OECD Due Diligence Guidance for Responsible Business Conduct

Last updated: 2018

Guidance that provides practical support to enterprises on the implementation of the OECD Guidelines for Multinational Enterprises by providing plain language explanations of its due diligence recommendations and associated provisions.

For organisations

Use this resource to:

  • Governance, strategy, and management approach: Assist enterprises with developing and strengthening their due diligence system, as well as processes related to impacts in operations, supply chains, and business relationships.

For investors and financial institutions

Use this resource to:

  • Governance: Embed responsible business conduct into policies and management systems.
  • Identify: Use guidance for expectations of responsible business conduct, including a discussion of key considerations when identifying negative impacts and risks.
  • Assess: Understand the key considerations in carrying out due diligence, as recommended by the OECD Guidelines for Multinational Enterprises (OECD Guidelines). This helps to prevent and address adverse impacts related to human and labour rights, the environment and corruption caused by companies.
  • Monitor: Monitor due diligence processes to prevent and address adverse impacts related to human and labour rights, the environment, and corruption caused by companies.

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.

CFO Principles on Integrated SDG Investments and Finance

Last updated: 2020

Principles to guide companies in aligning their sustainability commitments with credible corporate finance strategies geared towards contributing to the Sustainable Development Goals.

For organisations

Use this resource to:

  • Governance, Strategy and Management Approach: Integrate impact management and contribution to the SDGs into the corporate finance function. This initiative involves a fee for participation.

For investors and financial institutions

Use this resource to:

  • Strategy: Integrate impact management and contribution to the SDGs into the corporate finance function. This initiative involves a fee for participation

Principles for Positive Impact Finance

Last updated: 2017

Principles for financial institutions and their public and private stakeholders to transition to an impact-based economy that can deliver on people’s needs and aspirations within planetary boundaries.

For organisations

Use this resource to:

  • Governance, strategy and management approach: Use as a reference for key definitions and requirements for the delivery and assessment of positive impact finance.

For investors and financial institutions

Use this resource to:

  • Strategy: Reference key definitions and recommended practices when embedding impact management into investment strategy, governance and management approach.

OECD Due Diligence Guidance for Responsible Business Conduct

Last updated: 2018

Guidance that provides practical support to enterprises on the implementation of the OECD Guidelines for Multinational Enterprises by providing plain language explanations of its due diligence recommendations and associated provisions.

Use this resource to:

  • Governance, strategy, and management approach: Assist enterprises with developing and strengthening their due diligence system, as well as processes related to impacts in operations, supply chains, and business relationships.

Principles of Social Value

Last updated: 2015

Principles that provide the basic building blocks for organisations that want to make decisions whilst taking social value into account. They are intended to help organisations optimise value for all stakeholders materially affected by an organisations activities. SVI is developing practice standards to help organisations implement each principle to a point where they are accountable for their activities and are making decisions to optimise value.

Use this resource to:

  • Governance, Strategy and Management Approach: Set up processes to include social value data in management decision-making.