1.1 Entity Description

Describe the portfolio that is the subject of the report (e.g., assets under management, asset class(es), sector/thematic focus, regional focus, year launched, overview of capital providers).

If the reporting entity is part of a larger organization, provide a brief overview of that organization. Indicate approximately what proportion of the larger organization the reporting entity represents (e.g., as a share of the organization’s total assets under management).

Indicate the time period covered by the report and the anticipated frequency of reporting.

1.2 Impact Thesis

Note:
Signatories to the Impact Principles may complete Section 1.2 by providing the portion of their Disclosure Statement relating to Strategic Intent (i.e., Principles 1 and 2) and Investor Contribution (Principle 3).
Describe the impact thesis of the reporting entity. This may take any form of Impact Pathway, including but not limited to a theory of change, logic model, outcomes chain, or system map.
This section should address:
  • The social and/or environmental needs or challenges that the activities and outputs are intended to address. If relevant, preparers may also include how activities relate to broader objectives such as climate goals or the Sustainable Development Goals.
  • The intended outcomes; the stakeholder groups and aspects of the natural environment experiencing those outcomes; the extent to which stakeholders are underserved with regard to those outcomes; and the significance of those outcomes to the stakeholders, relative to other outcomes they are (or are not) experiencing.
    • Report preparers may use the five dimensions of impact to ensure a complete description of intended outcomes.
    • If the fund is sector- or theme-agnostic, such that specific outcomes and impacts either cannot be identified ex-ante or are too numerous to list, preparers may indicate in more general terms the impact criteria that must be met for an investment to qualify for inclusion in the portfolio.
  • The role of investor contribution (financial and/or non-financial) in the impact thesis.
  • The approximate extent or portion of the portfolio for which the above points hold or are expected to hold. A portfolio-level impact thesis is relevant to the extent that it applies to or describes all the investments in that portfolio, including through the lifecycle of those investments.
  • Supporting evidence, analysis, and assumptions made.
  • The definitions used for the terms “outcomes” and “impacts” in the report.