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Investing for Sustainability Impact: A Practical Framework

The report “Investing for Sustainability Impact” makes the case for institutional investors to incorporate sustainability impact into investment strategies. This work by PRI, UNEP Finance Initiative and the Generation Foundation builds on their Legal Framework for Impact research.

Beyond Traditional Approaches

This framework extends beyond conventional ESG integration. Rather than using sustainability data to inform decisions, it establishes a structured approach where investors pursue definite sustainability impact goals—either to achieve financial objectives (instrumental IFSI) or alongside them (ultimate ends IFSI).

Four-Part Implementation

The report presents a straightforward implementation approach:

1- Determine intention – Establish clear rationale connecting financial goals with sustainability impacts

2- Set goals – Define specific, time-bound sustainability objectives

3- Take action – Deploy capital allocation, stewardship and policy engagement

4- Measure progress – Assess real-world impact achievements

Degrees of Influence

The framework recognises that actions by investors carry varying weight. By categorising interventions according to their influence, the guidance helps investors prioritise effective strategies. Real economy policy engagement and escalated stewardship often drive more substantial change than portfolio adjustments.

Practical Challenges

The report addresses implementation hurdles, including:

  • Intermediation chains diluting impact focus
  • Company lobbying at odds with sustainability goals
  • Stewardship benefits extending beyond investment timeframes
  • Higher fees for impact-focused strategies

Regulatory Context

Sustainability impact is increasingly embedded in financial regulations. From the EU’s aim to “reorient capital flows towards sustainable investment” to the UK FCA’s position that “consumers reasonably expect products to contribute to positive outcomes”, regulatory frameworks increasingly expect consideration of real-world impacts.

For investors beginning their sustainability impact journey, the report recommends the PRI’s Stewardship for Sustainability Evaluation Tool, GIIN’s Holistic Portfolio Construction approach, and the Impact Management Project’s measurement framework.

This guidance provides a framework for investors to align their activities with sustainability impact as part of fulfilling their fiduciary duties.

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