The paper provides an overview of the literature on Circular Economy theoretical approaches, strategies and implementation cases. After analysing different Circular Economy approaches and the underlying principles, the paper then proceeds with developing tools for Circular Economy implementation. The tools discussed include a strategies database and an implementation database.

This paper is a practical guide on how to build and analyse a portfolio of impact, which is based on a graphical assessment of impact investments along the dimensions of impact, risk and return. The framework offers insight into the construction of a target profile, mapping individual investments and aggregate portfolios, as well as risk management.

This guide builds on earlier work, in particular, the SDG Compass developed by the United Nations (UN) Global Compact, Global Reporting Initiative (GRI), and the World Business Council for Sustainable Development (WBCSD), which offers a starting point for companies approaching the SDGs, including resources. This practical guide does not create a new reporting framework. Rather, it outlines a three-step process to embed the SDGs in existing business and reporting processes.

This report outlines the Deloitte governance framework which provides board members with an end-to-end view of corporate governance. The aim of the framework is to act as a tool for board members and executives to quickly identify potential opportunities to improve both effectiveness and efficiency within the organisation structure.

In December 2018, the world celebrated the 70th anniversary of the Universal Declaration of Human Rights (UDHR). Two of the Ten Principles of the UN Global Compact are derived directly from the Universal Declaration. The United Nations Global Compact is advocating for businesses to stand up for human rights, promoting uptake of the UN Guiding Principles on Business and Human Rights.

The research explores the moral, financial and economic justification for responsible investment, and the academic evidence underpinning future action. It concentrates on how ESG factors materially impact investment risk and returns, clarifying the agency of investors over non-financial value creation.

Companies and institutional investors are being asked to contribute to the Sustainable Development Goals (SDGs) through their business activities, asset allocation and investment decisions. The SDG investment case tries to answer the question: Why are the SDGs relevant to institutional investors?

This paper makes the case for why businesses should implement inclusive business models and engage low-income populations along their value chains. It identifies common market constraints of inclusive business models and how to overcome them.

PricewaterhouseCoopers (PwC) is among the leading professional services networks in the world. They help organisations and individuals create the value they’re looking for, by delivering quality in assurance, tax and advisory services.

Understanding how investors are applying the growing supply of corporate ESG information into their investment decision-making is increasingly important. This report aims to help investors navigate the rapidly changing responsible investing landscape by developing a typology that classifies approaches to environmental, social and governance (ESG) integration.

This research identifies the potential for increased green bond issuance to support the green investment needs of large global publicly traded companies across all sectors. Comparing companies’ business as usual (BAU) to pathways aligned to the Sustainable Development Goals (SDGs), case studies illustrate how green bonds can support transitions to low-carbon business models.

A 2018 report on worldwide investments in harmful cluster munitions. Two arms manufacturers recently ended production of cluster munitions, and more financial institutions and states are acting to end money going to producers. Despite declining investment from financial institutions, there are seven companies in the report still manufacturing.

United Nations Global Compact (UNGC) is is a voluntary initiative committed to global sustainability through their support to companies and stakeholders. UNGC was formed to promote the implementation of ten key principles of sustainability, to businesses globally, and support the UN Sustainable Development Goals (SDGs).

Principles for Responsible Investment (PRI) is the world's leading proponent of responsible investment. It works to understand the investment implications of environmental, social and governance factors and to support its network of investor signatories in incorporating these factors into their investment and ownership decisions.

Investment Leaders Group (ILG) is a project to help shift the investment chain towards responsible, long-term value creation, such that economic, social and environmental sustainability are delivered as an outcome of the investment process alongside satisfactory, long-term investment returns. Jointly conceived by the University of Cambridge and Natixis Asset Management.

This paper informs asset owners about the current state of sustainable investing for US institutional investors. Drawing on the experiences of over 100 asset owners and investment professional as well as evidence from WRI’s own endowment the paper constructs a detailed outline of sustainable investing. It highlights the underlying motives and drivers, governance structures, relevant data and standards, investment vehicles, and key barriers that shape opportunities for implementation.