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This page is intended for US prospects, clients and investors only and includes information about the capabilities, staffing and history of Robeco Institutional Asset Management US, Inc. (RIAM US) and its participating affiliates, which may include information on strategies not available in the US. US Securities and Exchange Commission (SEC) regulations are applicable only to clients, prospects and investors of RIAM US. Robeco BV, Robeco HK and Robeco SH are considered a “participating affiliate” of RIAM US and some of their employees are “associated persons” of RIAM US as per relevant SEC no-action guidance. Employees identified as access persons or associated persons of RIAM US perform activities directly or indirectly related to the investment advisory services provided by RIAM US. In those situations, these individuals are deemed to be acting on behalf of RIAM, a US SEC registered investment adviser. RIAM US’s SEC registration should not be viewed as an endorsement or approval of RIAM US by the SEC. RIAM US maintains its offices at 230 Park Avenue, New York, NY 10169.

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Sustainable Investing

Sustainability reporting

Sustainability reporting is the act of disclosing the environmental, social and governance (ESG) policies of an organization, and the impact these policies have on both internal performance and on wider society.


Sustainability reporting standards

Over the past decades, many initiatives have started to focus on better disclosure by companies. One of the main sustainability reporting standards was developed by the Global Reporting Initiative (GRI), an independent organization founded in the US in 1997 and now headquartered in Amsterdam. It lists 36 standards that companies should try to meet, ranging from its carbon footprint, waste and effect on biodiversity (E) to occupational health and safety, non-discrimination and local rights (S), and policies for anti-corruption, competitive practices and tax payments (G). GRI standards have now been adopted in 90 countries, though not all 36 items will be applicable on a case-by-case basis.

Other organizations offer more bespoke reporting standards and services for client members. These include the Carbon Disclosure Project, which encourages companies to calculate their environmental impact and has various tools to facilitate this. Of the UN’s Sustainable Development Goals, SDG 12 (responsible consumption and production) has a specific target, 12.6, which encourages companies “to adopt sustainable practices and sustainability reporting".

Returns that benefit the world we live in

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