Resource List

This document sets the SVI Standard to apply Principle 6: Be Transparent. The essence of this Principle is to take action; to make decisions about social value in response to data and measurement.

Use this resource to:

• Communicate: Demonstrate the basis on which the analysis may be considered accurate and honest, and show that it will be reported to and discussed with stakeholders.

This document sets the SVI Standard to apply Principle 7: Verify the result. The essence of this Principle is to take action; to make decisions about social value in response to data and measurement.

Use this resource to:

• Verification, assurance and certification: Ensure stakeholders are involved in reviewing the final results and verifying them assurance is being provided on behalf of the people who experience the changes in their life.

This document sets the SVI Standard to apply Principle 8: Be Responsive. The essence of this Principle is to take action; to make decisions about social value in response to data and measurement.

Use this resource to:

• Implement: Create a structured ‘impact management approach’ that can guide decision making at strategic, tactical, and operational levels to optimise impacts on wellbeing for all materially affected stakeholder groups. This means implementing activities that are designed to maximise the extent and rate of positive changes in wellbeing, whilst also identifying and eliminating activities that result in negative changes in wellbeing as fast as possible.

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.

A set of internationally agreed goals that are required to create a more sustainable future for all people and the environment.

Use this resource to:

• Set targets and plan: Categorise objectives according to internationally agreed Sustainable Development Goals.

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.

Regulation that sets out sustainability disclosure requirements for financial market participants within the EU. It includes disclosure requirements for firm-level as well as for investment products. Disclosure requirements cover mitigation of negative impacts termed ‘principal adverse impacts’ and performance on sustainable investment objectives.

Use this resource to:

• Communicate: Review regulation for disclosure requirements for financial market participants in the EU

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. 

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.

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.