Global Impact Investing Network

To be completed.

Use this resource to:

• To be completed.

Tool designed to help impact investors translate intentions into results. It starts by helping investors frame their impact goals in a common way (linked to an SDG or Impact Category) and offers a set of metrics (Core Metrics Sets) to assess performance against set goals, together with an evidence base (Navigating Impact) and implementation guidance.

Note on harmonisation: work is underway to map various investor metric sets and corporate disclosure standards, with a view to achieving global consistency. E.g. IRIS+-GRI, B Lab-GRI, HIPSO-IRIS+.

Use this resource to:

• Assess: Select from a catalogue of metrics specifically designed for impact investors.

Guidance that provides an analytical framework to compare impact performance, with a specific focus on variance and the extent of the change required to enable meaningful contribution toward impact.

Use this resource to:

• Assess: Normalise measures of impact so that impact performance can be compared. This resource can also be used to determine how meaningful the contribution of the investor is.

Guidance on constructing due diligence questions based on the investor’s impact goals.

Use this resource to:

• Identify: Use for impact due diligence, specifically the anticipated impacts before an investment decision.
• Assess: Integrate impact measurement and management into the due diligence process to aid in assessing and managing impact risk.
• Monitor: Construct a set of due diligence questions that uses the IRIS+ system and evidence base.

Forthcoming: Tool for investors to publicly classify the impact of their portfolios. The tool uses Impact Classes as a means to segment a portfolio by type of impact on two axes: the impact of underlying assets (A, B or C) and investor’s contribution. Users can also express the portfolio’s contribution to SDGs.

Use this resource to:

• Assess: Assess the actual or expected performance of a portfolio of investments using classification.
• Disclose: Publicly disclose the performance of a portfolio of investments using classification.

Guidance on IRIS+ Impact Categories and Impact Themes.

Use this resource to:

• Identify: Understand and frame portfolio objectives using the Impact Themes and Impact Categories contained in the Thematic Taxonomy.