Resources

The Integrated Decision-making Framework provides a practical approach for an integrated capitals assessment with a clear governance structure. It also provides detailed technical guidance for practitioners, and it is aimed to support them in preparing capitals information for decision-making.

Global Reporting Initiative (GRI) sustainability reporting standards, Global Sustainability Standards Board (GSSB)

Global Reporting Initiative standards cover topics that range from biodiversity to tax, waste to emissions, diversity and equality to health and safety. The GRI Standards enable any organisation to understand and report on their impacts on the economy, environment and people.

International Financial Reporting Standards (IFRS®) sustainability standards (IFRS S1, IFRS S2), IFRS Foundation

IFRS® sustainability standards are designed to provide investors with financially material information on an organisation’s sustainability and climate-related risks and opportunities.

International Framework, IFRS® Foundation

The Integrated Reporting Framework establishes the Guiding Principles and Content Elements that govern the overall content of an integrated report, and explains the fundamental concepts that underpin them.

Social impact reporting, Matatihi

This social impact reporting guide offers a concise, accessible overview of how to demonstrate social impact in ways that align with funder expectations and strategic decision-making. It introduces the key principles of Social Return on Investment (SROI), including how to identify stakeholders, document inputs, track outputs and outcomes, and assign value to the changes your organisation creates.

Living Standards Framework, Te Tai Ohanga The Treasury

The Living Standards Framework (LSF) captures many of the things that matter for New Zealanders’ wellbeing, now and into the future. The LSF is a flexible framework that prompts our thinking about policy impacts across the different dimensions of wellbeing, as well as the long-term and distributional issues and implications of policy.

He Ara Waiora, Te Tai Ohanga The Treasury

He Ara Waiora is a framework that helps the Treasury to understand waiora, a concept that relates to Māori perspectives on wellbeing and living standards.

IRIS+ Catalog of Metrics, Global Impact Investment Network (GIIN)

IRIS+ metrics include qualitative and quantitative performance metrics used by impact investors to measure and manage the social and environmental impact of their investments.

Impact initiative toolkit for social enterprise

The Impact Initiative is a partnership between the Department of Internal Affairs and the Ākina Foundation. The toolkit is a range of guides, checklist and other resources to help social enterprises start and grow their impact. Some of these are highlighted below:

• Choosing impact indicators – this tool allows an organisation to work through and identify an indicator plan for each key outcome on its indicator model.

• Impact model canvas – this uses the Theory of Change Methodology to help sketch your intended positive impact

Theory of change, Ministry of Education

This resource is from the Ministry of Education. A Theory of Change sets out how and why a desired change is expected to come about. It is a roadmap to help you get from here to where you want to go. It sets out why a planned activity will lead to an intended result and explain the underlying rationale.

Understanding theory of change and logic models, Social Investment Agency

One of the quick guides provided by the Social investment agency is Understanding Theory of Change and logic models. This guide is for organisations preparing proposals for funding.