Multi-topic

Guidance that provides a set of minimum requirements that investors should meet to prevent negative social or environmental impacts.

Use this resource to:

• Implement: Act on minimum requirements for risk management, labour, resource efficiency, community, land resettlement, biodiversity, indigenous people and cultural heritage.

GRI is developing standards for 40 sectors to compliment their current topic standards.

Use this resource to:

• Identify: Identify sustainability topics to measure using the list of topics listed for each Sector Standard.
• Measure, assess and value: Identify metrics to measure for each significant topic. The standards themselves provide guidance on selecting metrics to report.
• Communicate: Report to all stakeholders on ‘material topics’ that reflect the organisation’s most significant impacts. The Sector Standards are a helpful starting point for identifying likely significant impacts.

The B Corp Certification is an assessment process that evaluates a company’s social and environmental performance, as well as governance and transparency. Organisations that achieve B Corp Certification demonstrate a commitment to meeting a high standard of responsible business practices and accountability.

Use this resource for the following Actions of Impact Management

• Verification, assurance and certification: Achieve B Corp certification by meeting the standards set by B Lab, demonstrating a commitment to social and environmental performance, accountability and transparency.
• Benchmarking and rating: Compare impact scores and metrics with those of other organiations within the same industry or sector.

These benchmarks rank companies and financial institutions based on their impact performance. The World Benchmarking Alliance (WBA) recognises that transformational change across seven systems (financial, decarbonisation and energy, food and agriculture, digital, social, urban, and nature) are needed to achieve sustainability. In each of these systems, companies that have a big role to play in hindering or advancing progress towards a sustainable future are identified as ‘keystone’ companies. The WBA then draws from existing standards to develop a publicly available methodology for each system (or component of a system). The methodology identifies the relevant topics and associated metrics for companies to disclose against.

Use this resource for the following Actions of Impact Management:

• Benchmarking and rating: Compare performance with other companies ranked according to WBA’s benchmarks.

Guidance on how to integrate the Sustainable Development Goals into reporting processes.

Use this resource to:

• Communicate: Use the guidance to disclose positive and negative contributions to the Sustainable Development Goals.

Benchmarks that rank companies based on their impact. The WBA recognises that transformations are needed to achieve sustainability across seven systems. In each of these seven systems, companies that have a big role to play in hindering or advancing progress towards a sustainable future are identified as ‘keystone’ companies. WBA then develops a publicly available methodology for each system (or component of a system), drawing on existing standards to identify relevant topics and associated metrics for companies to disclose against.

Use this resource to:

• Find the methodology that corresponds best to the ‘system’ that the organisation operates within. Understand the list of topics and methodologies in the relevant ‘system’ when identifying sustainability topics to measure

The SASB Materiality Map is a tool to help companies identify and prioritise sustainability issues that are financially material to their industry. It provides a framework for assessing the relevance and impact of environmental, social, and governance (ESG) factors on business performance and value creation.

Use this resource for the following Actions of Impact Management:

• Communicate: Use disclosure guidance and standards to disclose on material issues, recognising how various sustainability factors have a material impact on the viability of a company as well as its financial performance.

Database of the OECD’s publicly available statistics.

Use this resource to:

• Identify: Use the database to identify areas of need in relation to specific sustainability topics. Especially useful for organisations designing business models to meet the needs of a group of people or the natural environment.

Database of the World Bank’s publicly available statistics.

Use this resource to:

• Identify: Use the database to identify areas of need in relation to specific sustainability topics. Especially useful for organisations designing business models to meet the needs of a group of people or the natural environment.

The Guidelines for Multinational Enterprises are a set of voluntary principles and standards that promote responsible business conduct among multinational enterprises (MNEs). They cover various areas, including human rights, labour relations, environmental protection, anti-corruption and consumer protection, aiming to help MNEs align their business practices with societal expectations, and contribute to sustainable development.

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.