Member Portal

Double Materiality for Financial Institutions

Survey Findings and Recommendations

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.

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.

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.

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.

Climate Change and People

This FAQ sets out the BSR perspective on the relationship between climate change and people. 

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.

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.

BSR Climate Scenarios

A tool to drive resilient business strategy

Scenario planning can inform today’s climate risk disclosures, build resilient business strategies, and present opportunities for bold action. Explore our new climate scenario narratives now.

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.

10 Human Rights Priorities for the Food, Beverage, and Agriculture Sector

Learn about the 10 most pertinent, urgent, and likely human rights impacts for businesses operating in the food, beverage, and agriculture (FBA) sector. 

10 Human Rights Priorities for the Luxury Sector

This issue brief identifies the 10 most relevant, urgent, and probable human rights impacts for businesses operating in the luxury sector. The information here is gathered from BSR’s direct engagement with luxury sector companies, as well as our 30 years of experience helping companies in all sectors manage their human rights risks.

Member Insights, 2022 Q3

July 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.

10 Human Rights Priorities for the Industrial Manufacturing Sector

BSR is publishing a brief on the most urgent human rights impacts for the industrial manufacturing sector and opportunities for positive impact.

Human Rights Assessment of the Software-as-a-Service Sector

SaaS services address numerous business needs, and they are behind many of the consumer-facing products and platforms we use every day. This report identifies salient human rights risks and makes recommendations to SaaS providers on how to avoid, prevent, and mitigate adverse human rights impacts associated with their individual services and the sector as a whole.

Corporate Action to End Gun Violence

BSR’s Toolkit for Corporate Action to End Gun Violence was developed in collaboration with Everytown for Gun Safety. Gun violence is a national issue in the US. Due to the pervasiveness of gun violence, businesses, their employees, business partners, and customers are all likely to have been impacted by the issue at some point. While many companies see the issue of gun violence as falling outside their sphere of responsibility and influence, companies can and should take action to protect their employees, consumers, and the communities they operate in.