Impact methodology

The pathway to making positive change happen – beyond Environmental, Social, and Governance (ESG) and “triple-bottom-line” reporting

Impact ecosystem

Whether your organization has a clear impact strategy, roadmap and tracking in place, our suite of tools and processes are there to assess, measure, improve and track your impact, with the objective of making business and impact metrics inseparable.

Read first: We believe that existing impact measurement methodologies and reporting tools are hindering the creation of sustainable positive change in the world. This is due to the limited insight that these frameworks provide into an organization, and that they focus on reporting lines rather than behavioural/purpose change. Therefore, our approach to impact methodology starts with deep insights into each organization, adaptation to its business environment and desired theory of change, and often includes a deep re-thinking of its business model. As a result, and starting with the self-assessment, it’s a lot of work!

Impact Self-Assessment

All organizations entering into a relationship with Spinel or wishing to join Kayapó are asked to perform the impact self-assessment.

Note: No company will be presented to the Kayapó community for financing opportunities unless they achieve the “Sapling” level of the Impactful Organization™️ accreditation (see below).

Impactful Organization™

An accreditation to showcase that your organization has positive impact on the world, follows global standards of impact measurement, and has a clear roadmap to keep improving

The Impactful Organization™️ accreditation is proposed  50% of the public price to Kayapó members and Spinel clients

  • Best-in-class organizations are empowered to lead others into further improving their impact practices
  • Receive a detailed, public report including: Due Diligence results, final impact score and recommendations
  • The accreditation is co-branded Spinel/Zentech, ensuring quality and independence of opinion

To go further, Impact as a Service (“IaaS”) is our in-house, strategic impact service, in which we take your organization from identifying impact opportunities that fit your business model, to establishing a clear impact roadmap and creating an impact measurement framework

3 accreditation levels:


You have a clear impact roadmap and are able to measure it at different levels of your organization
  • Impact assessment score across all dimensions > 70%
  • Impact roadmap: Established
  • Impact due-diligence: Performed once
  • Optional: Impact dashboard & ongoing support*
See Fees & Perks


You have a clear, measurable impact and you keep improving and maximizing your roadmap
  • Sapling and:
  • Impact assessment score across all dimensions > 80%
  • Impact dashboard: Mandatory
  • Optional: Ongoing support*
See Fees & Perks


You are a role-model of making this world a better place for all, and you actively promote impact to your stakeholders
  • Tree and:
  • Impact assessment score across all dimensions > 90%
  • Impact due-diligence: Bi-annual
  • Impact dashboard: Mandatory
  • Ongoing support*: Mandatory
See Fees & Perks

*Ongoing Support: To receive the higher tiers of accreditation, an organization has to show willingness and a roadmap to keep improving its impact (”Tree”) and to engage other companies in the same direction/become an impact leader (”Forest”). To do so, we recommend ongoing support from either Spinel consultants or other impact professionals, to regularly review the state of your impact on the world and to further work on improving it.

Our impact methodology

Spinel has built a holistic approach to impact. We believe that an organization’s positive impact must go beyond Environmental, Social, and Governance (ESG) and the “triple-bottom-line” reporting, and that impact considerations are taken into account at each level of an organization’s business model.

We have built our methodology to reflect the most up-to-date view of what positive impact means today, including approaches from the “regenerative economy“, the “systemic economy” and the “circular economy” are meant to be, for a prosperous future for Earth, wildlife and people. 

We have worked with external partners to ensure quality and independence of opinion, and to align to global standards and frameworks of impact measurement, reporting and analysis. And we are looking for additional partners to further improve it!

Built on global standards

Our impact measurement and assessment methodology is built upon (and integrates with) globally recognized standards and frameworks, including the UN’s SDGs and the IRIS+ methodology from the Global Impact Investment Network 

From the IRIS+ website: “The IRIS+ system aligns with over 50 standards bodies. IRIS+ materials therefore cover a diversity of industry types and disclosure requirements.” Some examples:

We ask the questions that matter to maximize your positive impact and to make it sustainable

Spinel Advisory SAS

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69003 Lyon, France

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