Organisations

ISEAL’s Codes of Good Practice provide a globally recognised framework, defining practices for effective and credible sustainability systems.

User this resource to:

• Define how a standard should be developed, structured and improved over time. The Code addresses multi-stakeholder consultation and decision-making, and ensures the standard contains clear requirements that can be measured and assessed.
• Provide a framework for assessing compliance with standards, so that consumers, supply chain partners, investors and other stakeholders know they can trust the results of assessments. It encourages assurance that is rigorous and accessible, providing accurate and transparent results.
• Support robust monitoring and evaluation that helps systems to understand how effective their standards are in achieving what they set out to do. It provides standards with a roadmap to measure progress against sustainability goals and to improve practices over time.

The Credibility Principles define the core values of credible and effective sustainability systems. They provide the foundations for systems to deliver greater impact.

User this resource to:

• Develop standards and similar sustainability tools to understand which attributes of their system are critical to the credibility of their approach, and why this matters for improving sustainability performance and delivering impacts.
• Identify systems that can be effective partners in delivering against shared sustainability objectives.

This resource sets out elements of credible corporate climate transition plans, which aim to align with the temperature goal of the Paris Agreement.

Use this resource to:

• Obtain a comprehensive overview of existing transition finance approaches, identifying the main challenges and solutions.

A strategic planning tool for boards and management.

Use this resource to:

• Help embed sustainable business practices into an organisation and provide a foundation for long-term value creation.

This paper presents a conceptual framework for understanding the non-financial performance of firms through the lens of the OECD Well-being Framework.

Use this resource to:

• Better understand and navigate the selection of indicators in the ‘Social’ dimension of ESG. It can also help businesses align their metrics with those used in official statistics, thereby improving comparability across regions or sites in which a business operates.

The Indicator Library builds on the Impact Radar and the Sector-Impact Map to provide a compilation of impact-related indicators and metrics.

Use this resource to:

• Measure, assess and value: To find relevant indicators and metrics for impact measurement and assessment

Guidance on core indicators for entity reporting on the contribution towards the implementation of the Sustainable Development Goals.

Use this resource to:

• Understand and implement core indicators for entity reporting on the contribution towards the implementation of the Sustainable Development Goals. The guide provides detailed methodologies for calculating these indicators and potential sources of information for data gathering.

The G20/OECD Principles of Corporate Governance are the international standard for corporate governance.

Use this resource to:

• Governance: Evaluate and improve the legal, regulatory and institutional framework for corporate governance, with a view to supporting economic efficiency, sustainable growth and financial stability.

The ‘ABC’ of impact provides a way to connect these high-level intentions – which are what most enterprises and investors start with – to the more granular dimensions of impact and data categories, which help to measure and manage impact.

Use this resource to:

• Connect high-level intentions – which are what most enterprises and investors start with – to the more granular dimensions of impact and data categories, which help to measure and manage impact.

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.

Use this resource to:

• Strategy:
• Identify: Identify metrics to measure for each significant topic. The standards themselves provide guidance on selecting metrics to report. Using standardised metrics helps the organisation and its stakeholders compare performance with others.
• Measure, assess and value: Identify metrics to measure for each significant topic. The standards themselves provide guidance on selecting metrics to report.
• Communicate: Report to all stakeholders on ‘material topics’ that reflect the organisation’s most significant impacts. Using standardised metrics helps the organisation and its stakeholders compare performance with others.