Guidance on Reporting and Providing Limited Assurance

Published November 2020

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How to Report

Signatory Banks have committed to show their progress on implementing the Principles for Responsible Banking, and to be transparent about their impacts and contributions to society. As such, reporting on the implementation of the Principles is an integral part and a key step of fulfilling their commitments.

The Reporting Guidance supports signatories of the Principles for Responsible Banking with reporting on their implementation of the Principles. It includes:

  • The PRB reporting requirements, and how to report on them
  • How to complete the Reporting and Self-Assessment Template
  • How to integrate reporting with other frameworks such as the GRI Core reporting.
  • Includes a new chapter on how to report on Impact Analysis

Download the Guide


To demonstrate that a bank is fulfilling its commitments as a signatory of the PRB, reporting on the implementation of the Principles is a key step and an essential responsibility of being a signatory. Signatory banks shall obtain third-party limited assurance within four years of signing the Principles. To facilitate and guide assurance providers through the assurance process, this guidance has been created.

In alignment with the requirements set up in the Reporting and Self-Assessment Template for Signatories of the PRB, the guidance provides a detailed example of specific areas to be assured, and how to approach limited assurance undertaken on the following mandatory areas:

  • Impact Analysis [2.1]
  • Target Setting [2.2]
  • Plans for Target Implementation and Monitoring [2.3]
  • Progress on Implementing Targets [2.4]
  • Governance Structure for Implementation of the Principles [5.3]
  • Progress on Implementing the Principles for Responsible Banking [6.1]

The Guidance for Assurance Providers: Providing Limited Assurance for Reporting aims at assisting assurance providers with undertaking limited assurance on Principles for Responsible Banking (PRB) reporting, and at harmonizing the assurance approach and procedures for signatory banks. It shall thus foster transparency and robustness in signatory disclosures.

Download the Guidance

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