Organisations

The Equator Principles are a financial industry framework for determining, assessing and managing environmental and social risk in project finance

Use this resource for the following Actions of Impact Management:

• Identify: Understand potential environmental and social risks/impacts, including those related to human rights, climate change and biodiversity.
• Measure, assess and value: Conduct an appropriate assessment process to address the relevant environmental and social risks, as well as the scale of the potential impacts, of the proposed project.
• Implement: Prepare an Environmental and Social Management Plan (ESMP) to address any issues raised in the assessment process, and to incorporate the steps required to comply with the applicable standards.

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Use this resource to:

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Use this resource to:

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Under construction

Use this resource to:

• Under construction

The Financial System Benchmark assesses and ranks the 400 most influential financial institutions on their contribution to global goals, such as the SDGs and the Paris Agreement. As such, it acts as a global accountability mechanism.

Use this resource for the following Actions of Impact Management:

• Benchmarking and rating: Identify areas where it is possible to influence financial system transformation, and to integrate the findings on risks and impacts into relevant internal functions and processes.

The Sustainable Development Performance Indicators (SDPI) measure the sustainability performance of economic entities, including both for-profit enterprises, and social and solidarity economy organisations.

Use this resource for the following Actions of Impact Management:

• Measure, assess and value: Assess the impacts or performance against a set of norms and thresholds that indicate a sustainable development target. Highlight the often ignored or neglected issue areas within current measurement and reporting models.
• Communicate: Use the indicators to gain information on organisation’s socioeconomic, governance and environmental impacts.

The TNFD Disclosure Recommendations provide companies and financial institutions of all sizes with a risk management and disclosure framework to identify, assess, manage and, where appropriate, disclose nature-related issues.

Use this resource for the following Actions of Impact Management:

• Communicate: Ensure consistency of language, structure and approach with both the Task Force on Climate- related Financial Disclosures (TCFD) and the International Sustainability Standards Board (ISSB), to enable integrated climate- and nature-related reporting.

This guidance outlines how to to identify, assess, manage and disclose nature-related issues through the ‘LEAP’ approach (Locate, Evaluate, Assess, and Prepare). It is designed for use by organisations of all sizes, and across all sectors and geographies..

Use this resource for the following Actions of Impact Management:

• Identify: Understand an organisation’s potentially material sources of nature-related dependencies, impacts, risks and opportunities.
• Measure, assess and value: Understand which nature-related risks and opportunities are material and should be disclosed by the organisation. This is done through the identification, measurement and prioritisation of nature-related risks and opportunities originating from the identified dependencies and impacts on nature (see Identify above).
• Set targets and plan: Help achieve a particular corporate goal aligned with the organisation’s mission and values (such as aligning with the targets and goals of the Kunming-Montreal Global Biodiversity Framework (GBF)).

The IFVI (Integrated Financial and Value Impact) Accounting Methodologies are a set of accounting methodologies developed to integrate financial and non-financial value creation into corporate reporting. These methodologies provide guidance on how to measure, assess, and report on the impacts of business activities on environmental, social, and economic dimensions, alongside traditional financial metrics.

The IFVI Accounting Methologies are building on exising work carried out by the Impact Weighted Accounts Initiative (IWAI).

Use this resource for the following Actions of Impact Management:

• Measure, assess and value: Value impacts on people and the natural environment in order to inform prioritisation and decision-making processes, as well as communicate impacts in impact account statements.

IFRS S2 is a disclosure standard for entities to communicate information about their climate-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, access to finance, or cost of capital over the short-, medium- or long-term.

Use this resource for the following Actions of Impact Management:

• Communicate: Disclose information related to: a) the governance processes, controls and procedures that the entity uses to monitor, manage and oversee climate-related risks and opportunities; b) the strategy for managing climate-related risks and opportunities; c) the processes used to identify, assess, prioritise and monitor climate-related risks and opportunities (including whether and how those processes are integrated into and inform overall risk management process); and d) performance in relation to its climate-related risks and opportunities, including progress towards any climate-related targets it has set, and any targets it is required to meet by law or regulation.