Reporting standards and frameworks

The Model Frameworks provide guidance on integrating holistic impact analysis into business processes and decision-making, spanning different business lines and asset types. They can be used by financial institutions, as well as by third parties such as auditors. This Model Framework covers financial products for corporates where the funds raised or guarantees issued are used at the corporate’s discretion, without any specified use.

Use this resource to:

• Deliver positive impact financial products. The PI Model Framework enables financial institutions or intermediaries tto develop appropriate frameworks or adapt their existing frameworks to serve a number of purposes: for decision-making (i.e. on financing /investments); for the development of PI financial products, or for on-going analysis/monitoring of portfolios; and
• Verify and/or provide opinions on the PI nature of financial products.

The Model Frameworks provide guidance on integrating holistic impact analysis into business processes and decision-making, spanning different business lines and asset types. They can be used by financial institutions, as well as by third parties such as auditors. This Model Framework covers Financial Products where the funds raised or guarantees issued are used for a specific purpose, in this case Project-related finance within the scope of the Equator Principles.

Use this resource to:

• Deliver positive impact financial products. The PI Model Frameworks enables financial institutions or intermediaries to develop appropriate frameworks or adapt their existing frameworks to serve a number of purposes: for decision-making (i.e. on financing /investments); for the development of PI financial products, or for on-going analysis/monitoring of portfolios; and
  
• Verify and/or provide opinions on the PI nature of financial products.

The environmental, health, and safety (EHS) guidelines are technical reference documents with general and industry-specific examples of good international industry practice (GIIP).

Use this resource to:

• Identify: Understand the performance levels and measures that are generally considered to be achievable in new facilities by existing technology at reasonable costs.

This resource sets out elements of credible corporate climate transition plans, which aim to align with the temperature goal of the Paris Agreement.

Use this resource to:

• Obtain a comprehensive overview of existing transition finance approaches, identifying the main challenges and solutions.

Country-level data and insights about SDG-enabling investment opportunities. This work focuses on the gap between interest in investing in SDGs and the business models that could provide investable opportunities.

Use this resource to:

• Identify: Identify investment themes in emerging markets which have significant potential to advance the SDGs that are aligned to government policies and sustainable national development needs.

This paper provides a common framework for financial institutions – and particularly development finance institutions – on how to carry out due diligence to identify, respond to, and publicly communicate on environmental and social risks associated with projects and assets they finance.

Use this resource to:

• Implement: Obtain practical recommendations to financial institutions on key aspects of the RBC due diligence process, including on stakeholder engagement, managing client’s confidentiality, providing for or contributing to the remediation process, etc.

This paper presents a conceptual framework for understanding the non-financial performance of firms through the lens of the OECD Well-being Framework.

Use this resource to:

• Better understand and navigate the selection of indicators in the ‘Social’ dimension of ESG. It can also help businesses align their metrics with those used in official statistics, thereby improving comparability across regions or sites in which a business operates.

The Indicator Library builds on the Impact Radar and the Sector-Impact Map to provide a compilation of impact-related indicators and metrics.

Use this resource to:

• Measure, assess and value: To find relevant indicators and metrics for impact measurement and assessment

Guidance on core indicators for entity reporting on the contribution towards the implementation of the Sustainable Development Goals.

Use this resource to:

• Understand and implement core indicators for entity reporting on the contribution towards the implementation of the Sustainable Development Goals. The guide provides detailed methodologies for calculating these indicators and potential sources of information for data gathering.

The G20/OECD Principles of Corporate Governance are the international standard for corporate governance.

Use this resource to:

• Governance: Evaluate and improve the legal, regulatory and institutional framework for corporate governance, with a view to supporting economic efficiency, sustainable growth and financial stability.