Fragmentation to Function: Emerging Infrastructure for Impact Measurement to Scale Impact Investing

Impact investing has been holding itself to a double standard: accepting financial reporting as good enough despite significant estimation and flexibility built into accounting standards, while expecting greater precision and uniformity in impact reporting. This session will be an opportunity to learn about and contribute to emerging norms and standards that move beyond the false trade-off between standardization and flexibility — enabling comparability without forcing uniformity. Join us to shape new ways of connecting context-rich, bottom-up data with decision-useful insights for investors, grounded in Impact Frontiers’ Reporting Norms and Common Approach’s Common Framework, both out for public consultation in Fall 2026.