This guide is based on the Foundation’s internal due-diligence process and it offers a framework to assess impact and financial risk and return of potential investment opportunities. The expected added value is in how to incorporate impact and strategic fit dimensions when assessing investment opportunities with an impact investor lens. It should be noted that the shared list of questions is not exhaustive and readers should refer to other manuals for more comprehensive financial due-diligence and analysis of different asset classes. It can be considered a work in progress as the market continues to evolve and we continue to learn about new developments in impact investing