Organisations

Reporting standards designed to help organisations understand and disclose their impacts in a way that meets the needs of multiple stakeholders. These standards are arranged by a set of Universal Standards that apply to all organisations, and 35 Topic Standards that contain disclosures for impacts related to economic, environmental and social topics.

Tool designed to help organisations measure and manage their impact on workers, community, environment, and customers.

Use this resource to:

• Identify sustainability topics: Fill in the online questionnaire to understand performance on sustainability topics that are likely relevant to manage, based on the organisation’s size, sector, and geography. B Lab’s questionnaire is developed through research and public consultation, and so provides an evidence-based starting point for identifying sustainability topics to measure.
• Measure sustainability performance: Use the B Impact Assessment as a set of metrics. The questionnaire enables organisations to quickly get started collecting information on performance on sustainability topics that are likely relevant to manage, based on the organisation’s size, sector, and geography.
• Assess impacts: Fill in the questionnaire to track change in performance over time. Each question is scored – some with reference to social or ecological thresholds – to help the organisation determine whether it is performing sustainably on that topic.
• Benchmark: Compare performance with peers on each sustainability topic or as a whole organisation. If an organisation scores 80 points or above on the questionnaire, it can apply to be certified as a B Corp. The tool provides guidance to help organisations improve their score every year, and all B Corps must update their responses to the self-assessment to re-certify every three years.

Practice standards that provide a common language and a system for integrating sustainable development issues, the Sustainable Development Goals and impact management into business and investment decision-making. These practice standards also outline the ‘ABC’ classification methodology, which helps organisations assess whether an impact ‘Acts to reduce harm’, ‘Benefits stakeholders’, or ‘Contributes to solutions’ in relation to the SDGs.

Use this resource to:

Set up processes and embed practices that orient an organisation towards achieving the SDGs. The SDG Impact Standard contains practice indicators that are relevant to several actions. Use the links below to access guidance for different practice indicators. Alternatively, view the whole guidance document here.

• Governance, strategy, and management approach:
  • 2.1.1 / 2.1.2 / 2.1.3 / 2.1.4 / 2.1.5 / 2.1.6 / 2.1.7
  • 4.1 / 4.2 / 4.3
• Set and revise objectives:
  • 1.1.1 / 1.1.2 / 1.1.3 / 1.1.4 / 1.1.5 / 1.1.6 / 1.1.7 / 1.1.8 / 1.1.9 / 1.1.10 / 1.1.11
  • 1.2.1 / 1.2.2 / 1.2.3 / 1.2.4 / 1.2.5 / 1.2.6 / 1.2.7
• Identify sustainability topics:
  • 1.1.6 / 1.1.7 / 1.1.8
  • 2.2.1 / 2.2.2 / 2.2.3
• Measure sustainability performance:
  • 2.1.6
  • 2.2.4
  • 2.3.2
• Assess impact:
  • 2.1.6
  • 2.2.1 / 2.2.2 / 2.2.3 / 2.2.4
  • 2.3.1 / 2.3.2 / 2.3.3 / 2.3.4
• Estimate value created:
  • 2.2.1 / 2.2.4 / 2.2.5
• Verify:
  • 2.2.6
  • 3.6
• Integrate and act:
  • 2.2.5
  • 2.3.1 / 2.3.2 / 2.3.3 / 2.3.4 / 2.3.5
• Disclose:
  • 3.1 / 3.2 / 3.3 / 3.4 / 3.5 / 3.6

The excel-based Impact Mappings are standalone versions of the research embedded in UNEP-FI’s Impact Analysis Tools, split into two parts.

First, the Sector Mappings show the strength of connection between economic activities (using ISIC classification) and positive and negative impacts (using UNEP-FI’s Impact Radar). Second, the Needs Mappings track a selection of indicators at global, country and local levels as a way to estimate the sustainable development needs in different geographies.

This report recommends a set of sector-specific, SDG-related metrics by drawing on metrics from existing standard setters and benchmarks.

The Global Investors for Sustainable Development Alliance (GISD) is a group of 30 large investment firms convened by the United Nations Secretary General. The GISD sits within the United Nations Department of Economic and Social Affairs (UNDESA) and aims to scale-up long-term finance and investment in sustainable development.

Use this resource to:

• Identify sustainability topics: The report suggests SDGs and related sustainability topics for eight sectors. Organisations can consider their sector and check whether the SDGs and related sustainability topics suggested are applicable to their own business.
• Measure sustainability performance: The report suggests SDG-related metrics for eight sectors. Organisations can consider measuring the metrics specific to their sector.
• Disclose: Organisations can include the recommended SDG-related metrics in their disclosure to stakeholders.

This short guidance recommends an approach to SDG-related disclosure based on the approach set out in the Task Force on Climate-related Financial Disclosures (TCFD).

The Global Investors for Sustainable Development Alliance (GISD) is a group of 30 large investment firms convened by the United Nations Secretary General. The GISD sits within the United Nations Department of Economic and Social Affairs (UNDESA) and aims to scale-up long-term finance and investment in sustainable development.

Use this resource to:

• Disclose: Organisations can use the recommendations to guide their disclosure related to SDGs.

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:

• Verify: 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.

Relevance to Organisations:

• Verify: Organisations may require that their third-party assurance providers apply this standard to ensure adherence to global best practices.

Guidance that contains disclosure recommendations for information on the material financial impacts of climate-related risks and opportunities, including those related to the global transition to a lower-carbon economy. The TCFD recommendations are structured around the four pillars of Governance, Strategy, Risk Management, and Metrics and Targets.

Tool for investors, companies, cities, states and regions to manage their environmental impacts. The CDP Disclosure System supports companies in making their environmental impact transparent to stakeholders, better understanding how they can reduce their impact, and act to become environmental leaders.