Reporting and assessment framework

Last updated: 2020

Tool to report on responsible investment activities annually.

This resource calls upon organisations to:

  • Communicate: Report on firm-wide and portfolio or strategy-specific investment practices.

Multilateral Development Banks’ Harmonized Framework For Additionality In Private Sector Operations

Last updated: 2018

The Multilateral Development Banks’ (MDB) Harmonized Framework For Additionality In Private Sector Operations standardises the assessment of “additionality” in private sector investments. Understanding additionality can increase access to finance for underserved markets, or enhance environmental and social standards by refering to the extent to which MDB finance contributes to outcomes.

Use this resource for the following Actions of Impact Management:

  • Monitor, learn and adapt: Identify the types of evidence to demonstrate additionality.

Responsible Business Conduct for Institutional Investors

Last updated: 2017

The Responsible Business Conduct for Institutional Investors helps institutional investors implement the due diligence provisions of the OECD Guidelines for Multinational Enterprises.

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.

Investing with SDG Outcomes: A Five-part Framework

Last updated: 2020

The “Investing with SDG Outcomes: A Five-part Framework” provides a high-level framework for investors to shape real-world outcomes in line with the Sustainable Development Goals (SDGs).

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.

CFO Principles on Integrated SDG Investments and Finance

Last updated: 2020

The CFO Principles on Integrated SDG Investments and Finance guide companies in aligning their sustainability commitments with credible corporate finance strategies geared towards contributing to the Sustainable Development Goals (SDGs).

Use this resource for the following Actions of Impact Management:

  • Implement: Integrate impact management and SDG contribution into the organisation’s corporate finance function.

Principles for Responsible Investment

The Principles for Responsible Investment (PRI) are a voluntary and aspirational set of investment principles that offer a selection of possible actions for investors to incorporate sustainability topics into their investment practices.

Use this resource for the following Actions of Impact Management:

  • Strategy: Commit to considering environmental, social and governance (ESG) risks and opportunities in investment decisions, and to working with other industry participants to do the same.
  • Governance: Adopt active ownership, and integrate sustainability topics into policies and governance practices.

Principles for Sustainable Insurance

Last updated: 2012

The Principles for Sustainable Insurance function as a global framework that guide the insurance industry in addressing risks and opportunities related to environmental, social, and governance (ESG) factors.

Use this resource for the following Actions of Impact Management:

  • Strategy: Commit to considering ESG risks and opportunities in insurance practices, and to working with other industry participants to do the same. These Principles are relevant to insurers in their dual role as both corporates entities conducting operations, and as organisations with investment activities.
  • Governance: Embed ESG issues into decision-making processes and policies.

Principles for Responsible Banking

Last updated: 2019

The Principles for Responsible Banking (PRB) guide banks in aligning their business strategies with society’s goals, as well as promoting sustainability. These principles aim to encourage banks to play a crucial role in achieving global sustainable development objectives, including addressing climate change, promoting financial inclusion and fostering sustainable economic growth.

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.

Principles for Positive Impact Finance

Last updated: 2017

The principles provide guidance for financial institutions and their public and private stakeholders to transition to an impact-based economy that can deliver on people’s needs and aspirations within planetary boundaries. The Principles promote Positive Impact Finance as a key solution for bridging the funding gap required to achieve the Sustainable Development Goals (SDGs).

Use this resource for the following Actions of Impact Management:

  • Implement: Understand key definitions and requirements for the delivery and assessment of positive impact finance.

Maximise Your Impact: A Guide for Social Entrepreneurs

Last updated: 2017

“Maximise Your Impact: A Guide for Social Entrepreneurs” proposes a practical approach for social entrepreneurs to understand and maximise the positive social value they create, supporting both the creation and development of impact-oriented organisations.

Use this resource for the following Actions of Impact Management:

  • Strategy: Develop a strategy and business model that address the root causes of the problem that the organisation is trying to solve.
  • Governance: Set the right governance structure and practices to serve the organisation’s mission.
  • Identify: Identify the problems and solutions that the organisation will seek to address, including through qualitative research and stakeholder engagement.
  • Measure, assess and value: Check whether the organisation has all the information it needs to assess its impacts. The guidance contains 10 questions that guide impact assessment, functioning as a checklist to ensure all necessary contextual information is collected.
  • Set targets and plan: Create an impact goal (the core problem that the organisation is trying to achieve), set targets and forecast changes that the organisation is planning to make towards the impact goal and associated targets.
  • Implement: Integrate information on social value into management decision-making.
  • Monitor, learn and adapt: Understand how to use the collected information to decide whether to change, stop or scale-up activities, and learn how to develop a set of recommendations about adapting targets.