The UN HLEG Recommendations on the Net Zero Emissions Commitments of Non-State Entities, released in November 2022 at COP 27, sets out five principles and ten recommendations to create a universal definition of net zero and provide best-practice guidance for non-state actors (businesses, financial institutions, cities and regions) to translate their net-zero pledges and commitments into targets and action that align with their fair share of emissions and support a just transition for all.

An international framework launched in 2006 with the support of the United Nations to encourage investors to integrate environmental, social and governance (ESG) factors into their investment decisions and ownership practices. PRI aims to promote responsible, transparent and sustainable investment approaches that manage risks and contribute to long-term value creation. Institutional investors become PRI signatories and commit to implementing and reporting on these principles. Six Principles for Responsible Investment are voluntary and aspirational: incorporate ESG issues into investments, be active owners, seek appropriate disclosure, promote the Principles, enhance implementation effectiveness, and report activities and progress.

A set of 17 global goals adopted by the United Nations in 2015 as part of the 2030 Agenda for Sustainable Development. The SDGs aim to end poverty, reduce inequalities, protect the environment, ensure inclusive and sustainable economic growth and promote peace and well-being worldwide. They serve as a common framework and roadmap for governments, the private sector, civil society and international organisations.

A permanent intergovernmental body established by the United Nations General Assembly in 1964 supporting developing countries to access the benefits of a globalized economy more fairly and effectively and help equip them to deal with the potential drawbacks of greater economic integration.

The United Nations Development Programme (UNDP) is the UN’s global development network that works to support countries in achieving the Sustainable Development Goals by co-creating solutions with governments and communities. UNDP contributes to addressing global and national development challenges by providing support in policy development, capacity building, and access to finance.

UNEP FI is a unique partnership between the UN and the global financial sector. It was created following the 1992 Earth Summit to promote and enable the integration of sustainability considerations at all levels of operation and decision-making in financial institutions.

A voluntary initiative based on CEO commitments to encourage businesses worldwide to adopt sustainable and socially responsible policies, and to report on their implementation.

The CFO (Chief Financial Officer) Principles supplement the UN Global Compact’s Ten Principles to support companies in the transition to sustainable development and to leverage corporate finance and investments towards realizing the SDGs.

31 principles (the first 10 of which relate to State duties) implementing the United Nations ‘Protect, Respect and Remedy’ framework on the issue of human rights and transnational corporations and other business enterprises. The Guiding Principles were developed by the Special Representative of the Secretary-General and were unanimously endorsed by the United Nations Human Rights Council in 2011.

Unintended (and usually unforeseen) outcomes of a purposeful action. Unintended consequences include unexpected positive outcomes, unexpected negative outcomes and perverse outcomes (where the purposeful action makes the original problem worse).

A milestone document in the history of human rights. Drafted by representatives with different legal and cultural backgrounds from all regions of the world, the Declaration was proclaimed by the United Nations General Assembly in Paris on 10 December 1948 (General Assembly resolution 217 A) as a common standard of achievements for all peoples and all nations. It sets out, for the first time, fundamental human rights to be universally protected and it has been translated into over 500 languages.

An autonomous research institute within the UN system that undertakes interdisciplinary research and policy analysis on the social dimensions of contemporary development issues.