A curated collection of research, frameworks, and tools — organized by topic and mapped to The Impact Thesis Blueprint.
Impact due diligence extends traditional investment analysis to include an assessment of whether an investment can deliver on its stated impact objectives. It asks not only "will this generate acceptable financial returns?" but also "will this produce the societal outcomes it claims to pursue?" These resources, curated for The Impact Thesis Blueprint, provide the frameworks needed to rigorously evaluate impact claims before committing capital.
The practice involves screening, exclusion, governance assessment, and evaluation of the investee's capacity to deliver impact. A critical distinction is the difference between ESG integration and impact investing. ESG screens for risk mitigation — identifying factors that could affect financial performance. Impact investing goes further: it requires intentionality, additionality, and measurability.
The resources in this collection address these distinctions and provide practical frameworks for conducting impact due diligence. You will find guidance on screening methodologies, governance frameworks, and the emerging academic literature on the relationship between investor engagement and corporate behavior.
The Blueprint's Invest component encompasses due diligence as a critical step in defining the opportunity. Before projecting returns, you must first establish that the investment vehicle can credibly deliver the intended impact.
International standard for designing and implementing stakeholder engagement processes in impact assessment.
Framework for integrating environmental, social, and governance risks into enterprise risk management processes.
Analyzes the effectiveness of divestment (exit) versus shareholder engagement (voice) in corporate governance.
Practitioner survey on impact strategies in public equity markets, covering engagement, ESG integration, thematic investing, and additionality debates.
Guidance for asset owners on how to select, evaluate, and hold asset managers accountable for impact commitments across fund relationships.
Guidelines for developing intentional governance structures to support impact goals.
Practitioner guidance from the GIIN working group on pursuing impact through listed equity strategies, covering engagement, screening, and additionality.
Analyzes the effectiveness of socially responsible divestment in driving corporate change.
Analysis of how COVID-19 changed impact due diligence practice, including remote assessment, scenario planning, and portfolio monitoring protocols.
Enterprise segmentation framework identifying the 'missing middle' financing gap, with data on firm characteristics and capital access barriers by size segment.
Deloitte's approach to strengthening double materiality assessments using quantitative impact measurement.