|The UN Principles for Responsible Investment (UNPRI or PRI)|
|The PRI is a United Nations-supported international network of investors. Through committing to six aspirational principles, the signatories of the PRI work together to support the integration of ESG in investment decisions and create a more sustainable global financial system.|
|Task Force on Climate-related Financial Disclosures (TCFD)|
|The TCFD was created by the G20 Financial Stability Board to facilitate and improve reporting of climate-related financial information. It provides a set of disclosure recommendations to support informed capital allocation, and enhance market participants’ understanding of material climate-related risks and opportunities.|
The recommendations focus on four core areas:
- Governance: the organization's governance around climate-related risks and opportunities.
- Strategy: the actual and potential impacts of climate-related risks and opportunities on the organization's businesses, strategy and financial planning.
- Risk management: the processes used by the organization to identify, assess and manage climate-related risks.
- Metrics and targets: the metrics and targets used to assess and manage relevant climate-related risks and opportunities.
|Sustainability Accounting Standards Boards (SASB)|
|SASB is a non-profit organization providing a set of industry-specific disclosure standards across ESG topics. The standards are available across 77 industries, and identify the most relevant ESG issues to financial performance in each industry. Alongside the SASB Materiality Map, these standards help investors determine which ESG issues are material for reporting as well as helping facilitate more standardized benchmarking.|
|Global Impact Investing Network (GIIN)|
|GIIN is a global network of investors, focusing on reducing barriers to impact investment by building critical infrastructure and developing activities, education and research to facilitate the development of a coherent impact investing industry.|
|Global Reporting Initiative (GRI)|
|The GRI is a global reporting initiative. Through the GRI Standards, they provide guidance on ESG disclosures for investors and other stakeholders.|
|Global ESG Benchmark for Real Assets (GRESB)|
|GRESB is an investor-led organization providing standardized ESG data to capital markets. It is considered the leading ESG benchmark for real estate and infrastructure investments.|
|CDP (formerly known as the Carbon Disclosure Project) is a non-governmental organization (NGO) supporting companies, financial institutions and cities in disclosing and managing their environmental impact. It runs a global environmental disclosure system in which nearly 10,000 companies, cities, states and regions report on their risks and opportunities related to climate change, water security and deforestation.|
|Climate Disclosure Standards Board (CDSB)|
|The CDSB is an international consortium of businesses and environmental non-governmental organizations (NGOs) committed to advancing and aligning the global mainstream corporate reporting model to equate natural capital with financial capital.|
|Sustainable Development Goals (SDGs)|
|The SDGs are a set of 17 global goals, established by the UN General Assembly in 2015. The goals address key global challenges, covering issues such as poverty, inequality, climate change, environmental degradation, peace and justice. They are often referred to in the context of impact investing, as a framework for defining and assessing impact.|
|Institutional Limited Partners Association (ILPA)|
|ILPA is a global organization dedicated to advance the interests of limited partners and their beneficiaries through education, research, advocacy and events. Through their Due Diligence Questionnaire and Diversity Metric Template, they provide a standardized framework for integrating and monitoring ESG and DEI.|
|EU Sustainable Finance Action Plan|
|The EU Sustainable Finance Action Plan is the European Union’s strategy for sustainable finance. It aims to reorient capital flows towards sustainable finance, manage financial risk stemming from ESG issues, and facilitate more transparency and long-termism in financial activities.|
The Plan consists of several components, including:
- The EU Taxonomy: provides a framework for defining environmentally sustainable economic activities. It identifies three criteria an economic activity must satisfy to be considered sustainable, and a list of six environmental objectives.
- The Sustainable Finance Disclosure Regulation (SFDR): imposes a set of disclosure requirements for asset managers and other financial market participants to provide standardized disclosures on how ESG factors are integrated at the entity and product level.