Delta Outcomes Limited Research Reports

Detailed impact assessment and due diligence, which includes the following:

• Proprietary Impact Score – company is scored out of a maximum total of 100%, based on assessing 34 factors across the due diligence framework. The factors assess the following:
  • Business sustainability and corporate governance
  • Impact business model and impact thesis
  • Theory of Change
  • Quality and quantity of the impact as determined through the Five Dimensions of Impact framework
  • Impact risk
  • The company’s non-financial reporting quality and detail, including stated sustainability targets and current progress towards meeting those targets
  • Annual change and progress in key Impact KPIs
  • Year-on-year trend analysis in Principal Adverse Impact (PAI) indicators
• Theory of Change assessment
• Five Dimensions of Impact assessment
• Impact Risk analysis
• Assessment of the quality of company reporting
• Evaluation of company performance against stated social and/or environmental targets

Detailed Corporate Governance assessment, which includes the following:

• Proprietary Governance Assessment Score – company is scored and rated out of a maximum total of 100%, based on answers to 13 corporate governance questions, where, for each question: Yes = 100%, No = 0%
• Comprehensive Corporate Governance Assessment covering 13 key corporate governance ‘best-practice’ requirements
• Key to the assessment is an analysis of the independence of Board members, where we apply stringent criteria for the classification of non-independence, suggesting company engagement opportunities where we feel the company falls short of international ‘best-practice’