Impact measurement framework for individual investors: a sustainable development perspective

• Grant number: 19/15850-6
• Support Opportunities: Scholarships abroad - Research
• Start date: November 01, 2019
• End date: February 29, 2020
• Field of knowledge: Applied Social Sciences - Administration - Business Administration
• Principal Investigator: Ivete Delai
• Grantee: Ivete Delai
• Host Investigator: Robyn Klinglervidra
• Host Institution: Centro de Ciências Exatas e de Tecnologia (CCET). Universidade Federal de São Carlos (UFSCAR). São Carlos , SP, Brazil
• Institution abroad: King's College London, England

Abstract

The implementation of the Sustainable Development Goals (SDGs) and the Paris Agreement (PA) requires that an enormous amount of financial recourses be directed to their actions. To do so, investors need to integrate sustainability issues and impact measurement in their investment decision processes. Current impact measurement methods are complex, time-consuming, proprietary, lack transparency, not based on publicly available data, focused on inputs and outputs, not directly connected to the SDG's and directed to institutional investors. In this context, this project aims to develop an impact framework for individual investors to evaluate the impacts and risks of their investment choices, based on the positive impact concept (direct connection with SDGs and focused on impact) and on publicly available data. It shows separately the impacts and the level of risks in a concise, easy and meaningful way, so as it can be easily understood by less sophisticated individual investors. To do so, a qualitative research approach will be employed in three phases. Firstly, the impact part of the framework will be developed via an impact map connecting the SDGs and GRI Standards categories, indicators, and metrics. Then, the risk part will be developed through a sustainability maturity management questionnaire. Finally, the framework content and visual tool will be evaluated via in-depth interviews with experts and a trial with publicly available data from the largest Brazilian and British banks. (AU)