New handbook helps investors integrate impact into their decisions

Sustainable Finance Platform

Strengthening cooperation and knowledge sharing within the financial sector is a key objective of the Sustainable Finance Platform. The Integrating Impact Working Group has compiled a handbook for investors, based on best practices and scientific insights.

Published: 27 January 2026

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The handbook aims to support institutional investors in systematically integrating impact considerations in their investment processes. It provides a structured overview of current approaches to defining, measuring and governing impact, without prescribing a specific methodology. This approach promotes shared understanding between institutions, while leaving room for different investment strategies and maturity levels.

Learning by doing

A central feature of the handbook is its emphasis on learning by doing. It includes examples and best practices collected across the sector that show how institutional investors currently deal with impact objectives, measurements and considerations in decision-making. These examples support mutual learning and provide concrete starting points for institutions that want to further develop their own approaches.

Sector-wide cooperation

The Integrating Impact Working Group is chaired by PGGM Investments and includes representatives from a.s.r. asset management, Achmea Investment Management, APG Asset Management, DNB, NN Group, Stichting Pensioenfonds PME and Triodos Bank. A broader group of Dutch-based financial institutions was also asked to provide additional input and feedback. The Sustainable Finance Lab (SFL), an academic think tank connecting academia and the sector, provided research-based insights and substantive contributions.

The Dutch Fund and Asset Management Association (DUFAS) and the Federation of the Dutch Pension Funds supported and sponsored the handbook. Their support reflects the sector’s shared interest in strengthening knowledge development and collaboration on impact integration.

Looking towards the future

With this handbook, the Integrating Impact Working Group provides a common basis for further dialogue and cooperation. It is a living document that can evolve with market practices, research and policy developments, supporting ongoing knowledge sharing within the Sustainable Finance Platform.

Integrating Impact Handbook

1.4MB PDF
Download Integrating Impact Handbook