Impact Investment Harvard Case Solution & Analysis

Question # 01

The sustainability accounting standards board was established in 2011, it is a private sector independent organization known for setting standards based in San Francisco. The basic objective of this board is to enhance the capital market efficiency through predicting the disclosure of thematerialsustainability informationthat is useful in meeting the needs of the investors

The SASB maintains and develops the Sustainability AccountingStandards in 11 sectors for 79 industries that assist the publiccorporationsto disclose financially the information of the material in a decision-useful and cost effective formatto the investors. The inclusive, transparent and rigorous standard process of the SASB is evidence-based, material-focused and market informed.

The SASB is trying to achieve sustainability disclosure of the corporationthrough settingindustry-specific standards with the view ensuring thatdisclosure is comparable, decision useful andmaterial fir the investors.

The SASB is contemplated to provide the ultimate guidance to the management of company which is responsible to determine the materiality of the information. Additionally, the standardized sustainability metrics are provided to companies which are designed in order to communicate performance on the sustainability topics. The transportation is taken as SASB industry standard & the basis for suitable criteria is defined below;

Even though, SASB is known for providing a range of standards from quality management tomethods for testing material and it ensures that to enhance satisfaction of the customer, meet reliability and safety requirements and quality consistencythroughoutthe supply chain, the definitive core specifications&intelligent transport system are not developed(Transportation-Standards & Publications , 2017).

Impact Investment Harvard Case Solution & Analysis


Question # 02

The sustainability efforts refer to the ability of the company to be supported, sustained, confirmed and upheld. The quality to not deplete the natural resources and harm the environment. It focused on meeting the needs of individualswithout compromising the capability & ability of the future generations to meet their needs.

As the organization also wants to report on impact investment that address some of the sustainable development goalsthrough attracting capital and contributing to find the best possible solution that their investment set out to address(management, 2017)

Globally, the demand for higher transparency on governance, social and environmental issues is increased. Due to this, adebate has been generated about best practices when it comes to the process of reporting and measuring ofsustainability efforts and development.

The best in class format is the Global Reporting Initiative. GRI is perhaps the most crucial and prominent framework for reporting available to companies. It consists of a strategy and visions, management and governance structure. It defines materiality as the criteria which reflects the significant environmental, economic and social impacts of the company or that it can influence on the decision and assessment of stakeholders. Another framework to measure and report on company’s sustainability efforts is the environment, social &governance; it can measure the ethical impact on investment and sustainability of the company as well as determine how well the company would perform financially in the future (Siew, 2017)

Materiality can be measured by revenues and assets and the larger companies have a larger limit of materiality.

The GIIRS is known for sparking the impact investment industry through providing an effective tool to unlock the sideline capital and change behavior of investorsthrough verified and comparable environmental and social performance data............

This is just a sample partical work. Please place the order on the website to get your own originally done case solution.

Share This


Save Up To




Register now and save up to 30%.