Table A4. Impact assessment and...

Table A4.

Impact assessment and delivered values

Cases	Impact assessment procedure*	Delivered social or/and environmental values**
SNL-Prologues	[…] We measure the created social and environmental value on the basis of the following criteria: 1. Composition of provided housing services to individuals 2. The standard of living of tenants 3. Average time of tenant stay at SNL houses 4. Social services provided by social workers or volunteers […]	[…] We publish the impact report for all our shareholders on yearly bases. According to the 2021 Social Impact Report (In French: ÉTUDE D’IMPACT SOCIAL) 1. A total of 3038 people are present in our accommodation. Of which 47 % are single-parent families, 18% couples with children, 32% are single people and 3% are childless couples. Further, 91% of the heads of single-parent families are women. Besides this, in total, 3038 individuals, 1389 are children 18 or below 18 age group 2. 84% individuals had no personal accommodation before. In total, 86% tenants’ conditions are below the poverty line and 52% of tenants' households' living standards are less than 734 € per month. 3. 69% of tenants were rehoused during 3 years periods in permanent housing. 97% of tenants that leave in 2021 have moved into permanent housing – such as 98% in social housing, 9% percent in private accommodation, 1% in SNL sustainable housing and 1% in other sustainable properties 4. Total 30 social workers specialized in housing issues. Each social worker monitored on average 40 households. In total, 4498 social workers' visits to tenants' homes were recorded. Moreover, 1358 volunteers mobilized various missions, such as accompanying tenant families, participating in fundraising, organizing events, searching for new accommodation and witnessing our actions and challenge. In total, 115 Local Solidarity Groups were active in 2021 […]
Foncière Chênelet	[…] We measure social and environmental values on a quarterly and annually basis. This methodology was developed as part of the partnership between “BNP Paribas Asset Management” and the “ESSEC Entrepreneurship” and “Impact Innovation Chair”. It assesses the main “Sustainable Development Goals” to which we contribute as an association or a solidarity company. It is based on the following steps: 1. Pre-selection of the SDGs that are a priori relevant with regard to the social mission and the purpose of the partner. 2. Consultation of the sub-SDGs of each selected SDG in order to validate their relevance to the core business of the partner 3. Assessment of the contribution to the selected sub-SDGs (targets) based on targeting impact and result indicators from the indicator database developed by Cerise1 or similar impact indicators 4. Additional analysis on the selected SDGs to see if the partner's contribution is aligned with the French macroeconomic strategy: France has decided to monitor its contribution to the SDGs with specific macroeconomic indicators, adapted to the challenges of the territory and the level of economic development, social and environmental of the country. The analysis is carried out using indicators defined by INSEE 5. Maintenance: BNP Paribas Asset Management validates the results of the analysis during a qualitative interview with the partner […]	[…] We publish the activity report (In French: Rapport d’activité) annually or quarterly. According to the latest report 2021 (In French: Rapport d’activité), We mentioned the outcome of all societal projects in which we build environmentally friendly, healthy, comfortable, low-cost social houses that are fully suitable for the aged and disabled people. The recent impact we created is: rehoused (In French: personnes relogées) for 450 people, built (In French: logements construits) 162 social houses in total areas of 13,535 m². We also access the contribution to SDGs. Our company is contributing to the following SDGs: SDG 7: Affordable, reliable, sustainable and modern energy for all, target 7.2: By 2030, substantially boost the share of renewable energy in the global energy mix: Till today, our enterprise helped in decreasing carbon footprints by 97% as compared to traditional social housing and saving on average 1024 euros per household – thanks to the improved energy performance and avoided energy consumption of 132 KWh/m²/year SDG 10: Reducing inequality, target 10.2: By 2030, empower all people and promote their social, economic and political rights, regardless of their age, gender, disabilities, their race, affiliation, ethnicity, origins, religion, or economic or other status. In 2020, 178 people were rehoused with total work of 9,500 hours of insertion. SDG 11: Sustainable cities and communities, target 11.1: By 2030, ensure access for all to safe and adequate housing and basic services at affordable cost and improve slum neighborhoods. In 2020, 12 housing were rented; in 2021, 27 housing were rented and 156 beneficiaries took advantage of “very social” rents. Further, on a yearly basis, we visit inhabitants' houses to take their feedback […]
World Tree	[…] To measure the impact, we reviewed our database of investors, staff and farmers, scientific literature, interviewed investors and farmers and conducted a survey of our farmers in the regions where we work. For the 2021 impact report, we collected survey data from 42 framers in Costa Rica, 38 framers in the USA, 14 in Mexico and 12 in Guatemala. Moreover, we just have 1 farmer in Canada so we count his response in USA for the purpose of data visualization. With the available data we measure the indicators that helps us to understand which SDG we are contributing to […].	[…] We prepare an impact report that is intended to provide impact investors, farmers, staff and other stakeholders a brief overview of the social, environmental and economic impact. As in 2021: We contribute to the following SDGs SDG 1 (Target 1.5): End poverty in all its forms everywhere: The survey and the collected data from farmers showed that 56 % of farmers participated to mitigating risk, 67% to generate wealth and 88% for long-term financial prosperity. SDG 5 (Target 5.5): Achieve gender equality and empower all women and girls: The survey showed that in total, 100 percent 28% are female farmers. SDG 8 (Target 8.2): Decent work and economic growth: The survey and the collected data from farmers showed that 37% farmers participated in creating jobs, 94% were involved in the tree program with their communities (friends and family) and 66% involved to improve their land productivity. SDG 12 (Target 12.2): Ensure sustainable consumption and production patterns: The market survey showed that Empress Splendor lumber is not only sustainable but also has other attributes, such as lightweight, relative strength and workability which make it superior to other wood products. SDG 13 (Target 13.1): Take urgent action to combat climate change and its impacts: we did the analysis on the bases of the very conservative estimate, which is planting 110 Empress trees per acre to absorb 30 tons of carbon dioxide per year. Over speculation is that the trees we planted in 2021 will absorb over 2.5 million tons of CO2 by 2050. SDG 15 (Target 15.3): restore, protect and promote sustainable use of terrestrial ecosystems: The survey and the collected data from farmers showed that the issue of soil erosion decreased by 52 %, social fertility improved by 64% and biodiversity increased by 42% after planting Empress trees. SDG 17 (Target 17.16): Partnership for the goals: Our main focus is to contribute in achieving the 2030 agenda. In this regard, to enhance our operations, we have developed strong partnerships with organizations and companies that share our mission and values […].
AUARA	[…] We measure through Social Return Of Investment (SROI). The SROI is a method based on principles of measurement of extra-financial value, that is, the environmental, social, and economic value, which is not currently reflected in conventional financial accounting in relation to the resources invested in a business, project, or initiative. This method helps us to measure and evaluate the impact we produce and share with our main stakeholders. In addition, this process facilitates the identification of ways to improve our management activities and the performance of the invested resources. We are creating social or/and environmental values all around the world. Precisely, on a social basis, every liter of AUARA water sale amount helps to generate 4 liters of drinking water in developing countries. As of January 2022, AUARA has provided drinking water access to more than 85,193 individuals. AUARA also creates significant environmental values, as it sells products named bottled mineral water and carbonated mineral water to the public in Rpet 100% Recycled packaging. However, our main objective is SDG 6 (Clean water and sanitation). At AUARA, we also have a more or less direct impact on 13 of the 17 SDGs, either through our projects for access to drinking water in communities in the process of development (which help alleviate problems of poverty, hunger, equality, or Education) or the products we sell, trying to introduce good practices related to recycling, circular economy, sustainability, fair trade, etc […]	[…] We provide real-time data to all our shareholders. Till today, we have provided 92,340 individuals access to clean water and sanitation, 169,687,062 liters of drinking water in developing countries and built 130 hand pumps around 19 countries […]. […] However, our main objective is SDG 6 (Clean water and sanitation). At AUARA, we also have a more or less direct impact on 13 of the 17 SDGs, either through our projects for access to drinking water in communities in the process of development (which help alleviate problems of poverty, hunger, equality, or education) or the products we sell, trying to introduce good practices related to recycling, circular economy, sustainability, fair trade, etc […]
Impak Finance	[…] We measure the impact of our enterprise on the basis of two indicators. One is the proportion of revenue that we linked to SDGs, which is a total of 100 percent. The other one is the capital we use to manage our clients' data. So to measure our company's positive impact, we use these two indicators. However, it's not easy to measure our company's impact […].	[…] Our company followed the theory of change that is embedded in the IMP framework to assess the positive outcome of companies. I mentioned before, it is not easy to measure our company's impact. We are currently working on our company impact statement to explicate to which SDGs we are contributing, but this will be ready by the end of the year. However, mainly we are right now contributing to SDG 17: Partnership for goals – target 17.16, which main motive is to boost the global partnership for sustainable development by involving multi-stakeholder partners that mobilize and share knowledge, technologies, expertise and financial resources in order to achieve sustainable development goals As we are not directly investing but providing means to our clients (financial institutions), who are also our partners to invest in sustainable ways, which also shows our company's indirect positive impact on people and the planet […].

Cases	Impact assessment procedure*	Delivered social or/and environmental values**
SNL-Prologues	[…] We measure the created social and environmental value on the basis of the following criteria:1. Composition of provided housing services to individuals2. The standard of living of tenants3. Average time of tenant stay at SNL houses4. Social services provided by social workers or volunteers […]	[…] We publish the impact report for all our shareholders on yearly bases. According to the 2021 Social Impact Report (In French: ÉTUDE D’IMPACT SOCIAL)1. A total of 3038 people are present in our accommodation. Of which 47 % are single-parent families, 18% couples with children, 32% are single people and 3% are childless couples. Further, 91% of the heads of single-parent families are women. Besides this, in total, 3038 individuals, 1389 are children 18 or below 18 age group2. 84% individuals had no personal accommodation before. In total, 86% tenants’ conditions are below the poverty line and 52% of tenants' households' living standards are less than 734 € per month.3. 69% of tenants were rehoused during 3 years periods in permanent housing. 97% of tenants that leave in 2021 have moved into permanent housing – such as 98% in social housing, 9% percent in private accommodation, 1% in SNL sustainable housing and 1% in other sustainable properties4. Total 30 social workers specialized in housing issues. Each social worker monitored on average 40 households. In total, 4498 social workers' visits to tenants' homes were recorded. Moreover, 1358 volunteers mobilized various missions, such as accompanying tenant families, participating in fundraising, organizing events, searching for new accommodation and witnessing our actions and challenge. In total, 115 Local Solidarity Groups were active in 2021 […]
Foncière Chênelet	[…] We measure social and environmental values on a quarterly and annually basis. This methodology was developed as part of the partnership between “BNP Paribas Asset Management” and the “ESSEC Entrepreneurship” and “Impact Innovation Chair”. It assesses the main “Sustainable Development Goals” to which we contribute as an association or a solidarity company. It is based on the following steps:1. Pre-selection of the SDGs that are a priori relevant with regard to the social mission and the purpose of the partner.2. Consultation of the sub-SDGs of each selected SDG in order to validate their relevance to the core business of the partner3. Assessment of the contribution to the selected sub-SDGs (targets) based on targeting impact and result indicators from the indicator database developed by Cerise1 or similar impact indicators4. Additional analysis on the selected SDGs to see if the partner's contribution is aligned with the French macroeconomic strategy: France has decided to monitor its contribution to the SDGs with specific macroeconomic indicators, adapted to the challenges of the territory and the level of economic development, social and environmental of the country. The analysis is carried out using indicators defined by INSEE5. Maintenance: BNP Paribas Asset Management validates the results of the analysis during a qualitative interview with the partner […]	[…] We publish the activity report (In French: Rapport d’activité) annually or quarterly. According to the latest report 2021 (In French: Rapport d’activité), We mentioned the outcome of all societal projects in which we build environmentally friendly, healthy, comfortable, low-cost social houses that are fully suitable for the aged and disabled people. The recent impact we created is: rehoused (In French: personnes relogées) for 450 people, built (In French: logements construits) 162 social houses in total areas of 13,535 m².We also access the contribution to SDGs. Our company is contributing to the following SDGs:SDG 7: Affordable, reliable, sustainable and modern energy for all, target 7.2: By 2030, substantially boost the share of renewable energy in the global energy mix:Till today, our enterprise helped in decreasing carbon footprints by 97% as compared to traditional social housing and saving on average 1024 euros per household – thanks to the improved energy performance and avoided energy consumption of 132 KWh/m²/yearSDG 10: Reducing inequality, target 10.2: By 2030, empower all people and promote their social, economic and political rights, regardless of their age, gender, disabilities, their race, affiliation, ethnicity, origins, religion, or economic or other status. In 2020, 178 people were rehoused with total work of 9,500 hours of insertion.SDG 11: Sustainable cities and communities, target 11.1: By 2030, ensure access for all to safe and adequate housing and basic services at affordable cost and improve slum neighborhoods. In 2020, 12 housing were rented; in 2021, 27 housing were rented and 156 beneficiaries took advantage of “very social” rents.Further, on a yearly basis, we visit inhabitants' houses to take their feedback […]
World Tree	[…] To measure the impact, we reviewed our database of investors, staff and farmers, scientific literature, interviewed investors and farmers and conducted a survey of our farmers in the regions where we work. For the 2021 impact report, we collected survey data from 42 framers in Costa Rica, 38 framers in the USA, 14 in Mexico and 12 in Guatemala. Moreover, we just have 1 farmer in Canada so we count his response in USA for the purpose of data visualization. With the available data we measure the indicators that helps us to understand which SDG we are contributing to […].	[…] We prepare an impact report that is intended to provide impact investors, farmers, staff and other stakeholders a brief overview of the social, environmental and economic impact.As in 2021: We contribute to the following SDGsSDG 1 (Target 1.5): End poverty in all its forms everywhere: The survey and the collected data from farmers showed that 56 % of farmers participated to mitigating risk, 67% to generate wealth and 88% for long-term financial prosperity.SDG 5 (Target 5.5): Achieve gender equality and empower all women and girls: The survey showed that in total, 100 percent 28% are female farmers.SDG 8 (Target 8.2): Decent work and economic growth: The survey and the collected data from farmers showed that 37% farmers participated in creating jobs, 94% were involved in the tree program with their communities (friends and family) and 66% involved to improve their land productivity.SDG 12 (Target 12.2): Ensure sustainable consumption and production patterns: The market survey showed that Empress Splendor lumber is not only sustainable but also has other attributes, such as lightweight, relative strength and workability which make it superior to other wood products.SDG 13 (Target 13.1): Take urgent action to combat climate change and its impacts: we did the analysis on the bases of the very conservative estimate, which is planting 110 Empress trees per acre to absorb 30 tons of carbon dioxide per year. Over speculation is that the trees we planted in 2021 will absorb over 2.5 million tons of CO2 by 2050.SDG 15 (Target 15.3): restore, protect and promote sustainable use of terrestrial ecosystems:The survey and the collected data from farmers showed that the issue of soil erosion decreased by 52 %, social fertility improved by 64% and biodiversity increased by 42% after planting Empress trees.SDG 17 (Target 17.16): Partnership for the goals: Our main focus is to contribute in achieving the 2030 agenda. In this regard, to enhance our operations, we have developed strong partnerships with organizations and companies that share our mission and values […].
AUARA	[…] We measure through Social Return Of Investment (SROI). The SROI is a method based on principles of measurement of extra-financial value, that is, the environmental, social, and economic value, which is not currently reflected in conventional financial accounting in relation to the resources invested in a business, project, or initiative. This method helps us to measure and evaluate the impact we produce and share with our main stakeholders. In addition, this process facilitates the identification of ways to improve our management activities and the performance of the invested resources.We are creating social or/and environmental values all around the world.Precisely, on a social basis, every liter of AUARA water sale amount helps to generate 4 liters of drinking water in developing countries. As of January 2022, AUARA has provided drinking water access to more than 85,193 individuals.AUARA also creates significant environmental values, as it sells products named bottled mineral water and carbonated mineral water to the public in Rpet 100% Recycled packaging.However, our main objective is SDG 6 (Clean water and sanitation). At AUARA, we also have a more or less direct impact on 13 of the 17 SDGs, either through our projects for access to drinking water in communities in the process of development (which help alleviate problems of poverty, hunger, equality, or Education) or the products we sell, trying to introduce good practices related to recycling, circular economy, sustainability, fair trade, etc […]	[…] We provide real-time data to all our shareholders. Till today, we have provided 92,340 individuals access to clean water and sanitation, 169,687,062 liters of drinking water in developing countries and built 130 hand pumps around 19 countries […].[…] However, our main objective is SDG 6 (Clean water and sanitation). At AUARA, we also have a more or less direct impact on 13 of the 17 SDGs, either through our projects for access to drinking water in communities in the process of development (which help alleviate problems of poverty, hunger, equality, or education) or the products we sell, trying to introduce good practices related to recycling, circular economy, sustainability, fair trade, etc […]
Impak Finance	[…] We measure the impact of our enterprise on the basis of two indicators. One is the proportion of revenue that we linked to SDGs, which is a total of 100 percent. The other one is the capital we use to manage our clients' data. So to measure our company's positive impact, we use these two indicators. However, it's not easy to measure our company's impact […].	[…] Our company followed the theory of change that is embedded in the IMP framework to assess the positive outcome of companies. I mentioned before, it is not easy to measure our company's impact. We are currently working on our company impact statement to explicate to which SDGs we are contributing, but this will be ready by the end of the year.However, mainly we are right now contributing to SDG 17: Partnership for goals – target 17.16, which main motive is to boost the global partnership for sustainable development by involving multi-stakeholder partners that mobilize and share knowledge, technologies, expertise and financial resources in order to achieve sustainable development goalsAs we are not directly investing but providing means to our clients (financial institutions), who are also our partners to invest in sustainable ways, which also shows our company's indirect positive impact on people and the planet […].

Note(s): *Answers provided by the interviewees; ** Answers provided by the interviewees, real-time data published on the website or data published in the 2021 impact report or activity report

Source(s): Interview data and authors’ own creation

[ViewLarge]