Guiding Principles on Business and Human Rights

Last updated: 2012

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.

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.

The Guide to Social Return on Investment (SROI)

Last updated: 2012

This guidance document provides a framework for calculating Social Return on Investment (SROI), which can be used by anyone interested in measuring, managing and accounting for social value or social impact

Use this resource for the following Actions of Impact Management:

  • Measure, assess and value: Monetise the social value an organisation creates, preserves or erodes for its stakeholders. This methodology guides an organisation through the process of valuing impact from the perspective of all affected stakeholders.