SDG Impact Standards for Enterprises

Last updated: 2021

Practice standards that provide a common language and a system for integrating sustainable development issues, the Sustainable Development Goals and impact management into business and investment decision-making. These practice standards also outline the ‘ABC’ classification methodology, which helps organisations assess whether an impact ‘Acts to reduce harm’, ‘Benefits stakeholders’, or ‘Contributes to solutions’ in relation to the SDGs.

Use this resource to:

Set up processes and embed practices that orient an organisation towards achieving the SDGs. The SDG Impact Standard contains practice indicators that are relevant to several actions. Use the links below to access guidance for different practice indicators. Alternatively, view the whole guidance document here.

SASB Standards

Last updated: n/a

Reporting standards that provide industry-specific disclosure topics and associated metrics that measure performance against 26 General Issue Categories (or sustainability topics). Management or mismanagement of performance on these sustainability topics may create, preserve or erode value for the typical company in a given industry over time.

For organisations

Use this resource to:

  • Identify sustainability topics: Identify the relevant industry standard to find industry-specific topics and accounting metrics. These standards can be a useful input when identifying which sustainability topics to disclose.
  • Measure sustainability performance: Identify metrics from the standards. The standards themselves provide guidance on selecting metrics to report. Using standardised metrics helps the organisation and its stakeholders compare performance with others.
  • Estimate value created: SASB evaluates sustainability topics for inclusion in the Standards by assessing whether a given topic is reasonably likely to materially affect the financial condition, operating performance, or risk profile of a typical company within an industry. Collecting information on these metrics provides insight that can inform estimation of value to the organisation.
  • Disclose: Report to providers of financial capital on sustainability topics that are likely to affect how value is created, sustained or eroded for the organisation over the short-, medium-, and long-term.

For investors and financial institutions

Use this resource to:

  • Assess: Assets use the measurement and disclosure standards and guidance for organisations, and investors can provide capacity to help adherence.

Impact-Weighted Accounts Initiative Research

Last updated: n/a

Research on impact valuation published in the form of case studies and white papers. Specific illustrative examples are provided for product impact.

For organisations

Use this resource to:

  • Estimate value created: Use research to learn about key considerations when monetising impact, using publicly available information on companies.

For investors and financial institutions

Use this resource to:

  • Assess: Learn about the key considerations when monetising impact, using publicly available information on companies.

Natural Capital Protocol

Last updated: 2016

Guidance that outlines a process organisations should follow to identify, measure and value their impacts and dependencies on the natural environment.

Use this resource to:

  • Set and revise objectives: Use the guidance on how to identify and engage with stakeholders in order to set objectives for a natural capital assessment.
  • Identify sustainability topics: Use the guidance on how to map the links between significant impacts and the business activities that affect or rely on them. This process helps organisations determine whether each impacted stakeholder is likely to affect their business model (and therefore enterprise value).
  • Estimate value created: Use the guidance to value impacts and dependencies on natural capital. This methodology draws on organisational data, data collected from stakeholders and publicly available country- or sector-level data.

Social and Human Capital Protocol

Last updated: 2019

Guidance that outlines a process for organisations to follow so they can identify, measure and value their impacts and dependencies on social and human capital.

Use this resource to:

  • Set and revise objectives: Use the guidance on how to identify and engage with stakeholders in order to set objectives for a social and human capital based assessment.
  • Identify sustainability topics: Use the guidance to map the links between significant impacts and the business activities that affect or rely on them. This process helps the organisation determine whether each impacted stakeholder is likely to affect the business model (and therefore enterprise value).
  • Estimate value created: Use the guidance to value impacts and dependencies on social and human capital. This methodology draws on organisational data, data collected from stakeholders and publicly available country- or sector-level data.

The Guide to Social Return on Investment (SROI)

Last updated: 2012

Guidance on conducting identifying, measuring and valuing social impact to calculate Social Return On Investment (SROI).

Use this resource to:

  • Estimate value created: Follow this methodology to monetise the social value an organisation creates, preserves, or erodes for stakeholders. This methodology guides an organisation through the process of valuing impact from the perspective of all affected stakeholders.

Standard on Applying Principle 3: Value the Things that Matter

Last updated: 2019

Standard and guidance on how to apply the third of SVI’s Social Value Principles.

Use this resource to:

  • Estimate value created: Use the guidance to value impacts from the perspective of affected stakeholders. This standard emphasises the importance of using data collected directly from stakeholders.