Green Bond Principles

Last updated: 2021

The Green Bond Principles (GBP) seek to support issuers in financing environmentally sound and sustainable projects that foster a net-zero emissions economy and protect the environment.

Use this resource for the following Actions of Impact Management:

  • Implement: Use global guidelines that outline best practices when issuing bonds serving social and/or environmental purposes.
  • Verification, assurance and certification: Illustrate alignment with the four core components of the GBP.

IRIS+ Guidance / Build an Impact Portfolio

Last updated: 2021

This introductory document outlines how to use IRIS+ to inform investors’ decision-making when building an impact portfolio, enhancing their ability to achieve their impact and financial goals.

Use this resource to:

  • Measure, assess and value: Integrate impact actors into a single-asset-class impact portfolio in private markets.

ISEAL Credibility Principles

Last updated: 2021

ISEAL’s Credibility Principles define the core values of credible and effective sustainability systems. They provide the foundations for systems to deliver greater impact.

Use this resource for the following Actions of Impact Management:

  • Verification, assurance & certification: Support the development and use of credible and effective market-based initiatives like sustainability standards and tools.

SDG Investor Maps

Last updated: 2021

Country-level data and insights about SDG-enabling investment opportunities. This work focuses on the gap between interest in investing in SDGs and the business models that could provide investable opportunities.

Use this resource to:

  • Identify: Identify investment themes in emerging markets which have significant potential to advance the SDGs that are aligned to government policies and sustainable national development needs.

Making voting count: principle-based voting on shareholder resolutions

Last updated: 2021

This paper outlines what voting principles are, why they are needed, how voting principles can align with Active Ownership 2.0 (the PRI’s framework for more effective stewardship). It also explains how voting principles can be developed and applied to govern shareholder resolutions.

Use this resource for the following Actions of Impact Management:

  • Implement: Develop and apply high-level principles to govern voting on shareholder resolutions.

A Legal Framework for Impact

Last updated: 2021

This legal review found that while there are differences across jurisdictions and investor groups, where investing for sustainability impact approaches can be effective in achieving an investor’s financial goals, the investor will likely be required to consider using them and act accordingly.

It also provides an extensive suite of options for policymakers wishing to facilitate investing for sustainability impact, including changing investors’ legal duties and discretions, such as allowing the pursuit of sustainability goals as long as financial return goals are prioritised, and a presumption in favour of investor collaboration in tackling sustainability challenges.

Use this resource to:

  • Strategy: Understand whether the law permits, encourages, or even requires investors to manage the sustainability outcomes of their investments.

Investment mandates: Embedding ESG factors, improving sustainability outcomes

Last updated: 2021

Informed by interviews with asset owners and investment consultants, and data on industry practice, this report outlines common approaches and challenges to incorporating ESG considerations and sustainability outcomes in new or existing investment mandates.

Use this resource to:

  • Strategy: Explore how and to what extent asset owners can consider ESG factors when developing and designing investment mandates. Understand common approaches and challenges to incorporating ESG considerations and sustainability outcomes in new or existing investment mandates.

SDG Impact Standards for Enterprises

Last updated: 2021

The SDG Impact Standards for Enterprises provide a practical guide and self-assessment tool for integrating the Sustainable Development Goals (SDGs) into organisational decision-making.

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.

Investment Portfolio Impact Analysis Tool

Last updated: 2021

The Investment Portfolio Impact Analysis Tool helps financial institutions holistically understand and manage the actual and potential impacts of their investment portfolios. It aligns with UNEP FI’s unique holistic approach to impact and helps to implement PRB Principle 2 on Impact Analysis.

Use this resource for the following Actions of Impact Management:

  • Identify: Identify impact areas and topics related to economic, environmental and social factors associated with an investment portfolio, based on an objective review (cartography) of the portfolio’s sectoral and geographic breakdown.
  • Measure, assess and value: Assess current practices and performance in relation to the bank’s most significant impact areas by integrating the outputs of the ‘Identification’ tools with additional data.
  • Set targets and plan: Use the outcome of the practice and performance assessment to set targets and define the bank’s action plan.
  • Implement: Develop action plans that outline specific strategies, initiatives and measures that the bank will undertake to address the identified impact areas.
  • Monitor, learn and adapt: PRB signatories can use the Tool to periodically update and review information on their impact performance, as part of the requirements set out in Principle 2.

GISD SDG-related Reporting and Metrics

Last updated: 2021

This report recommends a set of sector-specific, SDG-related metrics by drawing on metrics from existing standard setters and benchmarks. It was published by the Global Investors for Sustainable Development (GISD) Alliance, a group of 30 large investment firms that aims to scale-up long-term finance and investment in sustainable development. The GISD is steered by UN DESA.

Use this resource for the following Actions of Impact Management:

  • Communicate: Include recommended SDG-related metrics in stakeholder disclosures.