Integrated Thinking Principles

Last updated: 2022

The Integrated Thinking Principles are a set of guidelines promoting integrated thinking in corporate reporting. Integrated thinking encourages organisations to consider how financial, as well as environmental, social and governance (ESG) factors are interconnected and affect long-term value creation.

Use this resource for the following Actions of Impact Management:

  • Communicate: Provide disclosures that explain how financial and non-financial factors are considered in decision-making processes and contribute to long-term value creation.

Standard on applying Social Value Principle 8: Be Responsive

Last updated: 2022

This document sets the SVI Standard to apply Principle 8: Be Responsive. The essence of this Principle is to take action; to make decisions about social value in response to data and measurement.

Use this resource to:

  • Implement: Create a structured ‘impact management approach’ that can guide decision making at strategic, tactical, and operational levels to optimise impacts on wellbeing for all materially affected stakeholder groups. This means implementing activities that are designed to maximise the extent and rate of positive changes in wellbeing, whilst also identifying and eliminating activities that result in negative changes in wellbeing as fast as possible.

Guiding Principles on Business and Human Rights

Last updated: 2012

The UN Guiding Principles on Business and Human Rights are a set of guidelines for states and companies to prevent, address and remedy human rights abuses committed in business operations.

Use this resource for the following Actions of Impact Management:

  • Strategy: Commit to preserving human rights, observing the states’ duty to protect human rights and corporations’ responsability to respect human rights.
  • Governance: Embed human rights considerations into decision-making policies and processes.
  • Implement: Set up human rights due diligence.

SDG Impact Standards for Enterprises

Last updated: 2021

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.

Impact Standards for Financing Sustainable Development (IS-FSD)

Last updated: 2021

The Impact Standards for Financing Sustainable Development (IS-FSD) is a framework for donors, development finance institutions (DFIs) and their private partners to make financial decisions that maximise their positive contribution to the SDGs. The Standards are harmonised with the UNDP SDG Impact Standards.

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.

Operating Principles for 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.

CFO Principles on Integrated SDG Investments and Finance

Last updated: 2020

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.

Principles for Sustainable Insurance

Last updated: 2012

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.

Principles for Responsible Banking

Last updated: 2019

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.

Principles for Positive Impact Finance

Last updated: 2017

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.