Managing Climate Risks and Impacts Through Due Diligence for Responsible Business
Conduct
A Tool for Institutional Investors
This report explores how institutional investors can apply risk-based due diligence
as recommended by the OECD Guidelines for Multinational Enterprises on Responsible
Business Conduct and help them prevent and mitigate adverse climate impacts associated
with their investee companies on society and the environment. It provides practical
recommendations on how to conduct due diligence as a way to connect climate commitments
at portfolio level with real-economy impacts and draws on other frameworks and tools
for assessing, managing or disclosing climate impacts associated with investments.
Published on October 03, 2023