ESG, sustainability & impact foundations · Core

Impact investing

Also called: impact investment

ELI5

Investing with the intention to generate measurable social or environmental impact alongside financial return.

Used in conversation

“Compare impact investing with the same cohort and period before drawing a conclusion.”

Pitch context

You will see “Impact investing” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches esg, sustainability & impact foundations.

Why it matters: In esg, sustainability & impact foundations, the reporting boundary, method, period and evidence can materially change the claim.

Caution

State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.

Sources & evidence · 4

Direct term-level sources and supporting source families.