Communicate

This guidance provides practical information on how core indicators can be measured in a consistent manner and in alignment with countries’ needs on monitoring the attainment of the SDG agenda. It intends to assist entities to provide baseline data on sustainability-related issues in a consistent and comparable manner, which would meet the common needs of different stakeholders.

Use this resource for the following Actions of Impact Management:

• Measure, assess and value: Collect information on the core indicators covering areas of economic, environmental, social and institutional performance. For each indicator, the guidance provides a definition, measurement methodology, and potential sources of information. The guidance also explains the links and alignment with relevant macro SDG indicators.
• Communicate: Provide baseline data on sustainability-related issues in a consistent and comparable manner.

The G20/OECD Principles of Corporate Governance are the international standard for corporate governance. They help policymakers evaluate and improve the legal, regulatory and institutional framework for corporate governance, with a view to supporting economic efficiency, sustainable growth and financial stability.

Use this resource for the following Actions of Impact Management:

• Governance: Evaluate and improve the legal, regulatory and institutional framework for corporate governance, with a view to supporting economic efficiency, sustainable growth and financial stability.

Signatories to the Principles for Responsible Banking (PRB) must use the reporting and self-assessment template as part of the requirements of the Principles.

Use this resource to:

• Show progress on implementing the Principles for Responsible Banking;
• Provide transparency about impacts and contributions; and
• Assess if PRB requirements are being met and obtain assurance.

The Guidance provides practical support to enterprises seeking to implement of the OECD Guidelines for Multinational Enterprises, through plain language explanations of its due diligence recommendations and associated provisions.

This is a cross-cutting resource, meaning that it supports the internal impact management process as a whole, rather than one or a few of the Actions of Impact Management.

The Finance Sector Supplement is a specialised framework, in addition to the Natural Capital Protocol, to guide financial institutions in measuring and valuing natural capital impacts and dependencies across the entities and portfolios that they finance, invest in or underwrite.

This is a cross-cutting resource, meaning that it supports the internal impact management process as a whole, rather than one or a few of the Actions of Impact Management.

The GRI Standards are a modular system of interconnected standards for reporting on sustainability performance, covering a wide range of sustainability topics, including climate change, human rights, labour practices and product responsibility. They enable organisations to measure, manage and communicate their sustainability performance effectively.

Use this resource for the following Actions of Impact Management:

• Communicate: Report to all stakeholders on material topics that reflect the organisation’s most significant impacts. GRI’s standardised metrics help the organisation and its stakeholders compare performance with others.

The B Impact Assessment is an evaluation tool used by businesses to measure and manage their social and environmental impact. It assesses performance across various impact areas, including governance, workers, community, environment and customers.

This is a cross-cutting resource, meaning that it supports the internal impact management process as a whole, rather than one or a few of the Actions of Impact Management.

The SDG Impact Standards for Enterprises provide a practical guide and self-assessment tool for integrating the Sustainable Development Goals (SDGs) into organisational decision-making.

This is a cross-cutting resource, meaning that it supports the internal impact management process as a whole, rather than one or a few of the Actions of Impact Management.

This report recommends a set of sector-specific, SDG-related metrics by drawing on metrics from existing standard setters and benchmarks. It was published by the Global Investors for Sustainable Development (GISD) Alliance, a group of 30 large investment firms that aims to scale-up long-term finance and investment in sustainable development. The GISD is steered by UN DESA.

Use this resource for the following Actions of Impact Management:

• Communicate: Include recommended SDG-related metrics in stakeholder disclosures.