Agnostic

The IRIS+ impact performance benchmarks are analytic tools that aggregate sector-specific impact results across investments, enabling investors to compare their impact performance to peers and to the Sustainable Development Goals (SDGs).

Use this resource to:

• Benchmarking and rating: Compare your investment to others in the same Impact Theme or Category, as well as against the UN SDGs.

This document describes the core concepts behind impact performance measurement toward the SDGs, both through the use of IRIS+ Core Metrics Sets and the IRIS Catalog of Metrics.

Use this resource to:

• Strategy: Within the IRIS+ Thematic Taxonomy, begin a Theory of Change from published evidence.
• Identify: Discover other factors to consider, including impact risk.
• Measure, assess and value: Access IRIS+ Core Metrics Sets to help define what to measure in the context of your strategy.
• Set targets and plan: Access curated third-party resources on targets.

IRIS metrics are designed to measure the social, environmental and financial performance of an investment.

Use this resource to:

• Identify: Filter through metrics via alignment to SDGs, other frameworks, and Impact Theme (from the IRIS+ Thematic Taxonomy) to select relevant measures.
• Measure, assess and value: Access usage and calculation guidance for the selected metrics.

This introductory document outlines how to use IRIS+ to inform investors’ decision-making when building an impact portfolio, enhancing their ability to achieve their impact and financial goals.

Use this resource to:

• Measure, assess and value: Integrate impact actors into a single-asset-class impact portfolio in private markets.

This document provides guidance on how to use IRIS+ to incorporate the voices of affected stakeholders into impact measurement and management practice.

Use this resource to:

• Use IRIS+ to incorporate the voices of affected stakeholders into impact measurement and management practice.

The “How to use IRIS+ for decision-making” document provides practical guidance on how to use IRIS+ Core Metrics Sets to inform decision-making to enhance impact throughout the investment lifecycle.

Use this resource to:

• Implement: Understand how to track and mine impact data throughout the investment lifecycle

This document belongs to the How-To guidance series of IRIS+ which provide examples of how to use IRIS+ in practice.

Use this resource to:

• Measure, assess and value: Answer what to measure and how to use impact data to inform decision-making.

This document belongs to the Fundamentals guidance series of IRIS+ which offer an overview of the core concepts and rules underpinning IRIS+-based impact measurement and management.

Use this resource to:

• Measure, assess and value:Impact investors can use the core metric sets to assess the effects of their investments.

Reporting standards designed to help organisations understand and disclose their impacts in a way that meets the needs of multiple stakeholders. These standards are arranged by a set of Universal Standards that apply to all organisations, and 35 Topic Standards that contain disclosures for impacts related to economic, environmental and social topics.

Use this resource to:

• Strategy:
• Identify: Identify metrics to measure for each significant topic. The standards themselves provide guidance on selecting metrics to report. Using standardised metrics helps the organisation and its stakeholders compare performance with others.
• Measure, assess and value: Identify metrics to measure for each significant topic. The standards themselves provide guidance on selecting metrics to report.
• Communicate: Report to all stakeholders on ‘material topics’ that reflect the organisation’s most significant impacts. Using standardised metrics helps the organisation and its stakeholders compare performance with others.

Practice standards that provide a common language and a system for integrating sustainable development issues, the Sustainable Development Goals and impact management into business and investment decision-making. These practice standards also outline the ‘ABC’ classification methodology, which helps organisations assess whether an impact ‘Acts to reduce harm’, ‘Benefits stakeholders’, or ‘Contributes to solutions’ in relation to the SDGs.

Use this resource to:

Set up processes and embed practices that orient an organisation towards achieving the SDGs. The SDG Impact Standard contains practice indicators that are relevant to several actions. Use the links below to access guidance for different practice indicators. Alternatively, view the whole guidance document here.