Resource List

The Natural Capital Protocol is a framework designed to help businesses identify, measure, and value their impacts and dependencies on natural capital. It provides a standardised approach for organisations to integrate natural capital considerations into their decision-making processes, enabling them to better understand and manage their relationship with nature.

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.

Under construction

Use this resource to:

• Under construction

Outlines the key stages of an assurance engagement, expectations of assurance professionals, and common types of information included in Extended External Reporting (EER) assurance engagements. The guidance has been developed to support assurers who are applying the ISAE 3000.

Use this resource to:

• Verification, assurance and certification: This guidance is not aimed at organisations but provides detailed information on issues that arise when assuring EER such as sustainability performance information, which organisations may still find useful.

The Guidance provides practical support to enterprises seeking to implement of the OECD Guidelines for Multinational Enterprises, through plain language explanations of its due diligence recommendations and associated provisions.

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 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.

Database of the OECD’s publicly available statistics.

Use this resource to:

• Identify: Use the database to identify areas of need in relation to specific sustainability topics. Especially useful for organisations designing business models to meet the needs of a group of people or the natural environment.

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.

Guidance that provides a set of minimum requirements that investors should meet to prevent negative social or environmental impacts.

Use this resource to:

• Implement: Act on minimum requirements for risk management, labour, resource efficiency, community, land resettlement, biodiversity, indigenous people and cultural heritage.

This tool is designed to help banks and investors holistically understand and manage the actual and potential impacts of their portfolios.

Use this resource for the following Actions of Impact Management:

• Identify: Understand the impact areas and topics associated with a bank’s portfolio, based on portfolio composition and context; and identify the bank’s most significant impact areas.
• Measure, assess and value: Assess current practice and performance vis-à-vis most significant impact areas, by combining the tool’s ‘Identification’ outputs with additional data; use the assessment as a basis for target-setting and defining the bank’s action plan.
• Set targets and plan: Define relevant and meaningful targets and action plans.
• Implement: Inform and carry out impact management process.
• Monitor, learn and adapt: Monitor practice and performance; and use the assessment to make improvements and adjust targets.

Signatories to the Principles for Responsible Banking (PRB) must use the reporting and self-assessment template as part of the requirements of the Principles.

Use this resource to:

• Show progress on implementing the Principles for Responsible Banking;
• Provide transparency about impacts and contributions; and
• Assess if PRB requirements are being met and obtain assurance.