Resource List
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Target Setting Protocol: Second Edition
The Protocol sets out the UN-convened Net-Zero Asset Owner Alliance Alliance’s approach to target setting and reporting. The first edition of this Protocol focused on the period 2020–2025. This second edition also outlines the ambition towards 2030.
Use this resource to:
- Set targets and plan: Set science-based targets on financed emissions using short-term targets for a 1.5 degree Celsius aligned, net-zero world by 2050.
TCFD recommendations
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.
Use this resource to:
- Communicate: Follow recommendations to structure climate-related financial disclosures. Other voluntary standards can be used in conjunction with TCFD recommendations.
TEG Interim Report on EU Climate Benchmarks and Benchmarks’ ESG Disclosures
The EU Climate Transition Benchmarks (CTB) and Paris-Aligned Benchmarks (PAB) are examples of portfolio impact benchmarking techniques being employed in regulation. The regulation sets out requirements for index providers to construct investable indexes that are on a 7% decarbonisation trajectory.
Use this resource to:
- Measure, assess and value: Review EU’s proposed approach for establishing benchmarks, which incorporates greenhouse gas emissions at portfolio level. A climate benchmark serves as an investment performance benchmark for GHG emission-related strategies; an engagement tool and a policy benchmark to help guide strategic asset allocation.
Ten Principles of the UN Global Compact
Principles that list how organisations should, at a minimum, meet fundamental responsibilities in the areas of human rights, labour, environment and anti-corruption. The Ten Principles apply across all geographies in which the enterprise operates, and good practices in one area do not offset harm in another. They draw on several international declarations and other authoritative documents.
This resource calls upon organisations to:
- Strategy: Align strategy with the Ten Principles prioritising societal needs such as the SDGs.
- Governance: Incorporate the Ten Principles into operations to support the SDGs.
The Guide to Social Return on Investment (SROI)
Guidance on conducting identifying, measuring and valuing social impact to calculate Social Return On Investment (SROI).
Use this resource to:
- Monetise the social value an organisation creates, preserves, or erodes for stakeholders. This methodology guides an organisation through the process of valuing impact from the perspective of all affected stakeholders.
WBA Benchmark Methodologies
Benchmarks that rank companies based on their impact. The WBA recognises that transformations are needed to achieve sustainability across seven systems. In each of these seven systems, companies that have a big role to play in hindering or advancing progress towards a sustainable future are identified as ‘keystone’ companies. WBA then develops a publicly available methodology for each system (or component of a system), drawing on existing standards to identify relevant topics and associated metrics for companies to disclose against.
Use this resource to:
- Find the methodology that corresponds best to the ‘system’ that the organisation operates within. Understand the list of topics and methodologies in the relevant ‘system’ when identifying sustainability topics to measure
WBA Benchmarks
Benchmarks that rank companies and financial institutions based on their impact. The WBA recognises that transformations are needed to achieve sustainability across seven systems (financial, decarbonisation and energy, food and agriculture, digital, social, urban, and nature). In each of these seven systems, companies that have a big role to play in hindering or advancing progress towards a sustainable future are identified as ‘keystone’ companies. WBA then develops a publicly available methodology for each system (or component of a system), drawing on existing standards to identify relevant topics and associated metrics for companies to disclose against.
Use this resource to:
- Benchmarking and rating: Assess underlying asset performance whilst reviewing the methodologies to understand the approach to scoring.
Why and how investors should act on human rights
This paper sets out how investors can ensure they respect human rights across all their investment activities, as defined by the UN and OECD.
Use this resource to:
- Measure, assess and value: Understand the extent to which investors are facilitating human rights harm; the extent to which they could or should have known; and the quality of any mitigating steps.
World Bank Open Data
Database of the World Bank’s publicly available statistics.
Use this resource to:
- Identify: Use the database to identify areas of need in relation to specific sustainability topics. Especially useful for organisations designing business models to meet the needs of a group of people or the natural environment.