Investors

The Responsible Business Conduct for Institutional Investors helps institutional investors implement the due diligence provisions of the OECD Guidelines for Multinational Enterprises.

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 “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.

Guidance that provides a set of minimum requirements that investors should meet to prevent negative social or environmental impacts.

Use this resource to:

• Implement: Act on minimum requirements for risk management, labour, resource efficiency, community, land resettlement, biodiversity, indigenous people and cultural heritage.

The IRIS+ Thematic Taxonomy provides guidance to impact investors on the IRIS+ Impact Categories and Impact Themes.

Use this resource for the following Actions of Impact Management:

• Strategy: Set an intention for impact using the IRIS+ Thematic Taxonomy of Impact Categories and Impact Themes.

These benchmarks rank companies and financial institutions based on their impact performance. The World Benchmarking Alliance (WBA) recognises that transformational change across seven systems (financial, decarbonisation and energy, food and agriculture, digital, social, urban, and nature) are needed to achieve sustainability. In each of these systems, companies that have a big role to play in hindering or advancing progress towards a sustainable future are identified as ‘keystone’ companies. The WBA then draws from existing standards to develop a publicly available methodology for each system (or component of a system). The methodology identifies the relevant topics and associated metrics for companies to disclose against.

Use this resource for the following Actions of Impact Management:

• Benchmarking and rating: Compare performance with other companies ranked according to WBA’s benchmarks.

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.

The Impact Management Norms provide a common logic to help enterprises and investors measure and assess their social and environmental impacts. They aim to promote a consistent approach to impact assessment, enabling organisations to better understand, communicate and improve their impact performance. The Norms comprise – among others – the Five Dimensions of Impact, ABC of Impact and Investor Contribution.

Use this resource for the following Actions of Impact Management:

• Measure, assess and value: Use the norms to quantify and evaluate the social and environmental impacts of the organisation’s activities.

Benchmarks that rank companies based on their impact. The WBA recognises that transformations are needed to achieve sustainability across seven systems. In each of these seven systems, companies that have a big role to play in hindering or advancing progress towards a sustainable future are identified as ‘keystone’ companies. WBA then develops a publicly available methodology for each system (or component of a system), drawing on existing standards to identify relevant topics and associated metrics for companies to disclose against.

Use this resource to:

• Find the methodology that corresponds best to the ‘system’ that the organisation operates within. Understand the list of topics and methodologies in the relevant ‘system’ when identifying sustainability topics to measure

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.