
This report evaluates the “state of the practice” for sustainability standards and rating or accounting systems within one asset class—infrastructure investment. It reviews the standards and assessment tools available to investors and developers to measure and report on the sustainability and resilience of their infrastructure investments. The report also provides a summary of the most commonly used procedures and best practices adopted by institutional investors in the infrastructure sector. It includes detailed reviews of currently developed sustainability standards and assessment tools as well as a general review of sustainability practices by infrastructure investors and other members of the infrastructure development value chain.