Multi-topic

The overall objective of the Initiative is to advance human rights and positive outcomes for people through investor stewardship. The Initiative will primarily seek change through investors’ use of influence with portfolio companies. The following three expectations will be set for engagement focus companies:

• Fully implement the UNGPs –the guardrail of corporate conduct on human rights
• Align their political engagement with their responsibility to respect human rights
• Deepen progress on the most severe human rights issues in their operations and across their value

Use this resource to:

• Identify: Select the companies and sectors that investors can engage with, in support of the Initiative’s overall objectives. This includes identifying the sectors and companies where human rights and impacts are most severe.
• Implement: Determine where investors within the Initiative can influence (through stewardship) sectors and companies, to advance respect for human rights.

The GRI Standards are a modular system of interconnected standards for reporting on sustainability performance, covering a wide range of sustainability topics, including climate change, human rights, labour practices and product responsibility. They enable organisations to measure, manage and communicate their sustainability performance effectively.

Use this resource for the following Actions of Impact Management:

• Communicate: Report to all stakeholders on material topics that reflect the organisation’s most significant impacts. GRI’s standardised metrics help the organisation and its stakeholders compare performance with others.

The B Impact Assessment is an evaluation tool used by businesses to measure and manage their social and environmental impact. It assesses performance across various impact areas, including governance, workers, community, environment and customers.

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 SDG Impact Standards for Enterprises provide a practical guide and self-assessment tool for integrating the Sustainable Development Goals (SDGs) into organisational decision-making.

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.

This report recommends a set of sector-specific, SDG-related metrics by drawing on metrics from existing standard setters and benchmarks. It was published by the Global Investors for Sustainable Development (GISD) Alliance, a group of 30 large investment firms that aims to scale-up long-term finance and investment in sustainable development. The GISD is steered by UN DESA.

Use this resource for the following Actions of Impact Management:

• Communicate: Include recommended SDG-related metrics in stakeholder disclosures.

Reporting framework that provides principles-based guidance for organisations seeking to create an integrated report, containing both financial and non-financial information. The guidance is tailored specifically for private sector, for-profit companies, but the Framework can also be applied to the public sector and non-for-profit organisations.

Use this resource to:

• Communicate: Report to providers of financial capital on sustainability topics that are likely to affect value creation over the short-, medium-, and long-term.

This reporting framework offers companies seven guiding principles and 12 reporting requirements to help prepare (financially) material and decision-useful environmental disclosures for the mainstream report. CDSB additionally offers topic-specific guidance for companies, such as on climate-related reporting and climate accounting.

Use this resource to:

• Measure, assess and value: Understand the measurement and disclosure standards and guidance for organisations, so that investors can provide capacity to the asset to help adherence.
• Communicate: Understand how underlying assets might prepare environmental and climate change information in a way that connects to mainstream financial information.

The Impact Standards for Financing Sustainable Development (IS-FSD) is a framework for donors, development finance institutions (DFIs) and their private partners to make financial decisions that maximise their positive contribution to the SDGs. The Standards are harmonised with the UNDP SDG Impact Standards.

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 Harmonized Indicators for Private Sector Operations (HIPSO) are a set of standardised indicators for development finance institutions (DFIs). They provide a common framework for measuring and reporting on the development impact of private sector investments and projects, covering areas such as job creation, environmental sustainability, social inclusion and economic growth.

Use this resource for the following Actions of Impact Management:

• Measure, assess and value: Select from a catalogue of metrics specifically designed for DFIs.

CDP’s Disclosure System is a tool for investors, companies, cities, states and regions to manage their environmental impacts. It enables these organisations to make their environmental impacts transparent, to understand how to reduce their negative impacts and to progress towards environmental stewardship.

Use this resource for the following Actions of Impact Management:

• Communicate: Report to all stakeholders on climate change, forests and water security, based on the organisation’s governance and policy, risks and opportunity management, environmental targets, and strategy and scenario analysis. Responses receive a grade from A-D based on the organisation’s disclosed performance.