Resource list

Regulation that sets out performance thresholds for organisations to classify their economic activities as “sustainable” according to European policy objectives.

Use this resource to:

• Identify sustainability topics: Find the economic activities that correspond to the organisation and review what the taxonomy says about likely impacts on sustainability. This can be an input into identifying sustainability topics to measure. This regulation is based on research connecting economic activities to likely significant impacts on six environmental objectives. Currently, research related to objectives of climate change mitigation and adaptation are most developed.

Guidance for setting science based targets related to climate, specifically for financial institutions.

Guidance on the types of data needed to understand and assess impact performance. The IMP community of 2000+ practitioners identified five dimensions of impact that can be broken down into 15 more detailed data categories.

Use this resource to:

• Assess impacts: Use the five dimensions as a checklist to ensure the information gathered is sufficient for the decision it will inform (see also the ‘ABC’ methodology).

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.

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 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.

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.

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.

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.

A set of harmonised metrics developed by subject matter experts and impact management practitioners, that have been agreed upon by Development Finance Institutions (DFIs) and other private sector partners.

In March 2021, HIPSO together with IRIS+ have published the Joint Impact Indicators, a harmonised set of basic indicators that are available for the impact investment community at large. Further harmonisation work continues: work is underway to map various investor metric sets and corporate disclosure standards, with a view to achieving global consistency. E.g. IRIS+-GRI, B Lab-GRI, HIPSO-IRIS+.

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.