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.

Principles to guide companies in aligning their sustainability commitments with credible corporate finance strategies geared towards contributing to the Sustainable Development Goals.

Use this resource to:

• Integrate impact management and contribution to the SDGs into the 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.

Guidance that 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 to:

• Measure, assess and value: Normalise measures of impact so that impact performance can be compared.
• Set targets and plan: Understand how an investor might contribute in analytic terms, in addition to other aspects of investor contribution.
• Monitor, learn and adapt: Determine how meaningful the contribution of the investor is.

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 calls upon organisations to:

• Intentionally contribute to positive social and environmental impact, use evidence and impact data in investment design, manage impact performance, and contribute to the growth of impact investing

Tool to help banks and investors understand the actual and potential impacts of their clients and investee companies, as part of their impact management strategies and processes.

Use this resource to:

• Identify: Understand the impact areas and topics associated with a corporate client/investee based on company type, sector and context; identify the company’s most significant impact areas.
• Measure, assess and value: Review existing metrics for impact measurement via the associated Indicator Library embedded within the tool to. UNEP-FI has collated 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 to support indicator selection and interoperability between frameworks.

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 overall objective of the Initiative is to advance human rights and positive outcomes for people through iIn 2020, the GISD Alliance reached consensus on a common definition of Sustainable Development Investing (SDI) that can help establish norms that differentiate investment strategies.

Use this resource to:

• 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.