resources

IFC's Environmental and Social Performance Standards define IFC clients' responsibilities for managing their environmental and social risks. The 2012 edition of IFC's Sustainability Framework, which includes the Performance Standards, applies to all investment and advisory clients whose projects go through IFC's initial credit review process after January 1, 2012.

Corporate governance is defined as the structures and processes by which companies are directed and controlled. Good corporate governance helps companies operate more efficiently, improve access to capital, mitigate risk, and safeguard against mismanagement. It makes companies more accountable and transparent to investors and gives them the tools to respond to stakeholder concerns.

The World Bank Group’s Environmental and Social Framework (ESF) consists of a Vision for Sustainable Development; ten Environmental and Social Standards (ESSs), which set out the requirements that apply to Borrowers; an Environmental and Social Policy for Investment Project Financing (IPF), which sets out the requirements that apply to the Bank; and an Environmental and Social Directive for IPF and a Directive on Addressing Risks and Impacts on Disadvantaged or Vulnerable Individuals or Groups. It applies to all IPF projects initiated on or after October 1, 2018.

The European Investment Bank (EIB) Group Environmental and Social Sustainability Framework is an overarching policy framework that allows the Group to focus on sustainable and inclusive development, committing to a just and fair transition and supporting the transition to economies and communities that are climate and disaster-resilient, low-carbon, environmentally sound, and more resource-efficient.

The Integrated Safeguards System is a cornerstone of the African Development Bank’s strategy to promote growth that is socially inclusive and environmentally sustainable. Safeguards are a powerful tool for identifying risks, reducing development costs, and improving project sustainability, thus benefiting affected communities and helping to preserve the environment.

The Carbon Disclosure Project is a global non-profit that runs the world’s environmental disclosure system for investors, companies, cities, and governments to assess their impact and take urgent action to build a truly sustainable economy.

The Principles for Responsible Investment is a United Nations-supported international network of financial institutions working together to implement its six aspirational principles, often referenced as "the principles".

The Financial Stability Board (FSB) created the Task Force on Climate-related Financial Disclosures (TCFD) to develop recommendations on the types of information that companies should disclose to support investors, lenders, and insurance underwriters in appropriately assessing and pricing a specific set of risks—risks related to climate change.

The Sustainability Accounting Standards Board is a non-profit organization, founded in 2011 by Jean Rogers to develop sustainability accounting.

The Climate Disclosure Standards Board is a non-profit organization working to provide material information for investors and financial markets through the integration of climate change-related information into mainstream financial reporting.

The Global Reporting Initiative Standards enable any organization – large or small, private or public – to understand and report on their impacts on the economy, environment and people in a comparable and credible way, thereby increasing transparency on their contribution to sustainable development. In addition to companies, the Standards are highly relevant to many stakeholders - including investors, policymakers, capital markets, and civil society. ​