Multi-topic

Signatories to the Principles for Responsible Banking (PRB) must use the reporting and self-assessment template as part of the requirements of the Principles.

Use this resource to:

• Show progress on implementing the Principles for Responsible Banking;
• Provide transparency about impacts and contributions; and
• Assess if PRB requirements are being met and obtain assurance.

The Impact Protocol provides a step-by-step guide of how to analyse and manage a bank’s portfolio impacts, as per UNEP FI’s holistic impact approach and in alignment with the requirements of the Principles for Responsible Banking. The Protocol provides an overview of the impact management process as a whole and is complemented by other UNEP FI resources including the Impact Management Tool and the Thematic Target-Setting Guidance, which can be used to operationalise the Protocol.

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.

The Core Characteristics of Impact Investing define the growing approach of impact investing, and offer the financial markets greater clarity on what constitutes credible impact investing.

This resource is for the following Actions of Impact Management:

• Strategy: Intentionally contribute to positive social and environmental impact by using evidence and impact data in investment design, enabling the investor to manage impact performance and contribute to the growth of impact investing overall.

The ‘ABC’ of impact provides a way to connect these high-level intentions – which are what most enterprises and investors start with – to the more granular dimensions of impact and data categories, which help to measure and manage impact.

Use this resource to:

• Connect high-level intentions – which are what most enterprises and investors start with – to the more granular dimensions of impact and data categories, which help to measure and manage impact.

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.

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 Principles for Responsible Banking (PRB) provide target-setting guidance on topics such as Resource Efficiency & Circular Economy, Biodiversity, Financial Health & Inclusion, Climate and Gender Equality.

Use this resource for the following Actions of Impact Management:

• Set targets and plan: Set targets in line with the requirements of the UN Principles for Responsible Banking.

The Due Diligence for Responsible Corporate Lending and Securities Underwriting provides a common global framework for financial institutions to identify, respond to and publicly communicate on environmental and social risks associated with their clients. Its aim is to advance human rights and positive outcomes for people through investor stewardship.

Use this resource for the following Actions of Impact Management:

• Implement: Cease, prevent or mitigate negative impacts, and provide for or cooperate in remediation where appropriate.

The Guidance provides practical support to enterprises seeking to implement of the OECD Guidelines for Multinational Enterprises, through plain language explanations of its due diligence recommendations and associated provisions.

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.

The Global Investors for Sustainable Development (GISD) Alliance, steered by UN DESA, reached consensus on a common definition of Sustainable Development Investing (SDI) to help establish norms that differentiate investment strategies.

Use this resource for the following Actions of Impact Management:

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