17 SDGs
Bridging the gap: How infrastructure can contribute to SDG outcomes
This discussion paper details the current approaches that infrastructure investors are adopting to consider the Sustainable Development Goals as part of their investment approaches.
Use this resource to:
- Identify: Identify outcomes caused by, contributed to and linked to their infrastructure investors, in relation to the SDGs.
- Act: Understand the methods by which infrastructure investors can achieve desired SDG outcomes. Ensure that outcomes in line with the SDGs are integrated into infrastructure investment processes.
Sector-specific SDG-related Metrics for Corporate Reporting
These metrics are designed to enable a better measurement of contributions to the Sustainable Development Goals (SDGs) by companies active in a particular sector. Investors can subsequently rely on this disclosure to make capital allocation decisions between companies in a given sector.
Use this resource to:
- Assess: Measure the contributions of companies to the Sustainable Development Goals (SDGs) that are active in a particular sector. Investors can subsequently rely on this disclosure to make capital allocation decisions between companies in a given sector.
Definition of Sustainable Development Investing
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:
- Strategy: Use as a reference for some key definitions and recommended practices when embedding impact management into strategy, governance and management approach.
SDG Impact Standards for Enterprises
Practice standards that provide a common language and a system for integrating sustainable development issues, the Sustainable Development Goals and impact management into business and investment decision-making. These practice standards also outline the ‘ABC’ classification methodology, which helps organisations assess whether an impact ‘Acts to reduce harm’, ‘Benefits stakeholders’, or ‘Contributes to solutions’ in relation to the SDGs.
Use this resource to:
Set up processes and embed practices that orient an organisation towards achieving the SDGs. The SDG Impact Standard contains practice indicators that are relevant to several actions. Use the links below to access guidance for different practice indicators. Alternatively, view the whole guidance document here.
- Governance, strategy, and management approach:
- Set and revise objectives:
- 1.1.1 / 1.1.2 / 1.1.3 / 1.1.4 / 1.1.5 / 1.1.6 / 1.1.7 / 1.1.8 / 1.1.9 / 1.1.10 / 1.1.11
- 1.2.1 / 1.2.2 / 1.2.3 / 1.2.4 / 1.2.5 / 1.2.6 / 1.2.7
- Identify sustainability topics:
- Measure sustainability performance:
- Assess impact:
- Estimate value created:
- Verify:
- Integrate and act:
- Disclose:
GISD Sector-Specific SDG-related Metrics for Corporate Reporting
This report recommends a set of sector-specific, SDG-related metrics by drawing on metrics from existing standard setters and benchmarks.
The Global Investors for Sustainable Development Alliance (GISD) is a group of 30 large investment firms convened by the United Nations Secretary General. The GISD sits within the United Nations Department of Economic and Social Affairs (UNDESA) and aims to scale-up long-term finance and investment in sustainable development.
Use this resource to:
- Identify sustainability topics: The report suggests SDGs and related sustainability topics for eight sectors. Organisations can consider their sector and check whether the SDGs and related sustainability topics suggested are applicable to their own business.
- Measure sustainability performance: The report suggests SDG-related metrics for eight sectors. Organisations can consider measuring the metrics specific to their sector.
- Disclose: Organisations can include the recommended SDG-related metrics in their disclosure to stakeholders.
GISD Recommendations on SDG-related Disclosure
This short guidance recommends an approach to SDG-related disclosure based on the approach set out in the Task Force on Climate-related Financial Disclosures (TCFD).
The Global Investors for Sustainable Development Alliance (GISD) is a group of 30 large investment firms convened by the United Nations Secretary General. The GISD sits within the United Nations Department of Economic and Social Affairs (UNDESA) and aims to scale-up long-term finance and investment in sustainable development.
Use this resource to:
- Disclose: Organisations can use the recommendations to guide their disclosure related to SDGs.
Impact Standards for Financing Sustainable Development (IS-FSD)
Practice standards to support donors in the deployment of public resources through DFIs and private asset managers, in a way that maximises the positive contribution towards the SDGs. The Standards are harmonised in approach with the UNDP SDG Impact Standards suite, the IS-FSD constitute a framework, ensuring that collectively (with the SDG Impact Standards for PE Funds, Bond Issuers and Enterprises) they help to connect actors across the system using a common language and approach for integrating SDG impacts in the investment strategy and throughout the investment process and governance structures.
Use this resource to:
- Governance: Set up processes and embed practices that are aligned with the SDG Impact Standards.
- Assess: Understand whether all relevant information is being actioned to understand impact. The Standards outline how baselines, social/ ecological thresholds and other contextual information should be included in assessment of whether an underlying asset is contributing to the SDGs.
SDG Action Manager
Tool designed to help organisations measure and manage their impacts in relation to the Sustainable Development Goals.
For organisations
Use this resource to:
- Identify sustainability topics: Fill in the online questionnaire to understand the SDGs most relevant to manage, based on the organisation’s size, sector, and geography. The questionnaire draws from B Lab’s B Impact Assessment and the UN Global Compact’s 10 Principles. It was developed through research and public consultation and so provides an evidence-based starting point for identifying sustainability topics to measure.
- Measure sustainability performance: Use the SDG Action Manager as a set of metrics. The questionnaire enables organisations to collect performance information on the SDGs that are most relevant to manage, based on the organisation’s size, sector and geography.
- Assess impact: Fill in the questionnaire to track changes in performance over time. Each question is scored – some with reference to social or ecological thresholds – to help the organisation determine whether it is performing sustainably on that topic.
- Benchmark: The self-assessment tool helps organisations compare performance with peers on each SDG or as a whole organisation.
For investors and financial institutions
Use this resource to:
- Assess: Engage with underlying assets and support them in completing the SDG Action Manager Questionnaire. The multiple-choice, weighted question format helps underlying assets and their investors quickly judge whether performance on a topic is likely to be unsustainable or sustainable, and what they can do to improve.
SDG Impact Seal and Assurance Framework
Forthcoming: Assurance criteria for demonstrating adherence to the SDG Impact Standards for Enterprises, Private Equity Funds or Bonds, and associated certification.
For organisations
Use this resource to:
- Verify: Certify that an organisation’s systems and processes adhere to the SDG Impact Standards.
For investors and financial institutions
Use this resource to:
- Assess: Review certifications from underlying assets to check their systems and processes adhere to the SDG Impact Standards.
Impact Classification System
Forthcoming: Tool for investors to publicly classify the impact of their portfolios. The tool uses Impact Classes as a means to segment a portfolio by type of impact on two axes: the impact of underlying assets (A, B or C) and investor’s contribution. Users can also express the portfolio’s contribution to SDGs.
Use this resource to:
- Assess: Assess the actual or expected performance of a portfolio of investments using classification.
- Disclose: Publicly disclose the performance of a portfolio of investments using classification.