These resources are designed to help report preparers, users, and reviewers understand and engage with impact performance reporting and the Reporting Norms.

Implementation Guides

Templates & Tools

Case Studies

Research & Media

Implementation Guides

Examples, resources and guidance on impact performance reporting

We welcome feedback from report preparers, users, independent reviewers, and other stakeholders on guides currently open for consultation. To share your input, please contact: info@impactfrontiers.org

Implementation Guide
Reporting on Negative Impacts (consultation draft)
Guidance on how to report on negative impacts.
Consultation open
English
resource-card
Implementation Guide
Investor Contribution (consultation draft)
Guidance on how to report investor contribution goals, actions, and results.
Consultation open
English
resource-card
Implementation Guide
People Affected Implementation Guide (consultation draft)
Guidance on integrating the views and experiences of people affected.
Consultation open
English
resource-card
Implementation Guide
Reporting on Investor’s Share of Investee Outcomes (consultation draft)
Guidance on how to determine and disclose a share of outcomes associated with an investment.
Consultation open
English
resource-card

Templates & Tools

Ready-to-use templates, self-assessment tools and a self guided learning course

Tool, Video
Reporting Norms e-course
This e-course offers a clear and easy-to-follow introduction to the Reporting Norms through 12 short, focused modules to deepen your understanding on the different sections of the Norms.
Getting started
English
resource-card
Tool
Supplement on Independent Review of Impact Performance Reports
This document is a supplement to the Impact Performance Reporting Norms, providing suggested questions that independent reviewers can use to assess investors’ impact performance reports against the Reporting Norms.
Reviewers
English
resource-card
Tool
IPRN Gap Analysis tool
Use the Gap Analysis Tool to assess your practices, identify gaps, and set goals.
Gap analysis
English
resource-card
Template
Reporting Norms Index Table
A cross-reference of every Reporting Norms section to include in your impact report – useful for mapping existing disclosures.
Reference
English
resource-card
Template
Impact Performance Reporting Template
An editable report structure covering all six sections of the Reporting Norms.
Getting started
English
resource-card

Case Studies

How adopters are applying the Reporting Norms in practice — across strategies, asset classes, and stages of the reporting journey

Case study
How DPI uses technology for impact reporting
This paper highlights how Development Partners International (DPI), an asset manager active in more than 40 Sub-Saharan African countries, worked with the data platform leonardo to overcome challenges related to collecting, harmonising, and reporting impact data across a diverse portfolio.
Data & technology
English
resource-card
Case study
How QR Investment got started with qualitative approaches to impact reporting
This paper highlights how QR Investment, the corporate venture capital arm of a regional bank in Japan’s Noto area, worked with Impact Circle to pilot a qualitative impact assessment process for their impact fund, established in response to the Noto earthquake.
Getting started
English
resource-card
Case study
How Rally Assets uses the Guiding Principles to address reporting challenges
This paper highlights how Rally Assets, an impact investment management firm based in Canada, uses the Reporting Norms to make decisions about how to address common reporting challenges such as missing, incomplete, or late data from investees.
Guiding principles
English
resource-card
Case study
How Builders Fund uses the Reporting Norms for interactive reporting
This paper highlights how the Builders Fund implemented the Impact Performance Reporting Norms with Proof to streamline impact reporting.
Dynamic impact reporting
English
resource-card

Research & Media

Articles, blogs, videos, and podcasts on impact reporting from partners across the ecosystem

Report
Impact Allocator Perspectives 2025 (Impact Capital Managers)
What allocators want from impact reporting – findings from the 2025 survey.
Research
English
resource-card
Article
Why impact verification matters (New Private Markets)
The case for independent review of impact performance reporting in private markets.
Perspectives
English
resource-card
Article
Building Trust in Impact (Impact Europe)
Why reporting and rating must go hand in hand.
Perspectives
English
resource-card
Article
The state of impact reporting practices (BlueMark)
Field research on investors impact reporting practices – successes and shortcomings.
Perspectives
English
resource-card
Blog
Closing the Impact Reporting Gap (QDrop)
Thought Leaders in Action: Interview with Mike McCreless, Executive Director, Impact Frontiers.
Perspectives
English
resource-card
Article
A New Standard for Impact Investing (The Good Economy)
A review on the Impact Performance Reporting Norms.
Perspectives
English
resource-card
Report
Advancing reporting & management practices in pension funds (Pensions for Purpose)
How pension funds are strengthening their impact reporting and management.
Research
English
resource-card
Blog
Why Report users Want Better Impact Reporting – And How to Get It (Pensions for Purpose)
The report-user perspective on what makes impact reporting decision-useful.
Perspectives
English
resource-card
Blog
The Four Faces of Impact – Which Manager Are You? (PCG Impact)
A typology of impact managers and what it means for how they report.
Perspectives
English
resource-card
Podcast
The Challenges of Impact Performance Reporting (Triodos Investment Management)
A conversation between Rosl Veltmeijer, Mike McCreless and Rebecca Spohrer on the challenges of impact reporting.
Perspectives
English
resource-card
Article
Bringing Accounting Lessons to IMM (Rally Assets)
What a century of financial accounting can teach impact measurement and management.
Perspectives
English
resource-card
Article
7 common pitfalls in impact reporting – and how to avoid them (BlueMark)
Practical lessons from verifying hundreds of reports.
Perspectives
English
resource-card