A Guide to the 2026 PRI Reporting Framework: Mapping Indicators to Glass Lewis Services

The UN Principles for Responsible Investment (PRI) reporting cycle for 2026 is underway, giving signatories a 12-week period to complete and submit their disclosures from May 6 through July 29. This year’s framework marks a significant evolution in PRI reporting, introducing a streamlined structure designed to reduce complexity while maintaining accountability and transparency across responsible investment practices. The revised framework reduces the number of mandatory reporting indicators from more than 200 to approximately 40 core indicators.¹

This article serves as a practical companion to the 2026 PRI Reporting Framework. Specifically, it provides guidance on how PRI signatories can meet their reporting obligations more efficiently with the support of Glass Lewis products, research, technology and stewardship solutions. Using this mapping to identify PRI reporting requirements that align with Glass Lewis services will help empower signatories with their reporting ahead of the submission deadline.

Structure of Guidance

The guidance below is based on the 2026 Reporting Framework (preview) file available via the PRI’s reporting page. The structure is as follows:

1. Responsible investment activities²
2. Applicable PRI principle
3. Relevant questions for your organization
4. Answers and Glass Lewis mapping

RI Activity: PG 5 - Staff Responsible

PRI Principle: 1, 2

Question: In your organization, which internal or external staff are responsible for implementing your responsible investment policy(ies)?

Answer and Glass Lewis mapping: As a service provider, Glass Lewis can support or be responsible for:

• Stewardship with investees and/or assets.
• Stewardship with policy makers and/or other stakeholders.
• External manager selection, appointment and monitoring.

RI Activity: IA 1 - Identifying Sustainability Issues

PRI Principle: 1

Questions:

• Does your organization have a process to identify financially material sustainability and governance-related issues across asset classes?
• Does your organization assess financially material risks and opportunities related to climate, human rights and/or nature?
• During the reporting year, which of the following climate-related metrics or variables affecting your investments did your organization use?

Answer and Glass Lewis mapping: Glass Lewis' Proxy Papers are used by hundreds of investors globally as part of their stewardship strategy, providing comprehensive research ahead of shareholder meetings. The research evaluates companies based on, for example, performance, governance structure and shareholder responsiveness, focusing on board composition, executive pay, shareholder proposals, M&A, and contested situations. Additionally, Glass Lewis’ Climate Intelligence research can help you establish a process to systematically evaluate climate transition risks and opportunities for listed assets, by looking at both strategy and execution.

RI Activity: IA 5 - Sustainability Identification (Example)

PRI Principle: 1

Question: ‍Provide examples of how you have identified material sustainability and governance-related issues that could affect the value of your investments during the reporting year.

Answer and Glass Lewis mapping: Glass Lewis’ proxy research and Climate Intelligence services can help showcase and exemplify how you have identified material climate transition and governance-related issues. Additionally, Glass Lewis’ comprehensive executive compensation data and Controversy Alerts help investors engage and cast more informed ‘say-on-pay’ votes, and gain visibility into significant sustainability and governance events across issuers globally.

RI Activity: SPS 1 - Policymaker/Stakeholder Engagement

PRI Principle: 2, 3, 4

Question: ‍Did your organization engage with policy makers and/or other stakeholders directly or through third parties as part of your responsible investment approach during the reporting year?

Answer and Glass Lewis mapping: As part of our involvement in the finance industry and investment chain, we answer policy consultations as applicable to provide our stance and perspectives, reflective of our commitment to our clients and the services we provide.

RI Activity: SPS 2 - Engagement Method

PRI Principle: 2, 3, 4

Question: ‍‍During the reporting year, what methods did you, or the external investment managers or service providers acting on your behalf, use to engage with policy makers and/or other stakeholders as part of your responsible investment approach?

Answer and Glass Lewis mapping:

• We participated in sign-on letters.
• We responded to policy consultations.
• We provided technical input via government- or regulator-backed working groups.
• We engaged policy makers and/or other stakeholders on our own initiative.

RI Activity: SIA 1 - Stewardship With Investees and/or Assets

PRI Principle: 2, 3, 4

Question: Does your organization conduct stewardship activities with its investees and/or assets?

Answer and Glass Lewis mapping: Glass Lewis Engagement Services can help you engage with companies and assets, either through fully bespoke programs or through our standard engagement program.

RI Activity: SIA 2 - Voting Approach to Shareholder Resolutions

PRI Principle: 2, 3, 4

Question: ‍‍For the majority of votes cast over which you have discretion, which of the following best describes your decision-making approach regarding shareholder resolutions (or that of your external service provider(s) if decision-making is delegated to them)?

Answer and Glass Lewis mapping: Glass Lewis’ proxy voting services helps investors make informed voting decisions. From implementation of custom voting policies with bespoke recommendations on ballot items, to well-regarded proxy research, and technology solutions highlighting opponent or enabling proposal-specific flags, these services will help ensure appropriate voting action.

RI Activity: SIA 3 - Public Disclosure of Voting Decisions

PRI Principle: 2

Questions: After voting has taken place, do you publicly disclose your (proxy) voting decisions or those made on your behalf by your external service provider(s)? Are these disclosures listed by company and in a central source?

Answer and Glass Lewis mapping: Using Glass Lewis Viewpoint proxy voting platform, you can easily export voting data to support disclosures, or you can use Glass Lewis Vote Disclosure Services, to help you automatically disclose data via your website based on voting via either Glass Lewis or a third party.

RI Activity: SIA 4 - Communication of Voting Rationale

PRI Principle: 2

Question: After voting has taken place, did your organization and/or the external service provider(s) acting on your behalf, communicate the rationale for your voting decisions during the reporting year?

Answer and Glass Lewis mapping: Using Viewpoint, you can register voting rationale for applicable proposals, which can then be included in data exports or added to the Vote Disclosure Services, to help you provide this additional level of transparency to stakeholders.

RI Activity: SIA 6 - Stewardship (Example)

PRI Principle: 2, 3, 4

Question: Provide example(s) of stewardship activity(ies) that your organization conducted during the reporting period and how any activity is related to your stewardship objectives.

Answer and Glass Lewis mapping:

• Using our Engagement Services, you would be able to show examples and case studies of undertaken efforts performed on your behalf.
• With our Engagement Management Platform (EMP), you can easily record both engagement profiles, underlying objectives and milestones, and link activities to create a repository and timeline of undertaken stewardship efforts across teams and asset classes.

RI Activity: SAM 2 – Selection

PRI Principle: 2, 3, 4

Question: During the reporting year, what responsible investment aspects did your organization, or the service provider acting on your behalf, review and evaluate when selecting external investment manager(s) or allocating new mandates to existing managers?

Answer and Glass Lewis mapping: Under section “STEWARDSHIP AND COLLABORATION,” for answers J-O, on evidencing and detailing undertaken efforts, Glass Lewis’ EMP can help investors showcase their stewardship efforts through specialized technology and workflows – empowering investors to record, track and report on undertaken efforts and progress across teams.

RI Activity: SAM 4 – Monitoring

PRI Principle: 2, 3, 4

Question: For your externally managed assets, which aspects of your external investment managers’ responsible investment practices did your organization, or the service provider acting on your behalf, monitor during the reporting year?

Answer and Glass Lewis mapping:

• For the PRI answer alternative “How they evaluated and responded to risks and opportunities connected to climate in portfolio assessment,” our Climate Intelligence product will develop portfolio level analysis which in turn can empower you to benchmark and perform trend analysis over time for specific portfolios and mandates.
• Following on the previous answer for the RI activity “SAM 2 - Selection,” under the section “STEWARDSHIP AND COLLABORATION,” for answers J-O, the EMP can also be used by asset owners for oversight of external mandates by ingesting both voting and engagement data to benchmark, analyze and report on undertaken efforts, using either data files or our new Workspace Data Sharing module.
• Using this newly launched module of workspace-to-workspace data sharing – with relevant use cases for both asset managers and asset owners – it is possible to assign dedicated workspaces to external managers for them to populate with mandate-specific engagement data, which is then published to your “parent” workspace, helping reduce admin and coordination efforts on both sides.

RI Activity: CO 1 and 2 – Collaboration

PRI Principle: 5

Question: Does your organization (or external service providers or external managers acting on your behalf) work with other investors, investees and/or other stakeholders to achieve your responsible investment objectives?

Answer and Glass Lewis mapping: Glass Lewis’ Stewardship team can assist or act on your behalf in collaborative initiatives. Additionally, the EMP is used by certain collaborative initiatives as a coordination and workflow tool to support centralized tracking of dialogs and progress. For any involvement by Glass Lewis and the use of the EMP, reporting is a big use case, so data is readily available for download to support disclosures and case studies across asset classes.

RI Activity: ECB 2 - Elements Reported to Clients/Beneficiaries

PRI Principle: 2, 3, 4

Question: What elements are included in your regular reporting to clients and/or beneficiaries?

Answer and Glass Lewis mapping: For the PRI answer alternative “Information on stewardship-related commitments and any progress made,” Glass Lewis’ technology and workflow solutions, covering both Viewpoint and the EMP, offer strong data export and disclosure capabilities to support investors’ reporting strategies to both internal and external stakeholders.

RI Activity: ECB 3 - Public Disclosure of Climate Metrics

PRI Principle: 3, 6

Question: During the reporting year, which of the following climate-related metrics or variables did your organization publicly disclose?

Answer and Glass Lewis mapping: Glass Lewis' Climate Intelligence research can help you establish a process to systematically evaluate and report on climate transition risks and opportunities for listed assets. For more information on underlying research and available data points, please contact us.

RI Activity: ECB 4 - Disclosure (Example)

PRI Principle: 6

Question: Provide example(s) of investor disclosure you have provided for clients and/or beneficiaries during the reporting year.

Answer and Glass Lewis mapping: Similar to RI activity ECB 2, across Glass Lewis services, our solutions are built to empower investor reporting practices to both internal and external stakeholders.

With this article we have hopefully created some clarity and helped simplify your PRI reporting so you may focus more on the actual activities. As reporting expectations continue to evolve, we look forward to continue empower our clients with tech-enabled data and insights. For more information, please contact us.