The Evolution of ESG Investing: A New Approach to Measuring Impact

The Evolution of ESG Investing: A New Approach to Measuring Impact

ESG investing, which focuses on environmental, social, and corporate governance factors, has faced challenges in terms of transparency and varying metrics across companies. This has made it difficult for investors to accurately assess the impact of their investments. However, San Francisco-based asset manager Newday Impact Investing believes it has found a new way forward in social investing with its Ecological Benefits Framework (EBF), also known as a “shared market architecture.” By incorporating six elements – air, water, biodiversity, healthy soils, equity, and carbon – EBF offers a holistic model that provides a more comprehensive overview of a business’s true effect. This article explores the potential of EBF in reshaping the landscape of social investing.

One of the primary challenges of traditional ESG frameworks is their complexity and lack of uniformity. Different organizations interpret impact criteria differently, leading to inconsistencies and confusion. In contrast, the EBF framework seeks to introduce an integrated ecological standard. By incorporating multiple dimensions of impact, it offers a more nuanced evaluation of companies’ environmental and social performance. Unlike traditional ESG approaches, EBF does not assign a cumulative score to companies, as such scores can be misleading and fail to capture the nuances and varied impacts of projects in different geographies.

Newday Impact adopted the EBF framework in October, making it the first institution to utilize the “shared market architecture” in its investment process. The company applied the EBF metrics to evaluate the healthcare company McKesson, one of its portfolio holdings. The corresponding analysis revealed key findings in various areas:

– Carbon: McKesson has set science-based targets for greenhouse gas emissions reduction by 2032, demonstrating a commitment to environmental sustainability.
– Equity: Newday’s assessment revealed gender and racial diversity within the company’s board and initiatives to support underserved communities.
– Healthy Soils: McKesson’s invoice reduction initiatives resulted in significant cost savings, paper and carbon dioxide emissions reduction, and environmental preservation.
– Biodiversity: The company’s pilot project for paperless invoicing effectively reduced paper waste and carbon emissions.
– Water: McKesson adheres to recognized environmental standards, including Leadership in Energy and Environmental Design (LEED) and the WELL Building Standards Areas.
– Air: The company actively focuses on sustainable packaging and waste reduction, resulting in a substantial reduction in cardboard waste and retail food waste sent to landfills.

Examining investments through the EBF framework expands the scope of carbon markets by offering a more diversified view of project impacts. Carbon markets enable companies to trade carbon credits to offset their greenhouse gas emissions. However, these markets have faced criticisms of over-crediting projects and inadequate offset schemes. By building a measurement, reporting, and verification (MRV) library, the goal of EBF is to provide investors with comprehensive environmental decision-making tools. This library will contribute to the accurate assessment of projects’ overall impact, going beyond carbon alone. Additionally, Newday’s plan to incorporate blockchain and machine learning into the EBF investment construction methodology will enable more extensive analysis by leveraging large-scale databases.

In collaboration with The Lexicon, Newday plans to launch the “EBF Commons” in 2024. This digital platform will empower a common language across carbon markets, corporate social responsibility, and ESG reporting. By creating a collective decision-making body, the EBF Commons will navigate regulations and enhance interoperability across various carbon marketplaces. Furthermore, Newday aims to expand the application of the EBF framework to its private equity projects. The incorporation of blockchain and machine learning will facilitate efficient data analysis and draw accurate conclusions. Additionally, Newday intends to collect client behavior data to develop a “values alignment profile,” allowing for personalized and impactful investment strategies.

The implementation of the EBF framework represents a significant step forward in ESG investing. By providing a more comprehensive understanding of a business’s impact, EBF enables investors to make informed decisions that align with their values. It not only enhances investors’ engagement and capital allocation but also allows for meaningful contributions to environmental sustainability and social progress. As EBF continues to evolve, it has the potential to become a powerful tool that empowers individuals and organizations to make a positive impact in the world, bridging the gap between financial success and environmental responsibility.

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