ISEAL Credibility Principles

Last updated: 2021

ISEAL’s Credibility Principles define the core values of credible and effective sustainability systems. They provide the foundations for systems to deliver greater impact.

Use this resource for the following Actions of Impact Management:

  • Verification, assurance & certification: Support the development and use of credible and effective market-based initiatives like sustainability standards and tools.

Model Framework for financial products for corporates with unspecified use of funds

Last updated: 2018

The Positive Impact (PI) 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 and other third parties, such as auditors. The 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 for the following Actions of Impact Management:

  • Implement: Deliver positive impact financial products. The PI Model Frameworks enables financial institutions and intermediaries to develop appropriate framework (or adapt existing frameworks) to inform decision-making (i.e. on financing /investments), support PI financial product development, to continually analyse and monitor portfolios; and verify and/or provide opinions on the PI nature of financial products.

Model Framework for specified use of proceeds

Last updated: 2018

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.

Environmental, Health, and Safety Guidelines

Last updated: 2007

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.

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.

SDG Investor Maps

Last updated: 2021

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.

Responsible business conduct due diligence for project and asset finance transactions

Last updated: 2022

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 for the following Actions of Impact Management:

  • Implement: Obtain practical recommendations to financial institutions on key aspects of the Responsible Business Conduct due diligence process, including stakeholder engagement, client confidentiality management and remediation processes.

Indicator Library

Last updated: 2023

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 contribution towards implementation of the Sustainable Development Goals

Last updated: 2019

This guidance provides practical information on how core indicators can be measured in a consistent manner and in alignment with countries’ needs on monitoring the attainment of the SDG agenda. It intends to assist entities to provide baseline data on sustainability-related issues in a consistent and comparable manner, which would meet the common needs of different stakeholders.

Use this resource for the following Actions of Impact Management:

  • Measure, assess and value: Collect information on the core indicators covering areas of economic, environmental, social and institutional performance. For each indicator, the guidance provides a definition, measurement methodology, and potential sources of information. The guidance also explains the links and alignment with relevant macro SDG indicators.
  • Communicate: Provide baseline data on sustainability-related issues in a consistent and comparable manner.

Principles of Corporate Governance

Last updated: 2023

The G20/OECD Principles of Corporate Governance are the international standard for corporate governance. They help policymakers evaluate and improve the legal, regulatory and institutional framework for corporate governance, with a view to supporting economic efficiency, sustainable growth and financial stability.

Use this resource for the following Actions of Impact Management:

  • 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.