MRF 3.0 (2026/27) · 62 compound IDs
GP specification
Every row a compliant gp .csv must contain, with its permitted values and requirement level.
Compared with the 2025/26 MRF (v2.0):
6 new
9 changed
5 removed
47 identical
| # | Metric | Unit | Permitted values | Requirement | Notes / interdependencies | Change from 2025 |
|---|---|---|---|---|---|---|
| 0.0.1.1 | gp_nameGP name |
Free text (string) | Strongly recommended | Identical 2025 spec line 3 | ||
| 0.1.1 | use_of_international_disclosing_standardUse of any international recognised ESG/sustainability reporting standards, frameworks or initiativesChanged |
yesYesnoNo
|
Strongly recommended | Changed Metric description updated in line with the 2026 template; Metric wording revised for clarity 2025 spec line 4 | ||
| 0.1.1.1 | use_of_international_disclosing_standard_tcfdIf yes, do you use: TCFD (Task Force on Climate-related Financial Disclosures)Changed |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Changed Metric wording revised ('Now part of the IFRS Foundation' removed) 2025 spec line 5 | |
| 0.1.1.2 | use_of_international_disclosing_standard_griIf yes, do you use: GRI (Global Reporting Initiative) |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Identical 2025 spec line 6 | |
| 0.1.1.3 | use_of_international_disclosing_standard_sasbIf yes, do you use: SASB StandardsChanged |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Changed Metric wording revised ('Now part of the IFRS Foundation' removed) 2025 spec line 7 | |
| 0.1.1.5 | use_of_international_disclosing_standard_ghg_protocolIf yes, do you use: GHG ProtocolNew in 2026 |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | New NEW metric (2026) | |
| 0.1.1.6 | use_of_international_disclosing_standard_tnfdIf yes, do you use: TNFD (Taskforce on Nature-related Financial Disclosures) |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Identical 2025 spec line 8 | |
| 0.1.1.7 | use_of_international_disclosing_standard_sbtiIf yes, do you use: SBTi (Science Based Targets initiative) |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Identical 2025 spec line 9 | |
| 0.1.1.8 | use_of_international_disclosing_standard_cdpIf yes, do you use: CDP |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Identical 2025 spec line 10 | |
| 0.1.1.10 | use_of_international_disclosing_standard_otherIf yes, do you use: Other |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Identical 2025 spec line 11 | |
| 0.1.1.10.1 | use_of_international_disclosing_standard_other_specifyIf Other - Please specifyChanged |
Free text (string) | Conditional | Only strongly recommended if 0.1.1.10 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Changed Metric description updated in line with the 2026 template 2025 spec line 12 | |
| 0.1.1.11 | use_of_international_disclosing_standard_issbInternational Sustainability Standards Board (ISSB) Standards — i.e., IFRS S1 (General Sustainability-related Disclosures) and IFRS S2 (Climate-related Disclosures) |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Identical 2025 spec line 13 | |
| 0.1.1.12 | use_of_international_disclosing_standard_esrsEuropean Sustainability Reporting Standards (ESRS) |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Identical 2025 spec line 14 | |
| 0.1.1.13 | use_of_international_disclosing_standard_pmdrIf yes, do you use: Private Markets Decarbonization Roadmap (PMDR)New in 2026 |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | New NEW metric (2026) | |
| 0.1.2 | participates_in_sustainability_climate_initiativesParticipation in any ESG, sustainability and/or climate-related collaborative initiatives |
yesYesnoNo
|
Strongly recommended | Identical 2025 spec line 15 | ||
| 0.1.2.1 | participates_in_sustainability_climate_initiatives_priIf yes, do you participate in: PRI (Principles for Responsible Investment) |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Identical 2025 spec line 16 | |
| 0.1.2.3 | participates_in_sustainability_climate_initiatives_nzamiIf yes, do you participate in: NZAM (Net Zero Asset Managers Initiative)Changed |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Changed Metric wording revised (NZAMi -> NZAM); compound ID unchanged 2025 spec line 17 | |
| 0.1.2.4 | participates_in_sustainability_climate_initiatives_iciIf yes, do you participate in: iCI (initiative Climat International) |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Identical 2025 spec line 18 | |
| 0.1.2.8 | participates_in_sustainability_climate_initiatives_otherIf yes, do you participate in: Other |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Identical 2025 spec line 20 | |
| 0.1.2.8.1 | participates_in_sustainability_climate_initiatives_other_specifyIf Other - Please specifyChanged |
Free text (string) | Conditional | Only strongly recommended if 0.1.2.8 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Changed Metric description updated in line with the 2026 template 2025 spec line 21 | |
| 0.1.2.9 | participates_in_sustainability_climate_initiatives_smiSustainable Markets Initiative – Private Equity Task Force |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | Identical 2025 spec line 22 | |
| 0.1.2.10 | participates_in_sustainability_climate_initiatives_edciIf yes, do you participate in: ESG Data Convergence Initiative (EDCI)New in 2026 |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | New NEW metric (2026) | |
| 0.1.2.11 | participates_in_sustainability_climate_initiatives_level_20If yes, do you participate in: Level 20New in 2026 |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | New NEW metric (2026) | |
| 0.1.2.12 | participates_in_sustainability_climate_initiatives_venture_climate_allianceIf yes, do you participate in: Venture Climate AllianceNew in 2026 |
yesYesnoNo
|
Conditional | Only strongly recommended if 0.1.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. | New NEW metric (2026) | |
| 0.1.3.1 | code_of_conductCode of ConductChanged |
yesYesnoNo
|
Strongly recommended | Changed Policies may now be standalone or integrated into broader policies (0.1.3 wording revised) 2025 spec line 23 | ||
| 0.1.3.2 | overall_sustainability_policyResponsible investment / ESG / Sustainability policy |
yesYesnoNo
|
Strongly recommended | Identical 2025 spec line 24 | ||
| 0.1.3.3 | environmental_policyEnvironmental policy |
yesYesnoNo
|
Strongly recommended | Identical 2025 spec line 25 | ||
| 0.1.3.4 | anti_discrimination_and_equal_opportunities_policyAnti-discrimination and equal opportunities policy |
yesYesnoNo
|
Strongly recommended | Identical 2025 spec line 26 | ||
| 0.1.3.5 | diversity_inclusion_policyDiversity & inclusion policy |
yesYesnoNo
|
Strongly recommended | Identical 2025 spec line 27 | ||
| 0.1.3.6 | salary_remuneration_policySalary & remuneration policy |
yesYesnoNo
|
Strongly recommended | Identical 2025 spec line 28 | ||
| 0.1.3.9 | anti_corruption_bribery_policyAnti-corruption and anti-bribery policy |
yesYesnoNo
|
Strongly recommended | Identical 2025 spec line 31 | ||
| 0.1.3.12 | cybersecurity_data_management_policyCybersecurity & data management policy |
yesYesnoNo
|
Strongly recommended | Identical 2025 spec line 34 | ||
| 0.1.3.13 | responsible_ai_policyResponsible AI use policy (for GP use)New in 2026 |
yesYesnoNo
|
Strongly recommended | New NEW metric (2026) | ||
| 0.2.1 | number_of_esg_incidentsNumber of material ESG incidents in the reporting yearChanged |
incidents | integer (positive) | Strongly recommended | Changed Metric description updated in line with the 2026 template; Metric now sits under the new '0.3 Incidents' heading in the template (metric number unchanged) 2025 spec line 35 | |
| 0.2.2 | qualitative_info_esg_incidentsIf 0.2.1 > 0, qualitative information on material ESG incidentsChanged |
Free text (string) | Conditional | Only strongly recommended if 0.2.1 > 0. Otherwise should be marked as 'not_applicable' in STATUS column. | Changed Metric wording revised to include the 0.2.1 > 0 qualifier 2025 spec line 36 | |
| 0.2.3 | major_open_litigationsMajor open litigations |
yesYesnoNo
|
Strongly recommended | Identical 2025 spec line 37 | ||
| 1.1.1 | ems_implementedImplementation of an Environmental Management System (EMS) |
yes_iso_14001_certifiedYes (ISO 14001 certified)yes_other_ems_certificationYes (other EMS certification)yes_without_certificationYes (without certification)noNo, not in place
|
Strongly recommended | Identical 2025 spec line 38 | ||
| 1.1.1.1 | environmental_risk_toolsFrameworks and tools to manage environmental risk |
Free text (string) | Strongly recommended | Identical 2025 spec line 39 | ||
| 1.1.2 | ghg_scope_measured_calculatedCalculation of GHG emissions |
scope_1Yes — GHG Protocol Scope 1scope_1_2Yes - GHG Protocol Scope 1 and 2scope_1_2_3Yes - GHG Protocol Scope 1, 2, and 3other_protocolYes - Other than GHG ProtocolnoNo
|
Strongly recommended | Identical 2025 spec line 40 | ||
| 1.1.3 | total_ghg_emissionsTotal GHG emissions |
tCO2e | float (positive) | Strongly recommended | Identical 2025 spec line 41 | |
| 1.1.4 | total_scope_1_emissionsIf Scope 1 GHG emissions, please specify |
tCO2e | float (positive) | Strongly recommended | Identical 2025 spec line 42 | |
| 1.1.4.1 | total_scope_1_emissions_methodologyPredominant methodology used |
spend_basedSpend-basedactivity_basedActivity-baseddirect_monitoringDirect monitoringotherOther
|
Strongly recommended | Identical 2025 spec line 43 | ||
| 1.1.5 | total_scope_2_emissionsIf Scope 2 GHG emissions, please specify |
tCO2e | float (positive) | Strongly recommended | Identical 2025 spec line 44 | |
| 1.1.5.1 | total_scope_2_emissions_methodologyPredominant methodology used |
location_basedLocation-basedmarket_basedMarket-basedunspecifiedUnspecified
|
Strongly recommended | Identical 2025 spec line 45 | ||
| 1.1.6 | total_scope_3_emissionsIf Scope 3 GHG emissions, please specify |
tCO2e | float (positive) | Strongly recommended | Identical 2025 spec line 46 | |
| 1.1.6.1 | total_scope_3_emissions_methodologyPredominant methodology used |
spend_basedSpend-basedactivity_basedActivity-baseddirect_emissions_supplier_basedDirect emissions/supplier-basedotherOther
|
Strongly recommended | Identical 2025 spec line 47 | ||
| 1.1.6.2 | total_scope_3_emissions_financed_emissionsThereof % of financed emissions |
% | float in range -100<=x<=100 | Strongly recommended | Identical 2025 spec line 48 | |
| 1.1.7 | carbon_offset_tco2eAmount of carbon emissions offset |
tCO2e | float (positive) | Strongly recommended | Identical 2025 spec line 49 | |
| 1.1.9 | emission_reduction_targetEmission reduction target |
% | float in range 0<=x<=100 | Strongly recommended | Identical 2025 spec line 50 | |
| 2.1.1 | total_ftes_end_of_report_yearTotal number of Full-Time Equivalent (FTE) employees |
FTEs | float (positive) | Strongly recommended | Identical 2025 spec line 51 | |
| 2.1.2 | number_of_ftes_end_of_report_year_femaleNumber of female Full-Time Equivalent (FTE) employees |
FTEs | float (positive) | Strongly recommended | If this value is provided, a value is strongly recommended for 'total_ftes_end_of_report_year'. | Identical 2025 spec line 52 |
| 2.1.3 | number_of_ftes_end_of_report_year_non_binaryNumber of non-binary Full-Time Equivalent (FTE) employees |
FTEs | float (positive) | Strongly recommended | If this value is provided, a value is strongly recommended for 'total_ftes_end_of_report_year'. | Identical 2025 spec line 53 |
| 2.1.4 | number_of_ftes_end_of_report_year_non_disclosedNumber of other Full-Time Equivalent (FTE) employees (prefer not to disclose gender) |
FTEs | float (positive) | Strongly recommended | If this value is provided, a value is strongly recommended for 'total_ftes_end_of_report_year'. | Identical 2025 spec line 54 |
| 2.1.5 | number_of_ftes_end_of_report_year_maleNumber of male Full-Time Equivalent (FTE) employees |
FTEs | float (positive) | Strongly recommended | If this value is provided, a value is strongly recommended for 'total_ftes_end_of_report_year'. | Identical 2025 spec line 55 |
| 2.1.6 | total_number_of_partnersTotal number of partners |
people | integer (positive) | Strongly recommended | Identical 2025 spec line 56 | |
| 2.1.7 | number_of_partners_femaleNumber of female partners |
people | integer (positive) | Strongly recommended | If this value is provided, a value is strongly recommended for 'total_partners'. | Identical 2025 spec line 57 |
| 2.1.8 | number_of_partners_non_binaryNumber of non-binary partners |
people | integer (positive) | Strongly recommended | If this value is provided, a value is strongly recommended for 'total_partners'. | Identical 2025 spec line 58 |
| 2.1.9 | number_of_partners_non_disclosedNumber of other partners (prefer not to disclose gender) |
people | integer (positive) | Strongly recommended | If this value is provided, a value is strongly recommended for 'total_partners'. | Identical 2025 spec line 59 |
| 2.1.10 | number_of_partners_maleNumber of male partners |
people | integer (positive) | Strongly recommended | If this value is provided, a value is strongly recommended for 'total_partners'. | Identical 2025 spec line 60 |
| 2.2.1 | turnover_fteAnnual Turnover for FTEs |
FTEs | float (positive) | Strongly recommended | Identical 2025 spec line 61 | |
| 2.3.1 | implemented_whistleblower_procedureWhistleblower procedure |
yes_eu_alignedYes (aligned with the EU Whistleblower Directive)yes_not_eu_alignedYes (not aligned with the EU Whistleblower Directive)noNono_but_a_planNo (but plan to in the next 12 months)
|
Strongly recommended | Identical 2025 spec line 62 | ||
| 3.1.1 | number_of_data_breachesNumber of data breaches |
breaches | integer (positive) | Strongly recommended | Identical 2025 spec line 63 |
Removed in 2026
Compound IDs from the 2025/26 MRF that are no longer part of the specification. The validator flags them with these migration notes.
| 2025 # | Metric (2025) | Reason / replacement |
|---|---|---|
| 0.1.2.6 | participates_in_sustainability_climate_initiatives_transition_pathway_initiativeIf yes, do you participate in: Transition Pathway Initiative |
Removed from the Additional - GP level sheet in the 2026 template |
| 0.1.3.7 | health_and_safety_policy(Occupational) Health & Safety policy |
Removed from the Additional - GP level sheet in the 2026 template |
| 0.1.3.8 | human_rights_policyHuman rights policy |
Removed from the Additional - GP level sheet in the 2026 template |
| 0.1.3.10 | data_privacy_security_policyPrivacy of employees & customers policy |
Removed from the Additional - GP level sheet in the 2026 template |
| 0.1.3.11 | supply_chain_policySupply chain & responsible procurement policy |
Removed from the Additional - GP level sheet in the 2026 template |