Organisation

Active Ownership 2.0 is a framework for the more ambitious stewardship needed to deliver against beneficiaries’ interests and improve the sustainability and resilience of the financial system.

Use this resource for the following Actions of Impact Management:

• Implement: Shape sustainability outcomes by engaging in more effective and assertive stewardship activities.

The Principles for Responsible Banking (PRB) provide target-setting guidance on topics such as Resource Efficiency & Circular Economy, Biodiversity, Financial Health & Inclusion, Climate and Gender Equality.

Use this resource for the following Actions of Impact Management:

• Set targets and plan: Set targets in line with the requirements of the UN Principles for Responsible Banking.

The Due Diligence for Responsible Corporate Lending and Securities Underwriting provides a common global framework for financial institutions to identify, respond to and publicly communicate on environmental and social risks associated with their clients. Its aim is to advance human rights and positive outcomes for people through investor stewardship.

Use this resource for the following Actions of Impact Management:

• Implement: Cease, prevent or mitigate negative impacts, and provide for or cooperate in remediation where appropriate.

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 Protocol sets out the UN-convened Net-Zero Asset Owner Alliance Alliance’s approach to target setting and reporting. The first edition of this Protocol focused on the period 2020–2025. This second edition also outlines the ambition towards 2030.

Use this resource to:

• Set targets and plan: Set science-based targets on financed emissions using short-term targets for a 1.5 degree Celsius aligned, net-zero world by 2050. 

The Global Investors for Sustainable Development (GISD) Alliance, steered by UN DESA, reached consensus on a common definition of Sustainable Development Investing (SDI) to help establish norms that differentiate investment strategies.

Use this resource for the following Actions of Impact Management:

• Implement: Refer to key definitions and recommended practices when embedding impact management into strategy, governance and management approach.

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 overall objective of the Initiative is to advance human rights and positive outcomes for people through investor stewardship. The Initiative will primarily seek change through investors’ use of influence with portfolio companies. The following three expectations will be set for engagement focus companies:

• Fully implement the UNGPs –the guardrail of corporate conduct on human rights
• Align their political engagement with their responsibility to respect human rights
• Deepen progress on the most severe human rights issues in their operations and across their value

Use this resource to:

• Identify: Select the companies and sectors that investors can engage with, in support of the Initiative’s overall objectives. This includes identifying the sectors and companies where human rights and impacts are most severe.
• Implement: Determine where investors within the Initiative can influence (through stewardship) sectors and companies, to advance respect for human rights.

Guidance on how an investor can develop a responsible investment policy.

Use this resource to:

• Governance: Develop investment policies and incorporate sustainability considerations into the investment process.

The excel-based Impact Mappings are standalone versions of the research embedded in UNEP FI’s Impact Analysis Tools, split into two parts. The first part, Sector Mappings, shows the strength of connection between economic activities (using ISIC classification) and positive and negative impacts (using UNEP FI’s Impact Radar). The second part, Needs Mappings, tracks a selection of indicators at global, country and local levels as a way to estimate the sustainable development needs in different geographies.

Use this resource for the following Actions of Impact Management:

• Identify: Use the Sector-Impact map to understand the impact areas and topics associated with different economic activities, understand positive and negative associations, and identify key sectors for different impact areas and topics.