Resource List

The Ten Principles of the UN Global Compact list how organisations should, at a minimum, meet fundamental responsibilities in the areas of human rights, labour, environment and anti-corruption. They apply across all geographies in which the enterprise operates, and assert that good practices in one business area do not offset harm in another. They draw on several international declarations and other authoritative documents.

Use this resource for the following Actions of Impact Management:

• Strategy: Align strategy with the Ten Principles to prioritise societal needs such as the SDGs.

This guidance document provides a framework for calculating Social Return on Investment (SROI), which can be used by anyone interested in measuring, managing and accounting for social value or social impact

Use this resource for the following Actions of Impact Management:

• Measure, assess and value: Monetise the social value an organisation creates, preserves or erodes for its stakeholders. This methodology guides an organisation through the process of valuing impact from the perspective of all affected stakeholders.

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.

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

These benchmarks rank companies and financial institutions based on their impact performance. The World Benchmarking Alliance (WBA) recognises that transformational change across seven systems (financial, decarbonisation and energy, food and agriculture, digital, social, urban, and nature) are needed to achieve sustainability. In each of these systems, companies that have a big role to play in hindering or advancing progress towards a sustainable future are identified as ‘keystone’ companies. The WBA then draws from existing standards to develop a publicly available methodology for each system (or component of a system). The methodology identifies the relevant topics and associated metrics for companies to disclose against.

Use this resource for the following Actions of Impact Management:

• Benchmarking and rating: Compare performance with other companies ranked according to WBA’s benchmarks.

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.

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.

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.