Resource List
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GISD Recommendations on SDG-related Disclosure
This short guidance recommends an approach to SDG-related disclosure based on the approach set out in the Task Force on Climate-related Financial Disclosures (TCFD).
The Global Investors for Sustainable Development Alliance (GISD) is a group of 30 large investment firms convened by the United Nations Secretary General. The GISD sits within the United Nations Department of Economic and Social Affairs (UNDESA) and aims to scale-up long-term finance and investment in sustainable development.
Use this resource to:
- Disclose: Organisations can use the recommendations to guide their disclosure related to SDGs.
GISD Sector-Specific SDG-related Metrics for Corporate Reporting
This report recommends a set of sector-specific, SDG-related metrics by drawing on metrics from existing standard setters and benchmarks.
The Global Investors for Sustainable Development Alliance (GISD) is a group of 30 large investment firms convened by the United Nations Secretary General. The GISD sits within the United Nations Department of Economic and Social Affairs (UNDESA) and aims to scale-up long-term finance and investment in sustainable development.
Use this resource to:
- Identify sustainability topics: The report suggests SDGs and related sustainability topics for eight sectors. Organisations can consider their sector and check whether the SDGs and related sustainability topics suggested are applicable to their own business.
- Measure sustainability performance: The report suggests SDG-related metrics for eight sectors. Organisations can consider measuring the metrics specific to their sector.
- Disclose: Organisations can include the recommended SDG-related metrics in their disclosure to stakeholders.
GRI Sector Standards
GRI is developing standards for 40 sectors to compliment their current topic standards.
Use this resource to:
- Identify sustainability topics: Use the list of topics listed for each Sector Standard as an input when identifying sustainability topics to measure.
- Disclose: Report to all stakeholders on ‘material topics’ that reflect the organisation’s most significant impacts. The Sector Standards are a helpful starting point for identifying likely significant impacts.
GRI Standards
Reporting standards designed to help organisations understand and disclose their impacts in a way that meets the needs of multiple stakeholders. These standards are arranged by a set of Universal Standards that apply to all organisations, and 35 Topic Standards that contain disclosures for impacts related to economic, environmental and social topics.
For organisations
Use this resource to:
- Measure sustainability performance: Identify metrics to measure for each significant topic. The standards themselves provide guidance on selecting metrics to report. Using standardised metrics helps the organisation and its stakeholders compare performance with others.
- Disclose: Report to all stakeholders on ‘material topics’ that reflect the organisation’s most significant impacts.
For investors and financial institutions
Use this resource to:
- Assess: Assets use the measurement and disclosure standards and guidance for organisations, and investors can provide capacity to help adherence.
GRI Topic-specific Standards
Reporting standards designed to help organisations understand and disclose their impacts in a way that meets the needs of multiple stakeholders. These standards are arranged by a set of Universal Standards that apply to all organisations, and 35 Topic Standards that contain disclosures for impacts related to economic, environmental and social topics.
For organisations
Use this resource to:
- Measure sustainability performance: Identify metrics to measure for each significant topic. The standards themselves provide guidance on selecting metrics to report. Using standardised metrics helps the organisation and its stakeholders compare performance with others.
- Disclose: Report to all stakeholders on ‘material topics’ that reflect the organisation’s most significant impacts.
For investors and financial institutions
Use this resource to:
- Identify: Refer to the Sector Standards as a starting point for identifying likely significant impacts.
- Disclose: Report to all stakeholders on ‘material topics’ that reflect the organisation’s most significant impacts. The Sector Standards are a helpful starting point for identifying likely significant impacts.
GRI Universal Standards
Reporting standards designed to help any organisation understand and disclose their impacts in a way that meets the needs of multiple stakeholders. There are a set of Universal Standards that apply to all organisations, and 35 Topic Standards that contain disclosures for impacts related to economic, environmental and social topics.
Use this resource to:
- Identify sustainability topics: Use the guidance in the Universal Standards (GRI 1, 2 and 3) when conducting a materiality assessment for reporting. This type of materiality assessment also helps identify sustainability topics to measure and manage.
How To Guide For Setting Science Based Targets
Guidance that provides a brief introduction to a leading methodology for translating planetary thresholds related to greenhouse gas emissions into company-specific targets. It also provides further links to more detailed implementation guidance.
Use this resource to:
- Set and revise objectives: Set a company-specific target for greenhouse gas emissions that incorporates an ecological threshold for a given global warming scenario.
- Assess impact: Assess performance against a company-specific target for greenhouse gas emissions that references an ecological threshold.
Impact Mappings
The excel-based Impact Mappings are standalone versions of the research embedded in UNEP-FI’s Impact Analysis Tools, split into two parts.
First, the Sector Mappings show the strength of connection between economic activities (using ISIC classification) and positive and negative impacts (using UNEP-FI’s Impact Radar). Second, the Needs Mappings track a selection of indicators at global, country and local levels as a way to estimate the sustainable development needs in different geographies.
For organisations
Use this resource to:
- Identify sustainability topics: Cross-check the organisations economic activities and geographic location against the Impact Mappings when identifying sustainability topics to measure.
For investors and financial institutions
Use this resource to:
- Identify: Understand the impact areas and topics associated to different economic activities by consulting the Sector-Impact map; understand both positive and negative associations; identify key sectors for different impact areas and topics.
- Assess: Review existing indicators and metrics for impact assessment by consulting the Indicator Library. Indicators and metrics from reporting standards and frameworks (GRI, SASB, CDP, TCFD), impact investor and development bank resources (IRIS+ and HIPSO), government taxonomies (EU Adaptation and Mitigation Taxonomies) and other sources have been collated to support indicator selection and interoperability between frameworks.
Impact-Weighted Accounts Initiative Research
Research on impact valuation published in the form of case studies and white papers. Specific illustrative examples are provided for product impact.
For organisations
Use this resource to:
- Estimate value created: Use research to learn about key considerations when monetising impact, using publicly available information on companies.
For investors and financial institutions
Use this resource to:
- Assess: Learn about the key considerations when monetising impact, using publicly available information on companies.
In Focus: Addressing Investor Needs in Business Reporting on the SDGs
Recommendations on how to report on the Sustainable Development Goals in a way that best addresses investors’ information needs.
Use this resource to:
- Disclose: Use the guidance when preparing reporting for investors.