Global Impact Investing Network, May 2019
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.