TCFD recommendations

Last updated: 2017

Guidance that contains disclosure recommendations for information on the material financial impacts of climate-related risks and opportunities, including those related to the global transition to a lower-carbon economy. The TCFD recommendations are structured around the four pillars of Governance, Strategy, Risk Management, and Metrics and Targets.

For organisations

Use this resource to:

  • Disclose: Follow recommendations to structure climate-related financial disclosures. Other voluntary standards can be used in conjunction with TCFD recommendations.

For investors and financial institutions

Use this resource to:

  • Disclose: Follow recommendations to structure climate-related financial disclosures. Other voluntary standards can be used in conjunction with TCFD recommendations.

Principles for Positive Impact Finance

Last updated: 2017

Principles 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.

For organisations

Use this resource to:

  • Governance, strategy and management approach: Use as a reference for key definitions and requirements for the delivery and assessment of positive impact finance.

For investors and financial institutions

Use this resource to:

  • Strategy: Reference key definitions and recommended practices when embedding impact management into investment strategy, governance and management approach.

Responsible Business Conduct for Institutional Investors

Last updated: 2017

Guidance that explains the application of the OECD Guidelines for Multinational Enterprises in the context of institutional investors. The report highlights key considerations for institutional investors in carrying out due diligence that will help to identify and respond to environmental and social risks.

Use this resource to:

  • Governance: Embed responsible business conduct into policies and management systems.
  • Identify: Understand the responsible business conduct expectations for institutional investors, including a discussion of key considerations when identifying negative impacts and risks.
  • Assess: Understand the key considerations for institutional investors in carrying out due diligence as recommended by the OECD Guidelines for Multinational Enterprises (OECD Guidelines). This helps institutional investors to prevent and address adverse impacts related to human and labour rights, the environment, and corruption caused by companies in their investment portfolios.
  • Monitor: Monitor due diligence processes to prevent and address adverse impacts related to human and labour rights, the environment, and corruption caused by companies in their investment portfolios. 

Maximise Your Impact: A Guide for Social Entrepreneurs

Last updated: 2017

Guidance to help an organisation maximise the positive social value it creates.

Use this resource to:

  • Set and revise objectives: Use the guidance on engaging stakeholders and understanding their objectives and needs in order to design a business model around delivering these objectives.
  • Assess impact: Check whether the organisation has all the information it needs to assess impact. The guidance contains 10 questions that guide impact assessment and function as a checklist to ensure all necessary contextual information is collected.
  • Integrate and act: Follow the guide to integrate information on social value into management decision-making.