Explore our survey on types of materiality approaches currently in use, periodicity and sources of assessments, and priority ESG issues now and in the future, based on responses from 13 key financial institutions.
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Reports
Conflict-Sensitive Human Rights Due Diligence for ICT Companies
Guidelines and Toolkit for Corporate Human Rights Practitioners
This toolkit provides analytical and operational decision-making guidance for tech companies on navigating conflict-related issues.
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Sustainability FAQs
Net Zero Targets
This FAQ sets out the BSR perspective on net zero targets. We believe that setting science-based net-zero targets—and more importantly, taking ambitious action to achieve these targets—is core to the role that companies should play in helping achieve the Paris Agreement’s stretch target of limiting global warming to 1.5°C above pre-industrial levels.
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Sustainability FAQs
Materiality and Salience
This FAQ sets out the BSR perspective on the related concepts of materiality and salience. We believe that implementation of the key concepts described in this FAQ—such as double materiality, impact materiality, and salience—provide the foundation for more resilient business strategies, informed decision making by all stakeholders, and the realization of human rights in practice.
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Sustainability FAQs
Climate Change and People
This FAQ sets out the BSR perspective on the relationship between climate change and people.
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Sustainability FAQs
Human Rights Assessment
This FAQ sets out the BSR perspective on human rights assessments. We believe that identifying and prioritizing the actual and potential human rights impacts with which a company may be involved is a first critical step in avoiding, preventing, and mitigating harm to people associated with business activity.
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Quarterly Member Reports
Member Insights, 2022 Q4
October 2022: This deck provides exclusive insights for BSR members. It shares our global teams’ perspective on sustainability issues and opportunities to help our member companies see a changing world more clearly.
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Tools
Climate Transition Action Plans
Transform to Net Zero Transformation Guide
Transform to Net Zero sets out eleven key elements of a model Climate Transition Action Plan, with real-world approaches from Mercedes-Benz, Microsoft, Natura &Co., Nike, and Unilever.
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Primers
Human Rights Priorities for the Beauty and Personal Care Sector
Explore the most relevant, urgent, and probable human rights impacts for businesses operating in the beauty and personal care sector.
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Primers
Human Rights Priorities for the Food, Beverage, and Agriculture Sector
By understanding human rights risks and impacts across the food, beverage, and agriculture supply chain, companies can better mitigate potential negative effects and advance human rights for all.
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Primers
Human Rights Priorities for the Luxury Sector
The luxury sector comprises a wide range of businesses and activities. While each has its own human rights profile and challenges, BSR shares universal human rights risks and opportunities for companies operating in this sector.
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Tools
Climate Policy Engagement
Transform to Net Zero Transformation Guide
In this guide, Environmental Defense Fund, Microsoft and Unilever outline how companies can advocate for public policies which promote net zero transformation.
Please Note: These are proprietary document(s) developed by BSR and is considered confidential information for exclusive use by BSR members, not to be disclosed externally to third parties. In developing this tool, BSR has relied on publicly available information and standards, BSR proprietary methodologies, and learnings from project assignments. The document(s) does not constitute and cannot be relied upon as legal advice of any sort and cannot be considered an exhaustive review of legal or regulatory compliance. The views expressed in this document do not reflect those of BSR members.