Industry GuidanceEnvironmental, Social & GovernanceEnvironmental, Social & Governance RoadmapESG: Reporting and Benchmarking

Reporting and Benchmarking

Organizational Policy and Infrastructure
Due Diligence and Investment Decision-Making
Managing General Partner Relationships
Reporting and Benchmarking
Internal and External Communications

Identify, request, and monitor ESG-specific Key Performance Indicators (KPIs)

There are different KPIs available to measure ESG performance across different sectors. By determining and selecting industry specific KPIs that are material to an ESG investment, LPs will be able to more actively monitor and asses ESG considerations pertaining to their investments.

  • Go to ESG Data Convergence Initiative
    ESG Data Convergence Initiative
    Leading global GPs and LPs have partnered to align on a standardized set of ESG metrics and mechanism for comparative reporting. Visit the above link to learn more about the Initiative.
  • Go to ESG monitoring, reporting and dialogue in private equity
    ESG monitoring, reporting and dialogue in private equity
    United Nations-supported Principles for Responsible Investment (PRI) published guidance on ESG-specific KPIs within the ESG monitoring, reporting and dialogue in private equity section of their web site.
  • Go to SASB's Standards Overview
    SASB's Standards Overview
    Sustainability Accounting Standards Board (SASB) has developed a set of 77 industry standards which provide industry-specific standards that identify the minimal set of financially material sustainability topics and their associated metrics for the typical company in an industry.
  • Go to SASB's Materiality Map
    SASB's Materiality Map
    SASB's Materiality Map provides a graphical explanation of its standards.

Encourage GPs to report on ESG performance at the firm level on a quantitative and qualitative basis

Some GPs report on their organization's own ESG performance at the firm level, which allows LPs to chart their GPs' programs' progress over time and work together to promote the implementation of ESG principles across the market.