Resource List

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.

IFRS S1 is a disclosure standard for entities to communicate information on its sustainability-related risks and opportunities, which is useful to users of general purpose financial reports in making decisions relating to providing resources to the entity.

Use this resource for the following Actions of Impact Management:

• Communicate: Disclose information on all sustainability-related risks and opportunities, setting out how an entity prepares and reports its sustainability-related financial disclosures. The standard sets out general requirements for the content and presentation of those disclosures (in particular, on governance processes, strategy, identification and assessment of sustainability-related risks and opportunities, and progress towards targets).

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.

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.

The SASB Standards are reporting standards that provide industry-specific disclosure topics and associated metrics for measuring performance across 26 General Issue Categories (or sustainability topics). Management or mismanagement of performance on these sustainability topics may create, preserve or erode value for a typical organisation in a given industry over time.

Use this resource for the following Actions of Impact Management:

• Communicate: Report to providers of financial capital on sustainability topics that are likely to affect how value is created, sustained or eroded for the organisation over the short-, medium- and long-term.

This guidance helps organisations to set nature-related science-based targets. More generally, SBTn is embarking on a multi-year strategy to develop guidance for translating planetary thresholds and societal goals into company-specific targets for air, water, land, biodiversity and ocean.

Use this resource for the following Actions of Impact Management:

• Set targets and plan: Set a company-specific target that references an ecological threshold for nature.

The SDG Action Manager is a digital tool designed to help organisations measure their impact across various sustainability areas, set goals aligned with the SDGs, and track progress over time. The questionnaire, which draws from B Lab’s B Impact Assessment and the UN Global Compact’s 10 Principles, enables organisations to collect performance information on the SDGs that are most relevant to manage, based on its size, sector and geography. It was developed through research and public consultation and so provides an evidence-based starting point for identifying sustainability topics to measure.

Use this resource for the following Actions of Impact Management:

• Governance: Prioritise governance mechanisms that address the organisation’s key sustainability risks and enhance its resilience against potential challenges.
• Identify: Understand the most relevant SDGs to manage based on the organisation’s size, sector, and geography.
• Measure, assess and value: Obtain a set of metrics.
• Set targets and plan: Set specific, measurable, achievable, relevant, and time-bound (SMART) targets related to sustainable development. Organisations can align their targets with the specific indicators and targets outlined in the SDGs.

The SDG Impact Assurance Scheme is an assurance criteria for demonstrating adherence to the SDG Impact Standards for Enterprises, Private Equity Funds or Bonds, and associated certification.

Use this resource for the following Actions of Impact Management:

• Verification, assurance & certification: Certify that an organisation’s systems and processes adhere to the SDG Impact Standards.

The SDG Impact Standards for Bond Issuers are practice standards that provide a common language and a system for integrating sustainable development issues, the Sustainable Development Goals (SDGs) and impact management practices into business and investment decision-making.

Use this resource for the following Actions of Impact Management:

• Implement: The standards are designed to transform how enterprises and investors think about value creation, and integrate impact management and contributing positively to the SDGs.

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.