Impact Assessment Tools for BoP and Other Types of Triple Bottom Line Investing
A guide from ADB's Inclusive Business Initiative exploring impact assessment tools used in commercial companies, development institutions, social enterprises and non-profit organizations. The paper examines IRIS's increasing uptake and emphasizes IRIS's value in maintaining comparable data across portfolios. A graphic on page 16 illustrates the integration of IRIS metrics into the broader impact investment process.
"Increasingly, impact investment funds are using impact assessment models that combine a check of their basic performance on economic, social, environmental and governance matters with a scorecard of defined impacts in specific areas. A number are selecting from the library of indicators put together by the Impact Reporting and Investing Standards (IRIS)."
Support for IRIS, page 11