Industry-agnostic

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.

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.

The Methodology for Comparing and Assessing Impact provides an analytical framework to compare impact performance, with a specific focus on variance and the extent of the change required to enable meaningful contribution toward impact.

Use this resource for the following Actions of Impact Management:

• Monitor, learn and adapt: Determine to what extent an investment contributes meaningfully to social or environmental progress.

Guidance on constructing due diligence questions based on the investor’s impact goals.

Use this resource to:

• Implement: Integrate impact measurement and management into the due diligence process to aid in assessing and managing impact risk.

Guidance on designing impact measurement systems for impact investments selection.

Use this resource to:

• Measure, assess and value: Design an impact measurement system for impact investments.

The Multilateral Development Banks’ (MDB) Harmonized Framework For Additionality In Private Sector Operations standardises the assessment of “additionality” in private sector investments. Understanding additionality can increase access to finance for underserved markets, or enhance environmental and social standards by refering to the extent to which MDB finance contributes to outcomes.

Use this resource for the following Actions of Impact Management:

• Monitor, learn and adapt: Identify the types of evidence to demonstrate additionality.

The GIIN Operating Principles for Impact Management provide a framework for investors and fund managers to manage and measure their impact. The principles outline best practices for impact management across the investment lifecycle, from strategy development to implementation, monitoring and reporting.

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.