SFL has contributed to the publication of a new handbook on integrating impact into investment portfolios, developed under the Sustainable Finance Platform.
The handbook is designed to support institutional investors in embedding impact considerations systematically into their investment processes. It provides a structured overview of current approaches to defining, measuring, and governing impact, while allowing institutions to tailor strategies to their own investment approaches and levels of maturity.
A key feature of the handbook is its focus on learning from practice. It includes examples and best practices collected from across the sector, illustrating how institutional investors approach impact objectives, impact measurement, and decision-making trade-offs. These cases serve as reference points for institutions further developing their own impact strategies.
The handbook offers:
- A structured overview of what impact is, see the illustration which differentiates company and investor impact, building on my PhD research
- Examples & best practices from Dutch investment practice
- Insights from both academia and practitioners
- Roadmap for impact integration: from vision, strategy, execution to monitoring
SFL contributed to research-based insights and content. The working group consists of participants from PGGM Investments, a.s.r. asset management, Achmea Investment Management, APG Asset Management, NN Group, Stichting Pensioenfonds PME, and Triodos Bank.
The handbook can be downloaded at the website of the Sustainable Finance Platform: New handbook helps investors integrate impact into their decisions | De Nederlandsche Bank