Organisations

The Integrated Thinking Principles are a set of guidelines promoting integrated thinking in corporate reporting. Integrated thinking encourages organisations to consider how financial, as well as environmental, social and governance (ESG) factors are interconnected and affect long-term value creation.

Use this resource for the following Actions of Impact Management:

• Communicate: Provide disclosures that explain how financial and non-financial factors are considered in decision-making processes and contribute to long-term value creation.

The conceptual framework supports organisations to measure their non-financial performance through the lens of the OECD Well-being Framework. It encourages national statistical offices (NSOs) to further develop and harmonise statistics on stakeholder well-being and sustainability.

Use this resource for the following Actions of Impact Management:

• Measure, assess and value: Measure the well-being of stakeholders that operate within the operational boundaries of the organiastion, using the measurement framework and indicator set developed by the OECD.

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

This guidance provides practical information on how core indicators can be measured in a consistent manner and in alignment with countries’ needs on monitoring the attainment of the SDG agenda. It intends to assist entities to provide baseline data on sustainability-related issues in a consistent and comparable manner, which would meet the common needs of different stakeholders.

Use this resource for the following Actions of Impact Management:

• Measure, assess and value: Collect information on the core indicators covering areas of economic, environmental, social and institutional performance. For each indicator, the guidance provides a definition, measurement methodology, and potential sources of information. The guidance also explains the links and alignment with relevant macro SDG indicators.
• Communicate: Provide baseline data on sustainability-related issues in a consistent and comparable manner.

The G20/OECD Principles of Corporate Governance are the international standard for corporate governance. They help policymakers evaluate and improve the legal, regulatory and institutional framework for corporate governance, with a view to supporting economic efficiency, sustainable growth and financial stability.

Use this resource for the following Actions of Impact Management:

• 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.

The GRI Standards are a modular system of interconnected standards for reporting on sustainability performance, covering a wide range of sustainability topics, including climate change, human rights, labour practices and product responsibility. They enable organisations to measure, manage and communicate their sustainability performance effectively.

Use this resource for the following Actions of Impact Management:

• Communicate: Report to all stakeholders on material topics that reflect the organisation’s most significant impacts. GRI’s standardised metrics help the organisation and its stakeholders compare performance with others.

The B Impact Assessment is an evaluation tool used by businesses to measure and manage their social and environmental impact. It assesses performance across various impact areas, including governance, workers, community, environment and customers.

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 SDG Impact Standards for Enterprises provide a practical guide and self-assessment tool for integrating the Sustainable Development Goals (SDGs) into organisational decision-making.

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 excel-based Impact Mappings are standalone versions of the research embedded in UNEP FI’s Impact Analysis Tools, split into two parts. The first part, Sector Mappings, shows the strength of connection between economic activities (using ISIC classification) and positive and negative impacts (using UNEP FI’s Impact Radar). The second part, Needs Mappings, tracks a selection of indicators at global, country and local levels as a way to estimate the sustainable development needs in different geographies.

Use this resource for the following Actions of Impact Management:

• Identify: Use the Sector-Impact map to understand the impact areas and topics associated with different economic activities, understand positive and negative associations, and identify key sectors for different impact areas and topics.