Impact Frontiers
Sustainability Performance Classification (ABC of Enterprise Impact)
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
Guidance on impact-financial integration at the investment and portfolio level, developed by a collaboration of 13 investors. Includes examples.
Use this resource to:
- Assess: Construct an expected impact rating using sections 1.3 and 2. Use Sections 1.5-1.8 and 3.1-3.2 to integrate impact alongside financial risk and return to inform investment decision-making.
Impact Classification System
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:
- Measure, assess and value: Assess the actual or expected performance of a portfolio of investments using classification.
- Communicate: Publicly disclose the performance of a portfolio of investments using classification.
Five dimensions of impact
Guidance on the types of data needed to understand and assess impact performance. The IMP community of 2000+ practitioners identified five dimensions of impact that can be broken down into 15 more detailed data categories.
Use this resource to:
- Ensure the information gathered is sufficient for the decision it will inform (see also the ‘Investment classification’ resource).