Operating Principles for Impact Management

Principles describe essential features of managing investments into companies or other organisations with the intent to contribute to measurable positive social or environmental impact alongside financial returns.

This resource has mandatory requirements for signatories.

This resource calls upon organisations to:

  • Strategy: Define strategic impact objectives consistent with the investment strategy alongside managing strategic impact on a portfolio basis.
  • Governance: Commit to following the principles and periodically having progress of adoption independently verified. The Principles can be applied to an entire investing organisation or an individual fund.
  • Identify: under construction
  • Measure, assess and value: Assess potential negative impacts of each investment.
  • Set targets and plan: under construction
  • Implement: Respond appropriately to information on actual and potential impacts.
  • Communicate: Use Principle 9 to enable public disclosure of alignment with the Principles.

IRIS+ Guidance / Impact Due Diligence

Last updated: 2020

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

Use this resource to:

  • Implement: Integrate impact measurement and management into the due diligence process to aid in assessing and managing impact risk.

IRIS+ Guidance / Thematic Taxonomy

Last updated: 2021

Guidance on IRIS+ Impact Categories and Impact Themes.

Use this resource to:

  • Strategy: An impact investor sets ex ante intention within the Thematic Taxonomy.
  • Identify: Understand and frame portfolio objectives using the Impact Themes and Impact Categories contained in the Thematic Taxonomy.