This report explores how engaging with beneficiaries can improve investments' environmental, social, and governance (ESG) performance. It outlines a four-step process for investment professionals to understand and align with beneficiaries' sustainability preferences, ultimately strengthening a fund's performance and maintaining social license.

This report is a discussion paper on tax fairness and its impact on institutional investors. Six principles guide the initiatives to bring transparency and systematic approach in dealing with tax issues in the investment industry. It also outlines past legal and regulatory efforts and recommendations for future stakeholder engagement to improve tax arrangements.

This report highlights the importance for Institutional Asset Owners (IAOs) to apply an impact lens approach to their portfolio construction. By creating impact philosophies and policies, IAOs can align impact thematic(s) and drive an evolution towards providing both impact and financial returns to their beneficiaries.

This progress report details two years of capital mobilisation for the Sustainable Development Goals (SDGs) in emerging markets. It highlights the need for government and private investors to take action if the SDG financing gap is to be closed, and outlines strategies for scaling private investment and reducing investment risks.

This report explores the barriers preventing women fund managers from receiving capital, particularly local, diverse women. The report outlines recommendations and tools for investors to better support women decision makers.

This is a guide for private investors to use their capital to address gender-based violence. It outlines strategies to make a difference using finance, offering tangible steps and guidance for decision making. Its goal is to challenge the status quo and foster innovation toward ending gender-based violence.

This is a comprehensive toolkit developed to help companies understand and respond to existing and emerging societal concerns through stakeholder engagement. It is based on the long experience of the authors and interviews with member companies and BSR employees.

This report provides guidance on developing benchmarks to transform systems towards achieving Sustainable Development Goals (SDGs). It identifies seven critical transformations: social, agriculture and food, decarbonisation and energy, circular, digital, urban, and financial systems. These benchmarks aim to hold companies accountable and drive meaningful change across industries to support sustainable development.

The 2023 benchmark report assesses the world’s most influential companies in the wind and solar sectors. It aims to encourage greater respect for human rights through recommendations on transparency, anti-corruption, and worker protections. The report reveals progress and areas of concern and offers guidance for companies, investors, and policy-makers.

This report outlines how institutional investors can respect human rights as defined by international standards. The six principles of ESG investing, such as incorporating ESG issues into decision-making processes and seeking appropriate disclosure help to promote acceptance of human rights in the investment industry.

Companies, nonprofits, and governments are increasingly engaging in greenwashing despite regulations for misleading advertisements. This report provides a framework for detecting greenwashing in such claims for all actors, whether non-commercial or non-advertisements.

This guide provides businesses with a web-based impact management solution to take action on the Sustainable Development Goals (SDGs) through 2030. The guide describes the overall structure, module design, baseline module, SDG-specific modules, scoring methodology, and development process of the SDG Action Manager in a concise manner.

This report provides lenders and investors with a four-step process to assess the physical impact of climate change on their real estate and infrastructure portfolios. The report emphasises the importance of using insurers’ extreme weather models within this framework to estimate natural catastrophe risks.

This paper tackles the challenges faced by Indigenous communities in accessing investment capital. It explores capital requirements and common barriers to obtaining the necessary funding, providing recommendations to fill gaps in access, provide support, and facilitate positive partnerships.

This investor guide highlights that private security-related adverse human rights impacts are common and typically include excessive use of force, unfair working conditions and sexual exploitation. As fiduciaries, institutional investors are obligated to identify and mitigate these potential adverse impacts.

This handbook introduces six principles outlining institutional investors' commitment to incorporate ESG issues in investment analysis, ownership policies and practices, and promotion of acceptance and implementation of the Principles. The report explains how responsible investors can engage with policymakers to promote a sustainable financial system.