Printable version of BII’S ESG Toolkit for Financial Institutions

Each part of the Toolkit can be downloaded as a PDF by clicking ‘Download page’ on the right-hand side of the relevant page.

BII policies, checklists, templates and guidance

• BII policies

  • BII’s Policy on Responsible Investing, April 2022
  • BII’s Code of Responsible Investing, 2017 – 2021
  • BII’s Climate Change Strategy

• BII checklists

  • BII’s environmental and social checklist
  • BII’s environmental and social screening checklist
  • BII’s environmental and social Risk Assessment Form
  • Manufacturing ESDD Checklist

• BII templates

  • E&S Action Plan Template
  • Client E&S Site Vist Report Template
  • Credit Committee E&S Input Template
  • Serious Accident Reporting Template
  • Environmental and social management system structure
  • Internal Portfolio ES Monitoring Reporting Template
  • Guidance and ToRs for Human Rights Due Diligence
  • Annual Monitoring Report Template
  • Role of the Money Laundering Reporting Officer
  • E&S Manager Job Description
  • E&S Committee Template
  • ToRs for consultants ES Due Diligence

• BII guidance

  • BII Good Practice: Preventing Fatalities and Serious Accidents
  • BII Good Practice: Environmental and social due diligence: mitigating risks, identifying opportunities
  • BII Guidance: Adding value in healthcare
  • BII Toolkit on ESG for Fund Managers (2010 – Historical version)
  • BII Guidance: Mapping Gender Risks and Opportunities for Investors in Africa and South Asia
  • BII Good Practice for the private sector: Social Risk Management in Ethiopia
  • BII Guidance: Managing a Remote Workforce during COVID-19
  • BII Guidance: COVID-19 Guidance for Investors and FIs on Job Protection
  • BII Guidance: COVID-19 and Business Integrity
  • BII Guidance: Human Resources Management Assessment Tool
  • BII Guidance: Disability Inclusion Guidance Note for BII Investee Companies
  • BII Guidance: Disability Inclusion Guidance Note for BII Investee Companies (accessible format)
  • BII Guidance: Environmental & Social Management System Structure
  • Terms of References for Consultants E&S Due Diligence
  • BII Guidance: Sustainable Finance Disclosure Regulations for fund managers in emerging markets

  Co-authored guidance

  • A good practice note for the private sector: Managing risks associated with modern slavery 
  • Brochure: Modern Slavery Risk in Private Sector Investments
  • Private equity’s role in delivering the SDGs: Current approaches and good practice
  • Investments in the Agricultural Value Chain: Expanding the Scope of Environmental and Social Due Diligence
  • Private Equity and Emerging Markets Agribusiness: Building Value Through Sustainability
  • A guidance note on managing legacy land issues in agribusiness investments
  • BII Good Practice Note on Electrical Power Transmission and Distribution: Health, Safety and Security

International standards and conventions

• International Finance Corporation (IFC) Performance Standards

  • IFC 2012 Performance Standards
  • IFC 2012 Guidance Notes

• World Bank Group Environmental, Health and Safety (EHS) Guidelines

  • The World Bank Group EHS Guidelines

• International conventions, recommendations and guidance

  a) Environmental:

  • The Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal (1992)
  • The Convention on International Trade in Endangered Species of Wild Flora and Fauna (CITES) (1973)
  • The Montreal Protocol on Substances that Deplete the Ozone Layer (1999)
  • The UN Framework Convention on Climate Change (UNFCCC) (1994)
  • The Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade (2004)
  • The Stockholm Convention on Persistent Organic Pollutants (2004)
  • The Kyoto Protocol (2005)

  b) Social:

  The ILO Fundamental Conventions:

  • Freedom of Association and Protection of the Right to Organise Convention, 1948 (No. 87)
  • Right to Organise and Collective Bargaining Convention, 1949 (No. 98)
  • Forced Labour Convention, 1930 (No. 29)
  • Abolition of Forced Labour Convention, 1957 (No. 105)
  • Minimum Age Convention, 1973 (No. 138)
  • Worst Forms of Child Labour Convention, 1999 (No. 182)
  • Equal Remuneration Convention, 1951 (No. 100)
  • Discrimination (Employment and Occupation) Convention, 1958 (No. 111)
  • Table of ratifications of the fundamental conventions

  International guidance:

  • UN Guiding Principles on Business and Human Rights

  Other conventions:

  • Hours of Work (Industry) Convention, 1919 (No. 1)

  c) Anti-corruption:

  • The UN Convention against Corruption (2005)
  • The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions (2007)
  • OECD Recommendation for Further Combating Bribery of Foreign Public Officials in International Business Transactions (2009)
  • The UK Proceeds of Crime Act (2002)
  • The UK Bribery Act (2010)
  • The UK Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations (2017)
  • The US Foreign Corrupt Practices Act (1977)

Other E&S toolkits for FIs

• Other E&S toolkits for FIs

  • IFC – First for Sustainability
  • FMO – Environmental, Social and Governance Toolkits
  • DEG’s E-learning Platform
  • United Nations Environmental Programme Finance Initiative (UNEPFI) Resources
  • BII’s Gender Toolkit
  • A Toolkit for long Term sustainable investment mandates
  • IFC’s Global Map of Environmental and Social Risks in Agro-Commodity Production (GMAP)

• Environmental

  • Climate Assessment for Financial Institutions
  • Think Hazard!
  • Task Force on Climate-Related Financial Disclosures (TCFD) Knowledge Hub
  • The World Bank’s Climate Change Knowledge Portal
  • The Water Risk Filter – WWF

• Social

  • Human Rights Guidance Tool for the Financial Sector

• Other

  • Codex Alimentarius (food safety)
  • OECD Guidelines for multinational enterprises
  • The SMART Campaign Client Protection Principles
  • IFC Environmental and Social Management System Implementation Handbook

Responsible investment codes, principles and guidelines

• Responsible investment codes, principles and guidelines

  • The United-Nations supported Principles for Responsible Investment
  • The Equator Principles
  • UNEP-FI Principles for Responsible Banking
  • A sustainable and responsible investment guide for central banks’ portfolio management

Associations and networks

• Associations and networks

  • Sustainable Banking Network
  • Principles for Responsible Banking
  • The Network of Central Banks and Supervisors for Greening the Financial System
  • Partnership for Carbon Accounting Financials

Business Integrity Resources

• Business Integrity Resources

  • Risk & Compliance Portal
  • The Extractive Industries Transparency Initiative (EITI)
  • The Financial Action Task Force
  • The International Accounting Standards Board and the International Financial
  • The OECD Principles of Corporate Governance
  • The DFI Toolkit on Corporate Governance (IFC)
  • Transparency International’s Corruption Perceptions Index

• General Financial Crime

  • Wolfsberg Frequently Asked Questions on Risk Assessments for Money Laundering, Sanctions and Bribery & Corruption, 2014.
  • FAFT’s Guidance for a Risk-Based Approach in the Banking Sector, 2014
  • The UK’S FCA Financial Crime Guide: A firm’s guide to countering financial crime risks (FCG), 2021

• Anti-Bribery & Corruption

  • OECD Anti-Corruption Integrity Hub
  • Transparency International’s Corruption Perceptions Index, 2020
  • Wolfsberg Anti-Bribery and Corruption (ABC) Compliance Programme Guidance, 2017
  • Transparency International: Jurisdictions under increased monitoring, 2021
  • OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions, 1999
  • Transparency International Anti-Bribery Guidance, 2021

• Anti-Money Laundering and Counter-Financing Terrorism

  • The Financial Action Task Force homepage
  • Wolfsberg FAQs – Politically Exposed Persons (PEPs)
  • The UK Joint Money Laundering Steering Group (JMLSG) Guidance on Preventing of Money Laundering/Combating Terrorist Financing
  • The FATF 40+9 Recommendations, 2020
  • Wolfsberg Guidance on a Risk Based Approach for Managing Money Laundering Risks
  • Basel Paper – Sound Management of Risks Related to Money Laundering and Financing of Terrorism, 2016.
  • FATF’s Guidance on Anti-Money Laundering and Terrorist Financing Measures and Financial Inclusion, 2011
  • FATF National Money Laundering and Terrorist Financing Risk Assessment.
  • Wolfsberg Risk Assessment FAQs 2015
  • Wolfsberg Group Correspondent Banking Due Diligence Questionnaire (CBDDQ) V1.2: 2018
  • Bank of International Settlements (BIS) Customer Due Diligence for Banks
  • Anti-Money-Laundering (AML) & Countering Financing of Terrorism (CFT) Risk Management in Emerging Market Banks, 2019
  • European Banking Authority (ESA): Guidelines on risk factors and simplified and enhanced customer due diligence
  • FATF Trade-based Money Laundering Risk Indicators, 2021
  • FATF/Egmont Trade-based Money Laundering: Trends and Developments, 2020

• Sanctions

  • A Framework for OFAC Compliance Commitments, US Department of Treasury
  • Wolfsberg Guidance on Sanctions Screening, 2019

• Fraud

  • International Finance Corporation (IFC): Combatting Fraud & Corruption

• Tax Evasion

  • Wolfsberg Guidance on Customer Tax Evasion; 2019

• Cyber-crime

  • Council of Europe Cyber-crime Guidance; 2021
  • Interpol: Cybercrime Guidance

• Whistleblowing

  • OECD Whistleblower Protection
  • Transparency International: A best practice guide for Whistleblowing Legislation

• Governance

  • The OECD Principles of Corporate Governance; 2015
  • International Finance Corporation (IFC), The DFI Toolkit on Corporate Governance (IFC)