Resource List

ISO’s 31000 risk management standards cover all types of risk and are applicable to all organisations regardless of their type, size, activities and location. It is intended for use by anyone who manages risks, rather than solely professional risk managers.

The ISO Standards for validation, verification and assurance specify general principles and requirements for the validation and verification process of sustainability information, including reporting on environmental, social, governance (ESG) and other sustainability aspects. It also provides general principles and requirements for determining the categorisation of quantitative and qualitative information.

The Guidelines for Multinational Enterprises are a set of voluntary principles and standards that promote responsible business conduct among multinational enterprises (MNEs). They cover various areas, including human rights, labour relations, environmental protection, anti-corruption and consumer protection, aiming to help MNEs align their business practices with societal expectations, and contribute to sustainable development.

This is a cross-cutting resource, meaning that it supports the internal impact management process as a whole, rather than one or a few of the Actions of Impact Management.

The GIIN Operating Principles for Impact Management provide a framework for investors and fund managers to manage and measure their impact. The principles outline best practices for impact management across the investment lifecycle, from strategy development to implementation, monitoring and reporting.

This is a cross-cutting resource, meaning that it supports the internal impact management process as a whole, rather than one or a few of the Actions of Impact Management.

The principles provide guidance for financial institutions and their public and private stakeholders to transition to an impact-based economy that can deliver on people’s needs and aspirations within planetary boundaries. The Principles promote Positive Impact Finance as a key solution for bridging the funding gap required to achieve the Sustainable Development Goals (SDGs).

Use this resource for the following Actions of Impact Management:

• Implement: Understand key definitions and requirements for the delivery and assessment of positive impact finance.

The Principles for Responsible Banking (PRB) guide banks in aligning their business strategies with society’s goals, as well as promoting sustainability. These principles aim to encourage banks to play a crucial role in achieving global sustainable development objectives, including addressing climate change, promoting financial inclusion and fostering sustainable economic growth.

This is a cross-cutting resource, meaning that it supports the internal impact management process as a whole, rather than one or a few of the Actions of Impact Management.

The Principles for Sustainable Insurance function as a global framework that guide the insurance industry in addressing risks and opportunities related to environmental, social, and governance (ESG) factors.

Use this resource for the following Actions of Impact Management:

• Strategy: Commit to considering ESG risks and opportunities in insurance practices, and to working with other industry participants to do the same. These Principles are relevant to insurers in their dual role as both corporates entities conducting operations, and as organisations with investment activities.
• Governance: Embed ESG issues into decision-making processes and policies.

The Principles of Social Value guide organisations in considering social value in decision-making, aiming to optimise value for all stakeholders materially affected by their activities. The practice standards help organisations to implement each principle to a point where they are accountable for their activities.

This is a cross-cutting resource, meaning that it supports the internal impact management process as a whole, rather than one or a few of the Actions of Impact Management.

The SDG Impact Standards for Bond Issuers are practice standards that provide a common language and a system for integrating sustainable development issues, the Sustainable Development Goals (SDGs) and impact management practices into business and investment decision-making.

Use this resource for the following Actions of Impact Management:

• Implement: The standards are designed to transform how enterprises and investors think about value creation, and integrate impact management and contributing positively to the SDGs.

The SDG Impact Standards for Enterprises provide a practical guide and self-assessment tool for integrating the Sustainable Development Goals (SDGs) into organisational decision-making.

This is a cross-cutting resource, meaning that it supports the internal impact management process as a whole, rather than one or a few of the Actions of Impact Management.