Industry-agnostic

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.

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.

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.

The Investment Portfolio Impact Analysis Tool helps financial institutions holistically understand and manage the actual and potential impacts of their investment portfolios. It aligns with UNEP FI’s unique holistic approach to impact and helps to implement PRB Principle 2 on Impact Analysis.

Use this resource for the following Actions of Impact Management:

• Identify: Identify impact areas and topics related to economic, environmental and social factors associated with an investment portfolio, based on an objective review (cartography) of the portfolio’s sectoral and geographic breakdown.
• Measure, assess and value: Assess current practices and performance in relation to the bank’s most significant impact areas by integrating the outputs of the ‘Identification’ tools with additional data.
• Set targets and plan: Use the outcome of the practice and performance assessment to set targets and define the bank’s action plan.
• Implement: Develop action plans that outline specific strategies, initiatives and measures that the bank will undertake to address the identified impact areas.
• Monitor, learn and adapt: PRB signatories can use the Tool to periodically update and review information on their impact performance, as part of the requirements set out in Principle 2.

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.

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.

Reporting framework that provides principles-based guidance for organisations seeking to create an integrated report, containing both financial and non-financial information. The guidance is tailored specifically for private sector, for-profit companies, but the Framework can also be applied to the public sector and non-for-profit organisations.

Use this resource to:

• Communicate: Report to providers of financial capital on sustainability topics that are likely to affect value creation over the short-, medium-, and long-term.

This reporting framework offers companies seven guiding principles and 12 reporting requirements to help prepare (financially) material and decision-useful environmental disclosures for the mainstream report. CDSB additionally offers topic-specific guidance for companies, such as on climate-related reporting and climate accounting.

Use this resource to:

• Measure, assess and value: Understand the measurement and disclosure standards and guidance for organisations, so that investors can provide capacity to the asset to help adherence.
• Communicate: Understand how underlying assets might prepare environmental and climate change information in a way that connects to mainstream financial information.

The Impact Standards for Financing Sustainable Development (IS-FSD) is a framework for donors, development finance institutions (DFIs) and their private partners to make financial decisions that maximise their positive contribution to the SDGs. The Standards are harmonised with the UNDP SDG Impact Standards.

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.

This handbook assists impact investors with integrating their impact considerations into their investment practices. It provides practical strategies, tools and case studies to help investors align their financial goals with positive social and environmental outcomes. The handbook covers various aspects of impact investing, including impact measurement, due diligence, portfolio management, and stakeholder engagement.

Use this resource for the following Actions of Impact Management:

• Implement: Execute the strategies outlined in the handbook to integrate impact considerations into investment processes and decision-making. This involves incorporating impact metrics and assessment methodologies into investment analysis, due diligence and portfolio management practices.