Sustainability Performance Classification (ABC of Enterprise Impact)

Last updated: 2023

The ‘ABC’ of impact provides a way to connect these high-level intentions – which are what most enterprises and investors start with – to the more granular dimensions of impact and data categories, which help to measure and manage impact.

Use this resource to:

  • Connect high-level intentions – which are what most enterprises and investors start with – to the more granular dimensions of impact and data categories, which help to measure and manage impact.

Impact-financial integration: a handbook for investors

Last updated: 2020

This handbook assists impact investors with integrating their impact considerations into their investment practices. It provides practical strategies, tools and case studies to help investors align their financial goals with positive social and environmental outcomes. The handbook covers various aspects of impact investing, including impact measurement, due diligence, portfolio management, and stakeholder engagement.

Use this resource for the following Actions of Impact Management:

  • Implement: Execute the strategies outlined in the handbook to integrate impact considerations into investment processes and decision-making. This involves incorporating impact metrics and assessment methodologies into investment analysis, due diligence and portfolio management practices.

Investment Classification

Last updated: 2021

The Investment Classification is a framework for investors to classify the types of impact occuring in their portfolios. It uses “impact classes” to classify an investment – or portfolio of investments – based on the impact of underlying assets (A, B or C) and the investor’s own contribution.

Use this resource for the following Actions of Impact Management:

  • Implement: Connect high-level intentions – which are what most enterprises and investors start with – to the more granular dimensions of impact and data categories, as a way to help to measure and manage impact.

Impact Management Norms

Last updated: 2018

The Impact Management Norms provide a common logic to help enterprises and investors measure and assess their social and environmental impacts. They aim to promote a consistent approach to impact assessment, enabling organisations to better understand, communicate and improve their impact performance. The Norms comprise – among others – the Five Dimensions of Impact, ABC of Impact and Investor Contribution.

Use this resource for the following Actions of Impact Management:

  • Measure, assess and value: Use the norms to quantify and evaluate the social and environmental impacts of the organisation’s activities.