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.

Use this resource to:

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

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.

Use this resource to:

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

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:

• Strategy: under construction
• 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.
• Measure, assess and value: 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.
• Implement: Cease, prevent or mitigate negative impacts and provide for or cooperate in remediation where appropriate.

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

Use this resource to:

• Strategy: Engage stakeholders and understanding their objectives and needs in order to design a business model around delivering these objectives.
• Governance: under construction
• Identify: under construction
• Measure, assess and value: 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.
• Set targets and plan: Use the guidance on engaging stakeholders and understanding their objectives and needs in order to design a business model around delivering these objectives.
• Implement: Integrate information on social value into management decision-making.