This guide provides a comprehensive tool for engaging food and beverage companies on labour standards. It incorporates learnings from collaborative investor-company engagement focused on supply chain reporting and third-party resources. Outlining seven expectations for investors to focus on supported by relevant resources and case studies.

The Global Steering Group for Impact Investment (GSG) is an independent global steering group catalysing impact investment and entrepreneurship to benefit people and the planet. GSG seeks to build momentum behind the impact movement towards a resilient and sustainable investment system for the long term.

The International Finance Corporation, part of the World Bank Group, focuses on achieving development outcomes through support for the private sector in developing countries. It has a sustainability framework and works with financial institutions, regulators and stock exchanges to introduce environmental, social and governance standards.

The report provides an explanation of the ten reform areas included in the European Commission Action Plan (2018), as well as possible impacts for investors. Four of these actions: taxonomy, disclosure and duties, benchmarks and investment advice were submitted as regulatory proposals to the European Parliament in 2018.

An alliance of global research universities that aims to promote multi-disciplinary, high-quality and rigorous academic research on sustainable finance and investment. With the purpose of aligning the financial system with the Paris Climate Agreement and the Sustainable Development Goals.

This methodology was developed for the supply side data and demand scenario used in the asset level analysis of oil and gas production in a carbon constrained world. It shows the marginal costs for oil and gas produced by intersecting 2°C demand with supply curves are higher than the currently prevailing prices for those fuels.

This is the final report from a four-year, multi-stakeholder/multi-jurisdiction research and engagement exercise. It demonstrates that environmental, social and governance integration is a component of investors' fiduciary duty. In order to fulfill this duty, regulators and policymakers must better understand fiduciaries’ needs and establish policies that support this approach.

RethinkX is an independent think tank that analyses and forecasts the speed and scale of technology-driven disruption and its implications across society. They produce impartial, data-driven analyses that identify pivotal choices to be made by investors, business, policy and civic leaders.

Bloomberg L.P is a privately held financial, software, data, and media company headquartered in Manhattan, New York City. Founded in 1981, its growth into a globally recognised icon can be attributed to the success of its data analytics and information-delivery service, Bloomberg Terminal.

Bill & Melinda Gates Foundation is a philanthropic organisation founded by Bill and Melinda Gates. The foundation focuses on the issues of extreme poverty and poor health in developing countries, and failures of American's education system.

Oxfam is a global movement of international confederations that work together to fight inequality and poverty. They work directly with communities and seek to influence the powerful to ensure that poor people can improve their lives and livelihoods, and have a say in decisions that affect them.

The Office of the High Commissioner for Human Rights (OHCHR) is the leading United Nations entity on human rights. It assists governments and business to fulfil their obligations and supports individuals to claim their rights.

The Climate Group is an international non-profit organisation working to accelerate climate action. They work with leading businesses, states and regions, aiming to deliver a world of net zero greenhouse gas emissions and greater prosperity for all.

The Institute for Energy Economics and Financial Analysis (IEEFA) examines issues related to energy markets, trends, and policies. IEEFA is a not-for-profit think tank which produces knowledge products to accelerate the transition of the global economy towards low-carbon economy.

The Business and Human Rights Resource Centre (BHRRC) works to advance human rights in business and eradicate abuse. They achieve this by amplifying the voices of the vulnerable as well as being human rights advocates in civil society, media, companies and governments.

The International Capital Market Association (ICMA) is a non-profit membership association, headquartered in Switzerland, representing financial institutions active in international capital markets. ICMA serves a wide range of members including public and private sector issuers, financial intermediaries, asset managers and other investors, capital market infrastructure providers, central banks, law firms and others worldwide.