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This methodology sets out how Integrum ESG scores each company’s contribution to the UN Sustainable Development Goals (SDGs) through its operations, using the six themes of the Cambridge Impact Framework: Basic Needs, Wellbeing, Decent Work, Resource Security, Healthy Ecosystems and Climate Stability. Each theme is scored from the company’s disclosures on the same 0 to 4 scale as our ESG scores, and the resulting Impact score is reported separately from the ESG score.
Background
Impact and the UN Sustainable Development Goals
Impact investing means investing in companies, organisations and funds with the intention of generating a measurable, beneficial social or environmental impact alongside a financial return. Most impact strategies now measure what is beneficial by the extent to which an investee company advances the UN Sustainable Development Goals.
The 17 SDGs were adopted in 2015 by all 193 UN member states. They are a universal call to action to end poverty, protect the planet and ensure that all people enjoy peace and prosperity by 2030.
Framework
The Cambridge Impact Framework
We assess SDG impact using the Cambridge Impact Framework, developed at the University of Cambridge Institute for Sustainability Leadership with a group of impact-focused fund managers. The framework helps investors understand their portfolios’ alignment with the SDGs through six impact themes, and the reports setting out its methodology are freely available.
Each theme is represented by one metric. The six metrics were chosen because each is highly illustrative of a company’s contribution to the SDGs and because most companies disclose them, from greenhouse gas emissions to water consumption. The Institute intends to extend and deepen the framework over time.
Themes
The six impact themes
| Theme | What it assesses | Metric | SDGs |
|---|---|---|---|
| Basic Needs | Revenue from goods or services that meet basic needs: clothing, communications, education, energy, finance, food, healthcare, housing, sanitation, transport and water | Revenue, US$ | 1, 2, 3, 6, 7, 10 |
| Wellbeing | The company’s contribution to public finances | Total tax contribution, US$ | 3, 4, 5, 10, 11, 16 |
| Decent Work | The company’s approach to creating secure, socially inclusive jobs and working conditions for all | Full-time equivalent employees | 5, 8, 9 |
| Resource Security | The company’s approach to preserving natural resources through efficient and circular use | Net waste (waste arising minus waste recycled), tonnes | 12 |
| Healthy Ecosystems | The company’s approach to maintaining ecologically sound landscapes and seas for people and nature | Fresh water use (surface, ground and municipal water), m³ | 14, 15 |
| Climate Stability | The company’s approach to curbing the rise in the Earth’s temperature | Scope 1 and 2 GHG emissions, tCO2e | 9, 13 |
Tooltips on each company page of the Integrum ESG Platform explain what each theme measures.
Scoring
How impact is scored
Each theme is scored on the same 0 to 4 scale used across our ratings, from the company’s own disclosures. To score highly, a company must:
- disclose the data: report the metric for each of the six themes
- set quantifiable targets: commit to measurable goals relevant to each theme
- show awareness of the SDGs: address the specific SDGs each theme maps to
Impact Performance scores benchmark each company’s results against companies globally, across all sectors, as set out in our Heatstrips and Peer Benchmarking Methodology. The theme scores combine into the company’s Impact score, which converts into a grade under the Integrum ESG Scoring Framework.
Worked example
Worked example: Netflix
In July 2025, our Glass Box showed Netflix with an Impact score of 1.67 on the 0 to 4 scale, reported alongside but separately from its overall ESG score of 2.01. On Climate Stability, Netflix’s combined Scope 1 and 2 emissions rose from 25,790 to 50,488 tCO2e, the fifth-largest year-on-year rise among the Internet Media and Services companies we cover. Read the full Glass Box summary.
Ratings
Impact and the ESG score
The Impact score is a separate framework and does not feed into the ESG score. The ESG score measures how well a company manages the ESG risks material to its business; the Impact score measures its contribution to the SDGs. A dotted line on each company’s summary score view marks the Impact score as separate.
Impact from operations is also distinct from SDG revenue alignment, which measures the share of a company’s revenue from products and services aligned to the SDGs. Our SDG Revenue Alignment Methodology sets out how it is measured.
Uses
Using impact data
Impact reporting
Report a portfolio’s alignment with each SDG to clients and asset owners, using the Impact tearsheet set out in our Fund ESG Ratings Methodology.
Impact mandates
Screen and monitor holdings against impact objectives alongside their ESG risk scores.
Positive footprints
Express tax contribution and jobs per $1M invested, as set out in our Portfolio Footprint Calculator Methodology.
Engagement
Use theme-level scores to see where a company lacks disclosure or targets and raise it with management.
FAQs
Frequently asked questions
How does Integrum ESG measure SDG impact?
We use the Cambridge Impact Framework, which assesses each company through six themes: Basic Needs, Wellbeing, Decent Work, Resource Security, Healthy Ecosystems and Climate Stability. Each theme is scored on a 0 to 4 scale from the company’s disclosures.
What is the Cambridge Impact Framework?
A framework developed at the University of Cambridge Institute for Sustainability Leadership with a group of impact-focused fund managers, to help investors understand how their portfolios align with the UN Sustainable Development Goals.
Which SDGs does each theme map to?
Basic Needs maps to SDGs 1, 2, 3, 6, 7 and 10; Wellbeing to 3, 4, 5, 10, 11 and 16; Decent Work to 5, 8 and 9; Resource Security to 12; Healthy Ecosystems to 14 and 15. Climate Stability maps to 9 and 13.
What does a company need to score highly on impact?
It must disclose the relevant data for each theme, set quantifiable targets and show awareness of the specific SDGs each theme maps to.
Does the Impact score affect the ESG grade?
No. The Impact score is reported separately and does not feed into the ESG grade.
How is impact from operations different from SDG revenue alignment?
Impact from operations scores how a company operates, from its emissions to the jobs it supports. SDG revenue alignment measures the share of its revenue from products and services aligned to the SDGs.
See the SDG impact of your holdings
Speak to our team to see how the companies you hold score on each impact theme, and how your portfolio aligns with each SDG.