17 SDGs

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.
• Implement: 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.

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:

• Implement: Refer to key definitions and recommended practices when embedding impact management into strategy, governance and management approach.

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.

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:

• Measure, assess and value: Identify SDG-related metrics for eight sectors. Organisations can consider measuring the metrics specific to their sector.
• Communicate: Include recommended SDG-related metrics in disclosure to stakeholders.

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:

• Communicate: Organisations can use the recommendations to guide their disclosure related to SDGs.

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.

This resource calls upon organisations to:

• Strategy: Set impact objectives framed in terms of the SDGs and country priorities
• Governance: Set up processes and embed practices that are aligned with the SDG Impact Standards.
• Measure, assess and value: 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.
• Set targets and plan: under construction
• Implement: under construction
• Communicate: Disclose how impacts are managed and measured

Tool designed to help organisations measure and manage their impacts in relation to the Sustainable Development Goals.

Use this resource to:

• Identify: 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, assess and value: Obtain 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.

Forthcoming: Assurance criteria for demonstrating adherence to the SDG Impact Standards for Enterprises, Private Equity Funds or Bonds, and associated certification.

Use this resource to:

• Measure, assess and value: Review certifications from underlying assets to check their systems and processes adhere to the SDG Impact Standards.
• Verification, assurance and certification: Certify that an organisation’s systems and processes adhere to the SDG Impact Standards.

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:

• Measure, assess and value: Assess the actual or expected performance of a portfolio of investments using classification.
• Communicate: Publicly disclose the performance of a portfolio of investments using classification.

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.

This resource calls upon organisations to

• Measure, Assess and Value: Develop an impact management and measurement framework
• Set targets and plan: Set portfolio level impact goals.
• Implement: under construction
• Verification, assurance and certification: Disclose how the SDGs and sustainability are integrated into decision-making and report on performance