Organisation

The CFO Principles on Integrated SDG Investments and Finance guide companies in aligning their sustainability commitments with credible corporate finance strategies geared towards contributing to the Sustainable Development Goals (SDGs).

Use this resource for the following Actions of Impact Management:

• Implement: Integrate impact management and SDG contribution into the organisation’s corporate finance function.

The Principles for Responsible Investment (PRI) are a voluntary and aspirational set of investment principles that offer a selection of possible actions for investors to incorporate sustainability topics into their investment practices.

Use this resource for the following Actions of Impact Management:

• Strategy: Commit to considering environmental, social and governance (ESG) risks and opportunities in investment decisions, and to working with other industry participants to do the same.
• Governance: Adopt active ownership, and integrate sustainability topics into policies and governance practices.

The Principles for Sustainable Insurance function as a global framework that guide the insurance industry in addressing risks and opportunities related to environmental, social, and governance (ESG) factors.

Use this resource for the following Actions of Impact Management:

• Strategy: Commit to considering ESG risks and opportunities in insurance practices, and to working with other industry participants to do the same. These Principles are relevant to insurers in their dual role as both corporates entities conducting operations, and as organisations with investment activities.
• Governance: Embed ESG issues into decision-making processes and policies.

The “Investing with SDG Outcomes: A Five-part Framework” provides a high-level framework for investors to shape real-world outcomes in line with the Sustainable Development Goals (SDGs).

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 Natural Capital Protocol is a framework designed to help businesses identify, measure, and value their impacts and dependencies on natural capital. It provides a standardised approach for organisations to integrate natural capital considerations into their decision-making processes, enabling them to better understand and manage their relationship with nature.

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 Social and Human Capital Protocol is a framework designed to assist organisations in identifying, measuring, and managing their impacts and dependencies on social and human capital. It provides a standardised approach for businesses to integrate social and human capital considerations into their decision-making processes, enabling them to better understand and manage their relationships with employees, communities and stakeholders.

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 Corporate Impact Analysis Tool helps banks and investors understand the actual and potential impacts of their clients and investee companies, as part of their impact management strategy and processes.

Use this resource for the following Actions of Impact Management:

• Implement: Banks and investors can use the Tool’s findings to carry out portfolio management and client engagement. Additionally, the Tool can be used by enterprises themselves to integrate impact management into their own strategic planning and business development practices.

This tool is designed to help banks and investors holistically understand and manage the actual and potential impacts of their portfolios.

Use this resource for the following Actions of Impact Management:

• Identify: Understand the impact areas and topics associated with a bank’s portfolio, based on portfolio composition and context; and identify the bank’s most significant impact areas.
• Measure, assess and value: Assess current practice and performance vis-à-vis most significant impact areas, by combining the tool’s ‘Identification’ outputs with additional data; use the assessment as a basis for target-setting and defining the bank’s action plan.
• Set targets and plan: Define relevant and meaningful targets and action plans.
• Implement: Inform and carry out impact management process.
• Monitor, learn and adapt: Monitor practice and performance; and use the assessment to make improvements and adjust targets.

The SASB Materiality Map is a tool to help companies identify and prioritise sustainability issues that are financially material to their industry. It provides a framework for assessing the relevance and impact of environmental, social, and governance (ESG) factors on business performance and value creation.

Use this resource for the following Actions of Impact Management:

• Communicate: Use disclosure guidance and standards to disclose on material issues, recognising how various sustainability factors have a material impact on the viability of a company as well as its financial performance.