The impact of investments on environment and society is the very basis for sustainable investing, regardless of the motives – ethical values, reputation, risk-return or compliance. But how can investors contribute to sustainable development and, thus, create a positive impact? How can they measure and then consciously manage and control such impact?
In this paper, we explore these questions and evaluate the strengths and weaknesses of common assessment approaches. Finally, we explain how Inrate assesses impact by presenting the ESG Impact methodology.