks and opportunities more effectively with a framework that includes interim targets. If you set a long term target of more than 10 years in the future with no interim targets, we would expect you to explain why in your report.\nEngage with your service providers\nAs with other activities in this guidance, discuss your targets with your service providers and jointly review how your scheme’s plans fit with their terms of appointment.","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A51)","v":47},{"$f":"IF(OR('Drop Downs'!$B$67=G51,'Drop Downs'!$B$67=\"ALL\"),L51,\"\")","v":47},{"$f":"IF(OR('Drop Downs'!$B$68=H51,'Drop Downs'!$B$68=\"ALL\"),L51,\"\")","v":47},47,47]
[null,"23. Trustees must in each scheme year, including the first scheme year in respect of which the requirements of this Part apply and, where applicable, in a first scheme year of re-application—","-","-","-","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A52)","v":48},{"$f":"IF(OR('Drop Downs'!$B$67=G52,'Drop Downs'!$B$67=\"ALL\"),L52,\"\")","v":48},{"$f":"IF(OR('Drop Downs'!$B$68=H52,'Drop Downs'!$B$68=\"ALL\"),L52,\"\")","v":48},48,48]
[null,"(a) measure, as far as they are able, the performance of the scheme against the target they have set in accordance with paragraph 22 or 24; and","-","-","-","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A53)","v":49},{"$f":"IF(OR('Drop Downs'!$B$67=G53,'Drop Downs'!$B$67=\"ALL\"),L53,\"\")","v":49},{"$f":"IF(OR('Drop Downs'!$B$68=H53,'Drop Downs'!$B$68=\"ALL\"),L53,\"\")","v":49},49,49]
[null,"(b) taking into account that performance, determine whether the target should be retained or replaced.","-","-","-","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A54)","v":50},{"$f":"IF(OR('Drop Downs'!$B$67=G54,'Drop Downs'!$B$67=\"ALL\"),L54,\"\")","v":50},{"$f":"IF(OR('Drop Downs'!$B$68=H54,'Drop Downs'!$B$68=\"ALL\"),L54,\"\")","v":50},50,50]
[null,"24. Where trustees have determined in accordance with paragraph 23(b) that a target should be replaced, they must set a new target for the scheme in relation to one of the metrics which they have selected to calculate.","-","-","-","-","Part_1","Metrics and targets",null,null,null,{"$f":"ROWS(A$5:$A55)","v":51},{"$f":"IF(OR('Drop Downs'!$B$67=G55,'Drop Downs'!$B$67=\"ALL\"),L55,\"\")","v":51},{"$f":"IF(OR('Drop Downs'!$B$68=H55,'Drop Downs'!$B$68=\"ALL\"),L55,\"\")","v":51},51,51]
[null,"GENERAL AND INTERPRETATION","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A56)","v":52},{"$f":"IF(OR('Drop Downs'!$B$67=G56,'Drop Downs'!$B$67=\"ALL\"),L56,\"\")","v":52},{"$f":"IF(OR('Drop Downs'!$B$68=H56,'Drop Downs'!$B$68=\"ALL\"),L56,\"\")","v":52},52,52]
[null,"25. Where this Part provides that trustees must meet a requirement “as far as they are able”, the trustees are required to take all such steps as are reasonable and proportionate in the particular circumstances taking into account—","-","-","-","Background\nAs far as you are able\nThe DWP’s guidance states you must carry out the following activities as far as you are able:\n- undertake scenario analysis\n- obtain scope 1, 2 and 3[2]  greenhouse gas emissions and other data relevant to your metrics\n- use that data to calculate your metrics\n- use these metrics to identify and assess climate-related risks and opportunities\n- measure the performance of your scheme against the target you set\nThe primary purpose of the provision to carry out activities ‘as far as you are able’ is to recognise that all the information you need to carry out these activities may not be available immediately. As the investment industry adapts to the new data capture and reporting requirements, more information should become available.\nYou will need to explain the steps you have taken to ensure compliance with your legal obligations, the obstacles you have encountered, and the impact those obstacles have had.","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A57)","v":53},{"$f":"IF(OR('Drop Downs'!$B$67=G57,'Drop Downs'!$B$67=\"ALL\"),L57,\"\")","v":53},{"$f":"IF(OR('Drop Downs'!$B$68=H57,'Drop Downs'!$B$68=\"ALL\"),L57,\"\")","v":53},53,53]
[null,"(a) the costs, or likely costs, which will be incurred by the scheme; and","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A58)","v":54},{"$f":"IF(OR('Drop Downs'!$B$67=G58,'Drop Downs'!$B$67=\"ALL\"),L58,\"\")","v":54},{"$f":"IF(OR('Drop Downs'!$B$68=H58,'Drop Downs'!$B$68=\"ALL\"),L58,\"\")","v":54},54,54]
[null,"(b) the time required to be spent by the trustees, or any person to whom the trustees have delegated responsibility,","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A59)","v":55},{"$f":"IF(OR('Drop Downs'!$B$67=G59,'Drop Downs'!$B$67=\"ALL\"),L59,\"\")","v":55},{"$f":"IF(OR('Drop Downs'!$B$68=H59,'Drop Downs'!$B$68=\"ALL\"),L59,\"\")","v":55},55,55]
[null,"in taking such steps.","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A60)","v":56},{"$f":"IF(OR('Drop Downs'!$B$67=G60,'Drop Downs'!$B$67=\"ALL\"),L60,\"\")","v":56},{"$f":"IF(OR('Drop Downs'!$B$68=H60,'Drop Downs'!$B$68=\"ALL\"),L60,\"\")","v":56},56,56]
[null,"26. In this Part—","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A61)","v":57},{"$f":"IF(OR('Drop Downs'!$B$67=G61,'Drop Downs'!$B$67=\"ALL\"),L61,\"\")","v":57},{"$f":"IF(OR('Drop Downs'!$B$68=H61,'Drop Downs'!$B$68=\"ALL\"),L61,\"\")","v":57},57,57]
[null,"“absolute emissions metric” means a metric which gives the total greenhouse gas emissions attributable to the scheme’s assets;","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A62)","v":58},{"$f":"IF(OR('Drop Downs'!$B$67=G62,'Drop Downs'!$B$67=\"ALL\"),L62,\"\")","v":58},{"$f":"IF(OR('Drop Downs'!$B$68=H62,'Drop Downs'!$B$68=\"ALL\"),L62,\"\")","v":58},58,58]
[null,"“additional climate change metric” means a metric relating to climate change which is not an absolute emissions metric or an emissions intensity metric;","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A63)","v":59},{"$f":"IF(OR('Drop Downs'!$B$67=G63,'Drop Downs'!$B$67=\"ALL\"),L63,\"\")","v":59},{"$f":"IF(OR('Drop Downs'!$B$68=H63,'Drop Downs'!$B$68=\"ALL\"),L63,\"\")","v":59},59,59]
[null,"“emissions intensity metric” means a metric which gives the total greenhouse gas emissions attributable to the scheme’s assets per unit of currency;","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A64)","v":60},{"$f":"IF(OR('Drop Downs'!$B$67=G64,'Drop Downs'!$B$67=\"ALL\"),L64,\"\")","v":60},{"$f":"IF(OR('Drop Downs'!$B$68=H64,'Drop Downs'!$B$68=\"ALL\"),L64,\"\")","v":60},60,60]
[null,"“emissions” in relation to a greenhouse gas has the meaning given by section 97 of the Climate Change Act 2008(a);","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A65)","v":61},{"$f":"IF(OR('Drop Downs'!$B$67=G65,'Drop Downs'!$B$67=\"ALL\"),L65,\"\")","v":61},{"$f":"IF(OR('Drop Downs'!$B$68=H65,'Drop Downs'!$B$68=\"ALL\"),L65,\"\")","v":61},61,61]
[null,"“first scheme year of re-application” means the first scheme year in respect of which the requirements of this Part are re-applied to the trustees in accordance with regulation 3(4), 4(4) or 5(4) and where this occurs more than once, it means the first scheme year in respect of\nwhich the requirements are re-applied to the trustees on each of those occasions;","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A66)","v":62},{"$f":"IF(OR('Drop Downs'!$B$67=G66,'Drop Downs'!$B$67=\"ALL\"),L66,\"\")","v":62},{"$f":"IF(OR('Drop Downs'!$B$68=H66,'Drop Downs'!$B$68=\"ALL\"),L66,\"\")","v":62},62,62]
[null,"“greenhouse gas” has the meaning given by section 92 of the Climate Change Act 2008;","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A67)","v":63},{"$f":"IF(OR('Drop Downs'!$B$67=G67,'Drop Downs'!$B$67=\"ALL\"),L67,\"\")","v":63},{"$f":"IF(OR('Drop Downs'!$B$68=H67,'Drop Downs'!$B$68=\"ALL\"),L67,\"\")","v":63},63,63]
[null,"“scheme year” has the meaning given by regulation 2;","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A68)","v":64},{"$f":"IF(OR('Drop Downs'!$B$67=G68,'Drop Downs'!$B$67=\"ALL\"),L68,\"\")","v":64},{"$f":"IF(OR('Drop Downs'!$B$68=H68,'Drop Downs'!$B$68=\"ALL\"),L68,\"\")","v":64},64,64]
[null,"“scope 1” in relation to greenhouse gas emissions means all direct emissions from the activities of an entity or activities under its control;","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A69)","v":65},{"$f":"IF(OR('Drop Downs'!$B$67=G69,'Drop Downs'!$B$67=\"ALL\"),L69,\"\")","v":65},{"$f":"IF(OR('Drop Downs'!$B$68=H69,'Drop Downs'!$B$68=\"ALL\"),L69,\"\")","v":65},65,65]
[null,"“scope 2” in relation to greenhouse gas emissions means indirect emissions from electricity purchased and used by an entity which are created during the production of energy which the entity uses;","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A70)","v":66},{"$f":"IF(OR('Drop Downs'!$B$67=G70,'Drop Downs'!$B$67=\"ALL\"),L70,\"\")","v":66},{"$f":"IF(OR('Drop Downs'!$B$68=H70,'Drop Downs'!$B$68=\"ALL\"),L70,\"\")","v":66},{"$f":"IF(M70<>\"\",IF(N70<>\"\",L70,\"\"),\"\")","v":66},{"$f":"IFERROR(SMALL($O$5:$O$99,L70),\"\")","v":66}]
[null,"“scope 3” in relation to greenhouse gas emissions means all indirect emissions from activities of the entity, other than scope 2 emissions, which occur from sources that the entity does not directly control.","-","-","-","-","Part_1","General and interpretation",null,null,null,{"$f":"ROWS(A$5:$A71)","v":67},{"$f":"IF(OR('Drop Downs'!$B$67=G71,'Drop Downs'!$B$67=\"ALL\"),L71,\"\")","v":67},{"$f":"IF(OR('Drop Downs'!$B$68=H71,'Drop Downs'!$B$68=\"ALL\"),L71,\"\")","v":67},67,67]
[null,"SCHEDULE: PART 2: Information to be included in a report under regulation 6","-","-","-","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A72)","v":68},{"$f":"IF(OR('Drop Downs'!$B$67=G72,'Drop Downs'!$B$67=\"ALL\"),L72,\"\")","v":68},{"$f":"IF(OR('Drop Downs'!$B$68=H72,'Drop Downs'!$B$68=\"ALL\"),L72,\"\")","v":68},68,68]
[null,"27.  A statement describing—","Write in plain English; at least providing a plain English summary. \nPublish within 7 months of the end of the scheme year.","Part 3, 8. As a minimum, the TCFD report should include a plain English summary which is for members to read and allows them to become easily acquainted with the key findings from the report. This will allow trustees to retain the necessary more in- depth analysis in the main body of the report, which more engaged members may still wish to read in full.","Part 3: Climate change governance and production of a TCFD Report \n8. As a minimum, the TCFD report should include a plain English summary which is for members to read and allows them to become easily acquainted with the key findings from the report. This will allow trustees to retain the necessary more in- depth analysis in the main body of the report, which more engaged members may still wish to read in full.\n61. In line with the TCFD’s Supplemental Guidance for Asset Owners, trustees may wish to undertake, either directly or through their agents, engagement activity with investee companies to encourage better disclosure and practices related to climate-related risks. This may help improve data availability and trustees’ ability to assess such risks\n86. Provided the TCFD report is produced and published in accordance with the Regulations within 7 months of the end of the scheme year, the drafting of the TCFD report can take place after the end of the scheme year.","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A73)","v":69},{"$f":"IF(OR('Drop Downs'!$B$67=G73,'Drop Downs'!$B$67=\"ALL\"),L73,\"\")","v":69},{"$f":"IF(OR('Drop Downs'!$B$68=H73,'Drop Downs'!$B$68=\"ALL\"),L73,\"\")","v":69},69,69]
[null,"(a) how the trustees maintain oversight of climate-related risks and opportunities which are relevant to the scheme;","-","-","Part 3: Climate change governance and production of a TCFD Report\n33. same text as regulation\n34. To help contextualise these disclosures, trustees should concisely describe: \nhow the board and any relevant sub-committees are informed about, assess and manage climate-related risks and opportunities and the frequency at which these discussions take place;...\nthe rationale for the time and resources they spent on the governance of climate- related risks and opportunities.","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A74)","v":70},{"$f":"IF(OR('Drop Downs'!$B$67=G74,'Drop Downs'!$B$67=\"ALL\"),L74,\"\")","v":70},{"$f":"IF(OR('Drop Downs'!$B$68=H74,'Drop Downs'!$B$68=\"ALL\"),L74,\"\")","v":70},70,70]
[null,"(b)the role of any person who otherwise than as a trustee undertakes scheme governance activities, in identifying, assessing and managing any climate-related risks and opportunities which are relevant to those governance activities and the process by which the trustees satisfy themselves that the person is taking adequate steps to identify, assess and manage the climate-related risks and opportunities;","-","-","Part 3: Climate change governance and production of a TCFD Report\n33. same text as regulation\n34. To help contextualise these disclosures, trustees should concisely describe...• whether they questioned and, where appropriate, challenged the information provided to them by others undertaking governance activities – or advising and assisting with governance;... \n35. Trustees should also concisely describe, in relation to those who undertake governance activities, or advise or assist with governance of the scheme:\nthe kind of information provided to them by those persons about their consideration of climate-related risks and opportunities faced by the scheme; and,\nthe frequency with which this information is provided.\n36. Trustees should describe the training opportunities they provided for their employees in relation to climate change risks and opportunities. Where trustees identified skills gaps, they may also describe whether they encouraged external advisers to provide training opportunities.\n37. Trustees may wish to provide an organogram or structural diagram in their TCFD report, showing which groups / individual roles have responsibilities for governance of climate-related risks and opportunities. This may include executive officers, in-house teams and / or third parties engaged by the trustees. For the avoidance of doubt, there is no expectation that this would involve disclosing personal data of individuals.","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A75)","v":71},{"$f":"IF(OR('Drop Downs'!$B$67=G75,'Drop Downs'!$B$67=\"ALL\"),L75,\"\")","v":71},{"$f":"IF(OR('Drop Downs'!$B$68=H75,'Drop Downs'!$B$68=\"ALL\"),L75,\"\")","v":71},71,71]
[null,"(c)the role of any person who, otherwise than as a legal adviser of the trustees, advises or assists the trustees with respect to scheme governance activities and the process by which the trustees satisfy themselves that the person is taking adequate steps to identify and assess any climate-related risks and opportunities which are relevant to the matters in respect of which they are advising or assisting;","-","-","Part 3: Climate change governance and production of a TCFD Report\n33. same text as regulation\n34. To help contextualise these disclosures, trustees should concisely describe...• whether they questioned and, where appropriate, challenged the information provided to them by others undertaking governance activities – or advising and assisting with governance;... \n35. Trustees should also concisely describe, in relation to those who undertake governance activities, or advise or assist with governance of the scheme:\nthe kind of information provided to them by those persons about their consideration of climate-related risks and opportunities faced by the scheme; and,\nthe frequency with which this information is provided.\n36. Trustees should describe the training opportunities they provided for their employees in relation to climate change risks and opportunities. Where trustees identified skills gaps, they may also describe whether they encouraged external advisers to provide training opportunities.\n37. Trustees may wish to provide an organogram or structural diagram in their TCFD report, showing which groups / individual roles have responsibilities for governance of climate-related risks and opportunities. This may include executive officers, in-house teams and / or third parties engaged by the trustees. For the avoidance of doubt, there is no expectation that this would involve disclosing personal data of individuals.","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A76)","v":72},{"$f":"IF(OR('Drop Downs'!$B$67=G76,'Drop Downs'!$B$67=\"ALL\"),L76,\"\")","v":72},{"$f":"IF(OR('Drop Downs'!$B$68=H76,'Drop Downs'!$B$68=\"ALL\"),L76,\"\")","v":72},72,72]
[null,"(d)the climate-related risks and opportunities which the trustees have identified in accordance with paragraph 3;","-","-","Part 3: Climate change governance and production of a TCFD Report\n54. When making their own TCFD disclosures, trustees should take account of the confidential nature of information shared about the covenant. However, trustees and sponsoring employers should not assume that this information is always confidential business information that would harm the sponsoring employer if disclosed. For example, trustees may be able to disclose higher level information and/or information about the process they have followed. Trustees may wish to take legal advice regarding confidentiality.\n","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A77)","v":73},{"$f":"IF(OR('Drop Downs'!$B$67=G77,'Drop Downs'!$B$67=\"ALL\"),L77,\"\")","v":73},{"$f":"IF(OR('Drop Downs'!$B$68=H77,'Drop Downs'!$B$68=\"ALL\"),L77,\"\")","v":73},73,73]
[null,"(e)the time periods which the trustees have determined should comprise the short term, medium term and long term in accordance with paragraph 4;","-","-","Part 3: Climate change governance and production of a TCFD Report\n43. Trustees must decide the short, medium and long-term time horizons that are relevant to their scheme. Trustees must state in their TCFD report the time horizons they have chosen.\n46. Trustees are not required to disclose in their TCFD report why they have chosen certain time horizons. However, they may decide to do so.\n92.Trustees must describe in their TCFD report:\nthe time periods which the trustees have determined should comprise the short term, medium term and long term;","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A78)","v":74},{"$f":"IF(OR('Drop Downs'!$B$67=G78,'Drop Downs'!$B$67=\"ALL\"),L78,\"\")","v":74},{"$f":"IF(OR('Drop Downs'!$B$68=H78,'Drop Downs'!$B$68=\"ALL\"),L78,\"\")","v":74},74,74]
[null,"(f)the impact of the climate-related risks and opportunities assessed in accordance with paragraph 5 on the scheme’s investment strategy and, where the scheme has a funding strategy, the impact of those risks and opportunities on the funding strategy;","-","-","Part 3: Climate change governance and production of a TCFD Report\n92. Trustees must describe in their TCFD report:\nthe climate-related risks and opportunities relevant to the scheme over the time periods that the trustees have identified and the impact of these on the scheme’s investment strategy and, where the scheme has a funding strategy, the funding strategy;","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A79)","v":75},{"$f":"IF(OR('Drop Downs'!$B$67=G79,'Drop Downs'!$B$67=\"ALL\"),L79,\"\")","v":75},{"$f":"IF(OR('Drop Downs'!$B$68=H79,'Drop Downs'!$B$68=\"ALL\"),L79,\"\")","v":75},75,75]
[null,"(g)the most recent scenarios which the trustees have analysed in accordance with paragraphs 6 and 7;","-","-","Part 3: Climate change governance and production of a TCFD Report\n91. If trustees decide not to undertake new scenario analysis, they must explain in their TCFD report the reasons for their decision. If they do not carry out new scenario analysis, they must also include the results of the most recent scenario analysis in their latest TCFD report, as set out below\n92. Trustees must describe in their TCFD report:\nthe most recent scenarios the trustees have used in their scenario analysis;\n93. Trustees should also describe in their TCFD report:\ntheir reasons for choosing the scenarios they have used; and the key assumptions for the scenarios used and the key limitations of the modelling (for example, material simplifications or known under/over estimations); and\nany issues with the data or its analysis which have limited the comprehensiveness of their assessment (see section on “as far as they are able” at Part 2, paragraphs 1 to 11 above).\n94. Trustees may include information in their TCFD report on any other aspects of the assessment of their investment strategy and, if they have one, funding strategy and scenario analysis that they consider would be helpful to disclose.","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A80)","v":76},{"$f":"IF(OR('Drop Downs'!$B$67=G80,'Drop Downs'!$B$67=\"ALL\"),L80,\"\")","v":76},{"$f":"IF(OR('Drop Downs'!$B$68=H80,'Drop Downs'!$B$68=\"ALL\"),L80,\"\")","v":76},76,76]
[null,"(h)the potential impacts on the scheme’s assets and liabilities which the trustees have identified in the most recent scenarios they have analysed in accordance with paragraphs 6 and 7 and, if the trustees have not been able to obtain data to identify potential impacts for all of the assets of the scheme, why this is the case;","-","-","Part 3: Climate change governance and production of a TCFD Report\n67. Trustees may wish to overlay their quantitative analysis with a qualitative narrative, for example by providing some wider context and explaining the impact of their findings. In line with the TCFD’s Supplemental Guidance for Asset Owners, trustees may wish to provide a discussion of how climate-related scenarios are used, such as to inform investments in specific assets. This can help with their own, and others’, understanding.\n92.Trustees must describe in their TCFD report:\nthe potential impacts on the scheme’s assets and liabilities which the trustees have identified in those scenarios and, if the trustees have not been able to obtain data to identify the potential impacts for all of the assets of the scheme, why this is the case;","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A81)","v":77},{"$f":"IF(OR('Drop Downs'!$B$67=G81,'Drop Downs'!$B$67=\"ALL\"),L81,\"\")","v":77},{"$f":"IF(OR('Drop Downs'!$B$68=H81,'Drop Downs'!$B$68=\"ALL\"),L81,\"\")","v":77},77,77]
[null,"(i)the resilience of the scheme’s investment strategy and where the scheme has a funding strategy, the resilience of the funding strategy, in the most recent scenarios the trustees have analysed in accordance with paragraphs 6 and 7;","-","-","Part 3: Climate change governance and production of a TCFD Report\n92.Trustees must describe in their TCFD report:\nthe resilience of the scheme’s investment strategy and, where the scheme has a funding strategy, the funding strategy, in the most recent scenarios the trustees have analysed;","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A82)","v":78},{"$f":"IF(OR('Drop Downs'!$B$67=G82,'Drop Downs'!$B$67=\"ALL\"),L82,\"\")","v":78},{"$f":"IF(OR('Drop Downs'!$B$68=H82,'Drop Downs'!$B$68=\"ALL\"),L82,\"\")","v":78},78,78]
[null,"(j)in cases where paragraph 10 applies and the trustees have determined not to undertake new scenario analysis, the trustees’ reasons for this determination;","-","-","Part 3: Climate change governance and production of a TCFD Report\n92.Trustees must describe in their TCFD report:\nwhere trustees have concluded that it is not necessary to undertake new scenario analysis outside the mandatory cycle, the reasons for this determination.","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A83)","v":79},{"$f":"IF(OR('Drop Downs'!$B$67=G83,'Drop Downs'!$B$67=\"ALL\"),L83,\"\")","v":79},{"$f":"IF(OR('Drop Downs'!$B$68=H83,'Drop Downs'!$B$68=\"ALL\"),L83,\"\")","v":79},79,79]
[null,"(k)the processes which the trustees have established in accordance with paragraph 12 for identifying and assessing climate-related risks which are relevant to the scheme;","-","-","Part 3: Climate change governance and production of a TCFD Report\n112. The primary purpose of requiring disclosure of risk management processes is to provide context for how the trustees think about and address the most significant risks to their efforts to achieve appropriate outcomes for members.\n113. Trustees must describe in their TCFD report the processes they have established for identifying, assessing and managing climate-related risks in relation to the scheme, and how the processes are integrated within the trustees’ overall risk management of the scheme.\n114. The report should also include concise information on the following:\nthe risk tools the trustees used and the outputs / outcomes of using those particular tools;\nhow the trustees have identified, assessed and managed both transition and physical risks for the scheme; and,\nhow the trustees’ assessment of climate-related risks has impacted the scheme’s prioritisation and management of risks which pose the most significant potential for loss and are most likely to occur.\n115. Trustees should include information on how, if at all, they have used stewardship to help manage climate-related risks to the scheme. The TCFD provides brief supplemental guidance on engagement activity and risk.\n116. Disclosing information about how climate-related opportunities are identified, assessed and managed is encouraged as this will add further insights for members and others into the scheme’s overall approach to climate-related risk.","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A84)","v":80},{"$f":"IF(OR('Drop Downs'!$B$67=G84,'Drop Downs'!$B$67=\"ALL\"),L84,\"\")","v":80},{"$f":"IF(OR('Drop Downs'!$B$68=H84,'Drop Downs'!$B$68=\"ALL\"),L84,\"\")","v":80},80,80]
[null,"(l)the processes which the trustees have established in accordance with paragraph 13 for managing climate-related risks which are relevant to the scheme;","-","-","as above","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A85)","v":81},{"$f":"IF(OR('Drop Downs'!$B$67=G85,'Drop Downs'!$B$67=\"ALL\"),L85,\"\")","v":81},{"$f":"IF(OR('Drop Downs'!$B$68=H85,'Drop Downs'!$B$68=\"ALL\"),L85,\"\")","v":81},81,81]
[null,"(m)how the processes required by paragraphs 12 and 13 are integrated into the trustees’ overall risk management of the scheme;","-","-","as above","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A86)","v":82},{"$f":"IF(OR('Drop Downs'!$B$67=G86,'Drop Downs'!$B$67=\"ALL\"),L86,\"\")","v":82},{"$f":"IF(OR('Drop Downs'!$B$68=H86,'Drop Downs'!$B$68=\"ALL\"),L86,\"\")","v":82},82,82]
[null,"(n)the metrics which the trustees have calculated in accordance with paragraphs 18 and 20 and, if the trustees have not been able to obtain data to calculate the metrics for all of the assets of the scheme, why this is the case;","-","-","Part 3: Climate change governance and production of a TCFD Report\n156. [If trustees have selected an alternative additional climate change metric to those listed in Part 3, 156. [[a portfolio alignment metric,  Climate value at risk (VaR), or data quality metric]] they should explain why they have done so in their TCFD report.]\n158. Trustees must describe in their TCFD report the metrics which they have calculated – absolute emissions metric, emissions intensity metric and an additional climate change metric – and explain any data they have been unable to obtain.\n159. If the trustees have chosen to use a metric which is not recommended in this Guidance, they should explain why.\n160. For all metrics, trustees should concisely explain their methodologies and those of any asset managers or third party service providers used, and their rationale for taking the approach that has been adopted.\n161. When reporting total GHG emissions and Carbon Footprint, trustees should report the proportion of assets for which data was available. Trustees should concisely explain where data was estimated, and should indicate any assumptions that have been made that could impact significantly on the results. Where they have data of uncertain quality, trustees should again concisely explain this.\n162. Where trustees report metrics on only a proportion of the portfolio, they should explain the proportion on which they are reporting.\n163. When reporting total GHG emissions and Carbon Footprint, trustees should set out the Scope 1 and Scope 2 emissions of assets separately from the Scope 3 emissions of assets for each DB section and each popular DC arrangement. Trustees may additionally report the Scope 1 and Scope 2 emissions of assets separately. Emissions should be reported in amount of CO2 equivalent (CO2e).\n164. If trustees believe that it is not meaningful, in relation to any metric, to aggregate data across certain asset classes, they should not do so, but should instead report at the most aggregated level which remains meaningful (for example at asset class level). If this approach is necessary, they should also report the proportions of the scheme assets associated with each reported metric (in the above example, the proportion of the portfolio represented by each asset class).\n165. Trustees may choose to disclose some or all of their chosen metrics against a relevant benchmark to identify the relative performance of the portfolio.\n","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A87)","v":83},{"$f":"IF(OR('Drop Downs'!$B$67=G87,'Drop Downs'!$B$67=\"ALL\"),L87,\"\")","v":83},{"$f":"IF(OR('Drop Downs'!$B$68=H87,'Drop Downs'!$B$68=\"ALL\"),L87,\"\")","v":83},83,83]
[null,"(o)the target which the trustees have set in accordance with paragraph 22 or paragraph 24 and the performance of the scheme against that target as measured in accordance with paragraph 23(a).","-","-","Part 3: Climate change governance and production of a TCFD Report\n175. Trustees must describe in their TCFD report the target they have set, and the performance of the scheme against the target.\n176. Trustees should report concisely on the steps they are taking to achieve the target or targets.\n177. Trustees should provide a concise description of the methodology used to measure performance against the target or targets, including any estimations relied upon in measuring progress.\n178. Where trustees have replaced a target, they should briefly explain why. Similarly, where a target has been missed, trustees should offer a brief explanation. Such explanations could help savers and others understand the trustees’ conclusions on the events or circumstances that made the target unachievable or not in members’ interests.","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A88)","v":84},{"$f":"IF(OR('Drop Downs'!$B$67=G88,'Drop Downs'!$B$67=\"ALL\"),L88,\"\")","v":84},{"$f":"IF(OR('Drop Downs'!$B$68=H88,'Drop Downs'!$B$68=\"ALL\"),L88,\"\")","v":84},84,84]
[null,"Additional information: publication of the TCFD report","-","-","-","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A89)","v":85},{"$f":"IF(OR('Drop Downs'!$B$67=G89,'Drop Downs'!$B$67=\"ALL\"),L89,\"\")","v":85},{"$f":"IF(OR('Drop Downs'!$B$68=H89,'Drop Downs'!$B$68=\"ALL\"),L89,\"\")","v":85},85,85]
[null,"Presenting the information","Reference to the TCFD should be included in the Annual Report","-","Part 4 Publication of a TCFD Report \n3. In accordance with paragraph 34A of Schedule 3 to the Disclosure Regulations, trustees must provide the website address of their published TCFD report in their Annual Report.\n4.The website address should be given in a clear sub-titled section within the Annual Report and Accounts and be accompanied by a short summary explaining where the link will take the reader to. Where the Annual Report and Accounts are provided in an electronic format, the website address should be included as a hyperlink so that members can click on the link and be taken to the TCFD report. The website address itself should also be appropriately titled so that members can readily re-type it into a web browser.\n5. Trustees may also choose to include in the sub-titled section:\na short explanation of what a TCFD report is;\nwhy it is important;\na high-level summary of the TCFD report findings; and\nwhere members can find more information on the schemes’ other ESG activities.\n","You must produce and publish your report within seven months of the end of any scheme year in which you were subject to the requirements unless you are exempt as described in Regulation 6(2).\nYour report should include a plain English summary of your main findings.\nThe report must be signed by the chair of trustees, although you do not need to publish the signature.","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A90)","v":86},{"$f":"IF(OR('Drop Downs'!$B$67=G90,'Drop Downs'!$B$67=\"ALL\"),L90,\"\")","v":86},{"$f":"IF(OR('Drop Downs'!$B$68=H90,'Drop Downs'!$B$68=\"ALL\"),L90,\"\")","v":86},86,86]
[null,"Finding and accessing the information","The TCFD report should be easily and freely accessible via the web","-","Part 4 Publication of a TCFD Report \n6. The TCFD report must be published on a publicly available website where it is accessible free of charge. The report should be published in a manner which allows for the content to be indexed by search engines:\nif published on the scheme’s or employer’s website, it should not include text which prevents the page from being indexed, and it should be linked to other pages which are found by web search engines;\nif published via another website – for example, via a social media site, a blogging tool or a repository offered by a search engine provider – appropriate options should be selected to ensure that the document is public and can be indexed.\n7. Persons wishing to view the information should not be required to do so by:\nentering a specific user name and/or a specific password;\nproviding any other personal information about themselves.\n8. Trustees are required to include the information specified in regulation 27(2)(a) to\n(d) of the Disclosure Regulations when informing members about their published TCFD report in the Annual Benefit Statement and, where relevant, Annual Funding Statement. The required information includes the website address of the published TCFD report, which should be appropriately titled so that members can readily re-type it into a web browser.\n9. For the Annual Benefit Statement, trustees of DC schemes may choose to provide a single website link which not only points to all the published information they are required to inform members about in accordance with paragraph 5B of Schedule 6 to the Disclosure Regulations,52 but also to the published TCFD report which they are required to inform members about in accordance with paragraph 5C. Where trustees choose this approach, the link should be suitably explained. An example excerpt illustrating this for a DC scheme can be seen below: [see original text]\n10. In the first scheme year the requirement to publish a TCFD report applies to trustees, some schemes will issue their Annual Benefit Statement or Annual Funding Statement in advance of publishing their TCFD report. In this scenario, trustees should, wherever possible, state in their Annual Benefit Statement (and Annual Funding Statement where applicable) the website location where the TCFD report will eventually be published. They should also state the deadline for publication. This scenario is illustrated below: [see original text]\n11. In subsequent scheme years, schemes must point to their most recently published TCFD report.\n12. Where trustees think there are additional, age-specific or more engaging ways of informing members about the TCFD report, such as digital newsletters, they are encouraged to employ them.","You need to include the website address where the report has been published in your scheme return.\nThis website address must also be included in your Annual Report. You should also include a short summary explaining where the link will take the reader. You may also wish to include a brief explanation of what the climate change report is, why it is important, and a high-level summary of the main findings.\nA statement that the report is available on a website, together with the website address and details of where to find and how to read the information, must also be included in the Annual Benefit Statement and, where relevant, the Annual Funding Statement.","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A91)","v":87},{"$f":"IF(OR('Drop Downs'!$B$67=G91,'Drop Downs'!$B$67=\"ALL\"),L91,\"\")","v":87},{"$f":"IF(OR('Drop Downs'!$B$68=H91,'Drop Downs'!$B$68=\"ALL\"),L91,\"\")","v":87},87,87]
[null,"Needs of disabled people","Trustees should satisfy themselves that they have adequately taken account of the needs of disabled people in publishing the TCFD Report.","-","Part 4 Publication of a TCFD Report \n13. Trustees should satisfy themselves that they have adequately taken account of the needs of disabled people in publishing the TCFD Report.\n14. Examples of factors they should take into account include, but are not limited to:\nwhether screen reading software used by visually impaired and blind people can read the content and do so in a logical sequence;\nwhether the text can be enlarged, and whether the contrast in the pages is adequate so it can read by visually impaired people;\nwhether the text is simply and clearly written for the benefit of cognitively- impaired users.\n15. Trustees may also consider getting a Crystal Mark accreditation for their TCFD report from the Plain English Campaign53, or another form of verification or certification.\n16. Trustees may wish to take account of the web content accessibility guidelines (WCAG) 2.154, published by the Web Accessibility Initiative55, established by the World Wide Web Consortium (W3C), in verifying that the content takes account of the requirements of disabled people.\n17. Although this section of the Guidance is about publishing information, the attention of trustees is drawn to the Disclosure Regulations, Schedule 4 paragraph 10(b), Schedule 5, paragraph 6A(b) and Schedule 6, paragraph 5C(b) concerning the provision of the TCFD report in hard copy. Where a person has a disability which means that they are less able to access information on a website, this should be a key factor in deciding to provide that information in a different format.","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A92)","v":88},{"$f":"IF(OR('Drop Downs'!$B$67=G92,'Drop Downs'!$B$67=\"ALL\"),L92,\"\")","v":88},{"$f":"IF(OR('Drop Downs'!$B$68=H92,'Drop Downs'!$B$68=\"ALL\"),L92,\"\")","v":88},88,88]
[null,"Storage or printing of the information","The online report should be easily downloadable and printable.","-","Part 4 Publication of a TCFD Report \n18. The TCFD report, whether published on a single webpage or across more than one page, should be published on a webpage in a way which enables the information displayed to be printed by the reader using widely used web browsers, using the menus available via the browser or functionality on the page itself.\n19. In addition, the webpage on which the information is displayed should be such that the TCFD report should be capable of being downloaded and stored using a modern web browser, again either via the browser menus or the page’s functionality.","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A93)","v":89},{"$f":"IF(OR('Drop Downs'!$B$67=G93,'Drop Downs'!$B$67=\"ALL\"),L93,\"\")","v":89},{"$f":"IF(OR('Drop Downs'!$B$68=H93,'Drop Downs'!$B$68=\"ALL\"),L93,\"\")","v":89},89,89]
[null,"Optional elements","Additionally, the TCFD report may be published elsewhere","-","Part 4 Publication of a TCFD Report \n20. Trustees may additionally wish to publish their TCFD report in other locations, such as on the password-protected online servicing sections of the scheme’s website. However, this does not remove the requirement to publish the information online in such a way that everyone can find the information without registration or entering any personal details.","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A94)","v":90},{"$f":"IF(OR('Drop Downs'!$B$67=G94,'Drop Downs'!$B$67=\"ALL\"),L94,\"\")","v":90},{"$f":"IF(OR('Drop Downs'!$B$68=H94,'Drop Downs'!$B$68=\"ALL\"),L94,\"\")","v":90},90,90]
[null,"Annex: Principles for Effective Disclosures","-","-","Annex: Principles for Effective Disclosures\n1. Disclosures should present relevant information specific to the potential impact of climate-related risks and opportunities on the scheme avoiding generic or boilerplate disclosures that do not add value to members’ understanding of issues.\n2. Disclosures should be specific and sufficiently complete to provide a thorough overview of the scheme’s exposure to potential climate-related impacts and the trustees’ governance, strategy and processes for managing climate-related risks and opportunities.\n3. Disclosures should be clear and understandable showing an appropriate balance between qualitative and quantitative information.\n4. Disclosures should be consistent over time to enable scheme members to understand the development and/or evolution of the impact of climate- related issues on the scheme.\n5. Disclosures should ideally be comparable with other pension funds of a similar size and type.\n6. Disclosures should be reliable, verifiable and objective.\n7. Disclosures should be provided on a timely basis. The TCFD recommends annual disclosures for organisations.\n","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A95)","v":91},{"$f":"IF(OR('Drop Downs'!$B$67=G95,'Drop Downs'!$B$67=\"ALL\"),L95,\"\")","v":91},{"$f":"IF(OR('Drop Downs'!$B$68=H95,'Drop Downs'!$B$68=\"ALL\"),L95,\"\")","v":91},91,91]
[null,"The Occupational Pension Schemes (Climate Change Governance and Reporting) (Miscellaneous Provisions and Amendments) Regulations 2021 - GOV.UK (www.gov.uk)","-","-","-","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A96)","v":92},{"$f":"IF(OR('Drop Downs'!$B$67=G96,'Drop Downs'!$B$67=\"ALL\"),L96,\"\")","v":92},{"$f":"IF(OR('Drop Downs'!$B$68=H96,'Drop Downs'!$B$68=\"ALL\"),L96,\"\")","v":92},92,92]
[null,"Requirement for trustee knowledge and understanding\n2. For the purposes of sections 247(4)(c) and 248(5)(c) of the Pensions Act 2004 (requirement for trustee knowledge and understanding – other prescribed matters), the following matters are prescribed in the case of trustees to whom requirements under the Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations 2021, Part 2 (climate change governance and reporting) apply—","The statutory instrument on trustee knowledge and understanding does not have statutory guidance attached to it, rather the statutory guidance provides best practice advice that trustees are encouraged to follow.","41. The disclosures made in the TCFD report will help demonstrate to those reading that report whether the trustees have an appropriate degree of knowledge and understanding in respect of the climate-related risks and opportunities they manage.20 Where the content of the disclosures is poor, this could raise concerns to The Pensions Regulator about the trustees’ level of knowledge and understanding. ","The below is not Statutory Guidance, but is intended as best practice. Trustees  are not required to have regard to this section of the Guidance but are encouraged to do so. Trustees are not expected to provide an explanation in their TCFD Report if they choose not to follow this Guidance.\n\n41. The disclosures made in the TCFD report will help demonstrate to those reading that report whether the trustees have an appropriate degree of knowledge and understanding in respect of the climate-related risks and opportunities they \nmanage. 20 Where the content of the disclosures is poor, this could raise concerns to The Pensions Regulator about the trustees’ level of knowledge and understanding. \n\n20 In relation to schemes providing money purchase benefits, regulation 23(1)(d) of the Occupational Pension Schemes (Scheme Administration) Regulations 1996 also requires trustees to prepare an annual statement which must describe how the requirements of sections 247 and 248 of the Pension Act 2004 (requirements for knowledge and understanding) have been met during the scheme year and explain how the combined knowledge and understanding of the trustees or managers, together with the advice which is available to them, enables them properly to exercise their functions as trustees or managers of the scheme.","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A97)","v":93},{"$f":"IF(OR('Drop Downs'!$B$67=G97,'Drop Downs'!$B$67=\"ALL\"),L97,\"\")","v":93},{"$f":"IF(OR('Drop Downs'!$B$68=H97,'Drop Downs'!$B$68=\"ALL\"),L97,\"\")","v":93},93,93]
[null,"(a) the principles relating to the identification, assessment and management of risks arising to occupational pension schemes from the effects of climate change, including risks arising from steps taken because of climate change (whether by governments or otherwise); and","-","34.Individual trustees must have sufficient knowledge and understanding of the identification, assessment and management of risks arising to occupational pension schemes from the effects of climate change and of opportunities relating to climate change to enable them to meet the requirements in Part 1 of the Schedule to the Climate Change Governance and Reporting Regulations. \n35.Individual trustees must have the appropriate degree of knowledge and understanding of these matters to enable them to properly exercise their functions. In the case of corporate trustees, the company is required to secure that any person exercising its functions as trustee has the appropriate degree of knowledge and understanding of these matters. ","34.Individual trustees must have sufficient knowledge and understanding of the identification, assessment and management of risks arising to occupational pension schemes from the effects of climate change and of opportunities relating to climate change to enable them to meet the requirements in Part 1 of the Schedule to the Climate Change Governance and Reporting Regulations. \n35.Individual trustees must have the appropriate degree of knowledge and understanding of these matters to enable them to properly exercise their functions. In the case of corporate trustees, the company is required to secure that any person exercising its functions as trustee has the appropriate degree of knowledge and understanding of these matters. \n36.This means, for example, understanding how scenario analysis works, why climate change poses a material financial risk and its relevance to overall risk management. \n37.This understanding need not require a mastery of technical detail, however. It is anticipated that in most cases, trustees – or those exercising trustee functions in the case of corporate trustees – will not be carrying out the underlying activities to identify or assess climate-related risks and opportunities themselves. Nor will they be implementing investment strategies which take account of climate change in a hands-on way. Rather, they will identify experts to do this. Yet, as trustees are ultimately responsible for identifying, assessing and managing climate-related risks the scheme is exposed to, they should have sufficient knowledge and understanding to understand the results of any analysis and know how to take action in light of these results, or indeed to challenge assumptions, external advice and information. In the case of corporate trustees, they should ensure that those exercising their functions have this knowledge and understanding.\n38.Trustees are encouraged to ensure that they – or those exercising their functions, in the case of corporate trustees – are keeping their knowledge and understanding of how to identify, assess and manage climate-related risks and opportunities up-to-date, so that they can meet the knowledge and understanding requirements. \n39.Stewardship activities, including engagement and voting activities, can promote the long term success of pension schemes by encouraging investee companies to take a long-term, responsible approach to their business strategy. Through \nengagement with intermediaries including consultants and asset managers, as well as investee companies, trustees will also be in a good position to keep their knowledge of climate change risk and opportunities up-to-date and learn about \ngovernance approaches, strategies, risk management tools, metrics and targets.\n40.Industry collaboration, not only on stewardship but also on trustee knowledge and understanding more broadly, is encouraged, particularly as resources, including climate data, analytical tools and associated guidance improve.","Trustee knowledge and understanding (TKU)\nInformation on climate-related risks and opportunities is evolving quickly. Make sure your knowledge and understanding relating to the identification, assessment and management of risks and opportunities relating to climate change are up to date. This will help you develop your governance of climate-related risks and opportunities as well as enabling you to understand any external advice or information.\nWe expect the actions you take to comply with the legislation, and the information that you report, to demonstrate that you know and understand the risks and opportunities to your scheme from climate change.","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A98)","v":94},{"$f":"IF(OR('Drop Downs'!$B$67=G98,'Drop Downs'!$B$67=\"ALL\"),L98,\"\")","v":94},{"$f":"IF(OR('Drop Downs'!$B$68=H98,'Drop Downs'!$B$68=\"ALL\"),L98,\"\")","v":94},94,94]
[null,"(b) the principles relating to the identification, assessment and management of opportunities relating to climate change for such schemes","-","-","As above","-","Part_2","General",null,null,null,{"$f":"ROWS(A$5:$A99)","v":95},{"$f":"IF(OR('Drop Downs'!$B$67=G99,'Drop Downs'!$B$67=\"ALL\"),L99,\"\")","v":95},{"$f":"IF(OR('Drop Downs'!$B$68=H99,'Drop Downs'!$B$68=\"ALL\"),L99,\"\")","v":95},95,95]

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["ALL","ALL","ALL","ALL","ALL","ALL","ALL","ALL","ALL","ALL","ALL","ALL"]
[null,"Our Commitment","Organisation information- Categorisation","Responsible investment policy & governance","Investment consultants","Pre-investment phase","Pre-investment phase","Policy","Policy","Policy","Policy","Set targets on sustainability outcomes"]
[null,"Annual overview","Organisation information- Subsidiary information","Stewardship","Selection","Reporting/disclosure","Post-investment phase","Fundraising","Fundraising","Fundraising","Pre-investment phase","Investors' individual and collective actions shape outcome"]
[null,"Next steps","Organisation information- Reporting year","Stewardship implementation","Appointment","Stewardship","Reporting/ disclosure","Pre-investment phase","Pre-investment phase","Pre-investment phase","Reporting/disclosure","Global stakeholders collaborate to achieve outcomes"]
[null,"Endorsement","Organisational information- All asset classes","Stewardship implementation - policies","Monitoring",null,"Engagement","Post-investment phase","Selection, appointment and monitoring of third-party operators","Selection, appointment and monitoring of third-party property managers","Stewardship"]
[null,null,"Organisational information- Asset breakdown","Climate change ",null,null,null,"Reporting/disclosure","Post-investment phase","Construction and development"]
[null,null,"ESG strategies- Listed equity","Sustainability outcomes",null,null,null,null,"Reporting/disclosure","Post-investment phase"]
[null,null,"ESG strategies- Fixed income","Transparency and confidence building measures",null,null,null,null,null,"Reporting/disclosure"]
[null,null,"ESG strategies- Externally managed assets"]
[null,null,"ESG strategies- Hedge funds"]
[null,null,"Externally managed assets- Captive relationships"]
[null,null,"Externally managed assets-Investment consultants"]
[null,null,"Stewardship- Listed Equity"]
[null,null,"Stewardship- Fixed Income"]
[null,null,"Stewardship- Private equity, real estate and infrastructure"]
[null,null,"Stewardship- Hedge funds"]
[null,null,"ESG Incorporation- Internally managed assets"]
[null,null,"ESG Incorporation- External manager selection"]
[null,null,"ESG Incorporation- External manager appointment"]
[null,null,"ESG Incorporation- External manager monitoring"]
[null,null,"Voluntary Reporting- Voluntary modules"]
[null,null,"Voluntary Reporting- Pooled funds governance: appointment"]
[null,null,"ESG/ Sustainability funds and products- Labelling and marketing"]
[null,null,"Climate Investments- Asset breakdown"]
[null,null,"Other asset breakdowns- Geographical breakdowns"]
[null,null,"Other asset breakdowns- Management by PRI signatories"]
[null,null,"Other asset breakdowns- Fixed income constraints"]
[null,null,"Other asset breakdowns- Private equity: sectors"]
[null,null,"Other asset breakdowns"]
[null,null,"Context and explanation"]
[null,null,"Submission information"]
[]
[]
["UK Stewardship Code","Do not edit or change this sheet - it controls the functionality of other sheets"]
[]
["Section",{"$f":"'UK Stewardship Code'!B4","v":"ALL"}]
["Sub-section",{"$f":"'UK Stewardship Code'!D4","v":"ALL"}]
[]
[]
["ALL","General","Purpose_and_governance","Investment_approach","Engagement","Exercising_rights_and_responsibilities"]
["ALL","ALL","ALL","ALL","ALL","ALL"]
[null,null,"Principle 1: Purpose, strategy and culture","Principle 6: Client and beneficiary needs","Principle 9: Engagement","Principle 12: Exercising rights and responsibilities"]
[null,null,"Principle 2: Governance, resources and incentives","Principle 7: Stewardship, investment and ESG integration","Principle 10: Collaboration"]
[null,null,"Principle 3: Conflicts of interest","Principle 8: Monitoring managers and service providers","Principle 11: Escalation"]
[null,null,"Principle 4: Promoting well-functioning markets"]
[null,null,"Principle 5: Review and assurance"]
[]
[]
["Implementation statement PLSA","Do not edit or change this sheet - it controls the functionality of other sheets"]
[]
["Section",{"$f":"'PLSA Guidance'!B4","v":"ALL"}]
["Sub-section",{"$f":"'PLSA Guidance'!D4","v":"ALL"}]
[]
["ALL","Implementation_Statement","Voting_Disclosures_in_the_Implementation_Statement"]
["ALL","ALL","ALL"]
[null,"General Principles"]
[null,"What Trustees could disclose"]
[]
["TCFD","Do not edit or change this sheet - it controls the functionality of other sheets"]
[]
["Section",{"$f":"TCFD!B4","v":"ALL"}]
["Sub-section",{"$f":"TCFD!D4","v":"ALL"}]
[]
["ALL","Part_1","Part_2"]
["ALL","ALL","ALL"]
[null,"Introduction","General"]
[null,"Governance"]
[null,"Strategy"]
[null,"Risk management"]
[null,"Metrics and targets"]
[null,"General and interpretation"]