Resource List

This reporting framework offers companies seven guiding principles and 12 reporting requirements to help prepare (financially) material and decision-useful environmental disclosures for the mainstream report. CDSB additionally offers topic-specific guidance for companies, such as on climate-related reporting and climate accounting.

Use this resource to:

• Measure, assess and value: Understand the measurement and disclosure standards and guidance for organisations, so that investors can provide capacity to the asset to help adherence.
• Communicate: Understand how underlying assets might prepare environmental and climate change information in a way that connects to mainstream financial information.

The CFO Principles on Integrated SDG Investments and Finance guide companies in aligning their sustainability commitments with credible corporate finance strategies geared towards contributing to the Sustainable Development Goals (SDGs).

Use this resource for the following Actions of Impact Management:

• Implement: Integrate impact management and SDG contribution into the organisation’s corporate finance function.

Participating in the UN Global Compact requires a commitment from organisations to report annually on efforts to operate responsibly in four areas: human rights, labour, environment and anti-corruption.

Use this resource to:

• Communicate: Submit an annual Communication on Progress on implementing the Ten Principles of the UN Global Compact.

The Methodology for Comparing and Assessing Impact provides an analytical framework to compare impact performance, with a specific focus on variance and the extent of the change required to enable meaningful contribution toward impact.

Use this resource for the following Actions of Impact Management:

• Monitor, learn and adapt: Determine to what extent an investment contributes meaningfully to social or environmental progress.

The Core Characteristics of Impact Investing define the growing approach of impact investing, and offer the financial markets greater clarity on what constitutes credible impact investing.

This resource is for the following Actions of Impact Management:

• Strategy: Intentionally contribute to positive social and environmental impact by using evidence and impact data in investment design, enabling the investor to manage impact performance and contribute to the growth of impact investing overall.

The Corporate Impact Analysis Tool helps banks and investors understand the actual and potential impacts of their clients and investee companies, as part of their impact management strategy and processes.

Use this resource for the following Actions of Impact Management:

• Implement: Banks and investors can use the Tool’s findings to carry out portfolio management and client engagement. Additionally, the Tool can be used by enterprises themselves to integrate impact management into their own strategic planning and business development practices.

Guidance on designing impact measurement systems for impact investments selection.

Use this resource to:

• Measure, assess and value: Design an impact measurement system for impact investments.

The Global Investors for Sustainable Development (GISD) Alliance, steered by UN DESA, reached consensus on a common definition of Sustainable Development Investing (SDI) to help establish norms that differentiate investment strategies.

Use this resource for the following Actions of Impact Management:

• Implement: Refer to key definitions and recommended practices when embedding impact management into strategy, governance and management approach.

This paper sets out how investors wanting to pursue sustainability outcomes may need to adjust how they make a divestment decision or formulate an overall approach to divestment.

Use this resource to:

• Implement: Understand how to make a divestment decision or to formulate an overall approach to divestment in order to pursue sustainability outcomes.

A framework that incorporates financial materiality and sustainability performance calibrated to progress on sustainability outcomes. This resource also considers sources of data needed to complete this picture across entities such as companies, governments and global institutions and activities.

Use this resource to:

• Identify: Identify current and forward-looking information that assesses the range of sustainable risks and opportunities.
• Measure, assess and value: Assess and interpret a company’s sustainability performance and alignment in the context of long-term sustainability goals and thresholds.