Green Bond Principles

Last updated: 2021

The Green Bond Principles (GBP) seek to support issuers in financing environmentally sound and sustainable projects that foster a net-zero emissions economy and protect the environment.

Use this resource for the following Actions of Impact Management:

  • Implement: Use global guidelines that outline best practices when issuing bonds serving social and/or environmental purposes.
  • Verification, assurance and certification: Illustrate alignment with the four core components of the GBP.

ISEAL Codes of Good Practice

Last updated: 2014

ISEAL’s Codes of Good Practice is a globally recognised framework that defines practices for effective and credible sustainability systems.

Use this resource for the following Actions of Impact Management:

  • Verification, assurance & certification: Provide a framework for assessing compliance with standards, so that consumers, supply chain partners, investors and other stakeholders know they can trust the results of assessments. It encourages assurance that is rigorous and accessible, providing accurate and transparent results.

ISEAL Credibility Principles

Last updated: 2021

ISEAL’s Credibility Principles define the core values of credible and effective sustainability systems. They provide the foundations for systems to deliver greater impact.

Use this resource for the following Actions of Impact Management:

  • Verification, assurance & certification: Support the development and use of credible and effective market-based initiatives like sustainability standards and tools.

Standard on applying Social Value Principle 7: Verify the result

Last updated: 2022

This document sets the SVI Standard to apply Principle 7: Verify the result. The essence of this Principle is to take action; to make decisions about social value in response to data and measurement.

Use this resource to:

  • Verification, assurance and certification: Ensure stakeholders are involved in reviewing the final results and verifying them assurance is being provided on behalf of the people who experience the changes in their life.

B Impact Assessment

Last updated: 2019

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.

SDG Impact Standards for Enterprises

Last updated: 2021

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.

Non-Authoritative Guidance on Applying ISAE 300 (Revised) Extended External Reporting (EER) Assurance Engagements

Last updated: 2021

Outlines the key stages of an assurance engagement, expectations of assurance professionals, and common types of information included in Extended External Reporting (EER) assurance engagements. The guidance has been developed to support assurers who are applying the ISAE 3000.

Use this resource to:

  • Verification, assurance and certification: This guidance is not aimed at organisations but provides detailed information on issues that arise when assuring EER such as sustainability performance information, which organisations may still find useful.

International Standard on Assurance Engagements 3000 (Revised)

Last updated: 2013

A standard for assurance professionals that covers any assurance engagement other than audits or reviews of historical financial information.

Use this resource to:

  • Verification, assurance and certification: Organisations may require that their third-party assurance providers apply this standard to ensure adherence to global best practices.

SDG Impact Assurance Scheme

The SDG Impact Assurance Scheme is an assurance criteria for demonstrating adherence to the SDG Impact Standards for Enterprises, Private Equity Funds or Bonds, and associated certification.

Use this resource for the following Actions of Impact Management:

  • Verification, assurance & certification: Certify that an organisation’s systems and processes adhere to the SDG Impact Standards.