2019

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 for the following Actions of Impact Management:

• Benchmarking and rating: Compare impact results to four different comparison points; internal impact targets, past performance, results ofa peer group, and the pace of change required to acheive a science-based target or SDG.

The Strategic Goals document describes the core concepts for measuring impact to contribute to the SDGs, both through the use of IRIS+ Core Metrics Sets and the IRIS Catalogue of Metrics.

Use this resource for the following Actions of Impact Management:

• Strategy: Create a Theory of Change from evidence within the IRIS+ Thematic Taxonomy.
• Identify: Discover other factors to consider, including impact risk.
• Measure, assess and value: Define what to measure in the context of the investment strategy, by accessing the IRIS+ Core Metrics Sets.
• Set targets and plan: Access third-party resources on targets.
• Implement: Develop strategies to achieve established social and environmental impact objectives.
• Monitor, learn and adapt: Assess progress towards the SDGs using relevant IRIS metrics and terminology.

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

The Core Metrics Sets belong to the IRIS+ Fundamentals guidance series, offering an overview of the core concepts and rules underpinning the IRIS+ methodology for measuring and managing impact.

Use this resource for the following Actions of Impact Management:

• Measure, assess and value: Impact investors can use the Core Metrics Sets to assess the impacts of their investments.

This guidance provides practical information on how core indicators can be measured in a consistent manner and in alignment with countries’ needs on monitoring the attainment of the SDG agenda. It intends to assist entities to provide baseline data on sustainability-related issues in a consistent and comparable manner, which would meet the common needs of different stakeholders.

Use this resource for the following Actions of Impact Management:

• Measure, assess and value: Collect information on the core indicators covering areas of economic, environmental, social and institutional performance. For each indicator, the guidance provides a definition, measurement methodology, and potential sources of information. The guidance also explains the links and alignment with relevant macro SDG indicators.
• Communicate: Provide baseline data on sustainability-related issues in a consistent and comparable manner.

The Core Characteristics of Impact Investing define the growing approach of impact investing, and offer the financial markets greater clarity on what constitutes credible impact investing.

This resource is for the following Actions of Impact Management:

• Strategy: Intentionally contribute to positive social and environmental impact by using evidence and impact data in investment design, enabling the investor to manage impact performance and contribute to the growth of impact investing overall.

Active Ownership 2.0 is a framework for the more ambitious stewardship needed to deliver against beneficiaries’ interests and improve the sustainability and resilience of the financial system.

Use this resource for the following Actions of Impact Management:

• Implement: Shape sustainability outcomes by engaging in more effective and assertive stewardship activities.

The Due Diligence for Responsible Corporate Lending and Securities Underwriting provides a common global framework for financial institutions to identify, respond to and publicly communicate on environmental and social risks associated with their clients. Its aim is to advance human rights and positive outcomes for people through investor stewardship.

Use this resource for the following Actions of Impact Management:

• Implement: Cease, prevent or mitigate negative impacts, and provide for or cooperate in remediation where appropriate.

The B Impact Assessment is an evaluation tool used by businesses to measure and manage their social and environmental impact. It assesses performance across various impact areas, including governance, workers, community, environment and customers.

This is a cross-cutting resource, meaning that it supports the internal impact management process as a whole, rather than one or a few of the Actions of Impact Management.