A curated collection of research, frameworks, and tools — organized by topic and mapped to The Impact Thesis Blueprint.
Reporting is the accountability mechanism that connects impact claims to evidence. Without standardized, transparent reporting, the impact investing market cannot develop the price signals, benchmarks, and comparability standards that traditional financial markets rely on. These resources from The Impact Thesis Blueprint provide the reporting frameworks and standards needed to demonstrate that an impact thesis is delivering on its promises.
The reporting landscape is evolving rapidly. The EU's Sustainable Finance Disclosure Regulation introduced mandatory classification requirements for financial products. The UK's Sustainability Disclosure Requirements followed with a complementary framework. At the practitioner level, organizations like Impact Frontiers have developed impact performance reporting norms for investors in private markets.
The gap between regulatory requirements and practitioner norms remains significant. Regulatory frameworks tend to focus on classification and risk disclosure. Practitioner norms address performance measurement and outcome attribution. A complete reporting framework requires both.
The Blueprint's Project component requires practitioners to define how resultants will be classified, measured, and reported. The resources here provide the emerging standards for that process.
IASB exposure draft on improving the reporting of climate-related uncertainties within financial statements.
EY guide on connecting climate-related information with financial reporting under IFRS standards.
EU delegated regulation establishing European Sustainability Reporting Standards under the CSRD directive.
Synthesis of practitioner evidence on how impact data is collected, interpreted, and used to drive investment decisions and portfolio management.
Guidance on disclosing the anticipated financial effects of sustainability-related risks and opportunities.
IFRS guidance on how climate-related risks should be reflected in financial statement preparation.
Proposed illustrative examples to improve how climate-related uncertainties are reported in financial statements.
Global baseline standard for disclosing sustainability-related financial information to investors.
Standard for climate-related disclosures covering governance, strategy, risk management, metrics and targets.
PwC analysis of how climate change affects the preparation and audit of financial statements.
EFRAG guidance on preparing credible climate transition plans aligned with European sustainability reporting standards.
Legal perspective on navigating financial regulations and industry standards in sustainable investing.
UN Sustainable Stock Exchanges guidance for companies developing and disclosing climate transition plans.
Disclosure recommendations for nature-related financial risks and opportunities, aligned with TCFD structure.
Task Force on Climate-Related Financial Disclosures framework for reporting climate risks and opportunities.
Forthcoming disclosure framework for inequality and social-related financial risks and opportunities.
UK framework setting the gold standard for corporate transition plan disclosures across sectors.
Guide on how to clearly report an entity's overarching impact thesis and objectives.