Global Impact Investing Network
Originally published May 2019, revision posted in June 2021 and open for public comment until July 9, 2021.
The UN Sustainable Development Goals (SDGs) are the globally recognized to-do list for the world’s most urgent development challenges. As of 2020, 73% of all impact investors tracked at least some of their investments’ performance toward the SDGs. Despite this enthusiasm, it remains unclear how investors can measure, manage, and track their progress in a common, shared way toward the targets set forth by the SDGs. Investors have cited the current lack of data comparability and a common language of impact as a leading barrier to the advancement of IMM practice.
This document belongs to the Fundamentals guidance series of IRIS+, which offers an overview of the core concepts and rules underpinning IRIS+-based impact measurement and management.