Policy Brief
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PB 1/2026: Assessing Company Impact
- Assessing positive and negative impacts at the company level is central for impact investors, but company impact assessment tools lack precise methods and reliable information for assessing the significance of company impacts.
- A recent study examines the current state and future direction of company sustainability impact assessment.
- The study finds that, first, life cycle assessment logics offer a valuable foundation for assessing the significance of company impacts, yet important gaps remain.
- Second, the study shows that environmental absolute sustainability indicators are conceptually well-developed, whereas social absolute sustainability indicators are
considerably less advanced conceptually.
