Perpetual has updated its Environmental, Social, and Governance (ESG) and risk management frameworks, reflecting a commitment to responsible investment and robust governance practices. The company’s Internal Audit plan is formally approved and reassessed quarterly to address key risks faced by the Group, with quarterly reports to the Audit, Risk and Compliance Committee (ARCC).
Material actions and disclosures
Perpetual’s Responsible Investment policy incorporates ESG into its investment process, analyzing and assessing each potential investment on material environmental, social, and governance factors. The company does not rely on any single third-party source for ESG and sustainability analysis, instead conducting its own due diligence and assessing the degree of overall risk that ESG factors present to the company’s future cash flows and value.
Perpetual’s Risk Management Framework (RMF) is reviewed annually and was last updated and approved by the perpetual Board on 2 October 2025. The RMF applies to all activities perpetual undertakes as Responsible entity and is underpinned by the “three lines of Accountability” model to implement best practice risk management.
Forward commitments
Perpetual aims to continue enhancing its ESG and risk management practices, ensuring alignment with the broader objectives of a fair, equitable, and sustainable society. The company plans to maintain a dynamic Internal Audit plan that continues to address key risks faced by the Group.
Attributed to the announcement made by Perpetual on 2 October 2026.