03 — Our approach
The Mamdood Value & Impact Chain.
A proprietary approach developed to address sustainability and sustainable investment challenges in the Arab region—grounded in global standards and sector best practices.
One connected system
The Chain connects governance, strategy, sustainability and climate risks and opportunities, objectives, metrics, indicators, and financial and non-financial performance.
Complete approved content
Overview of Sustainability & Climate from a Financial and Strategic Perspective
Sustainability and climate-related risks and opportunities, together with related policies and disclosures, can affect an institution’s financial performance, including:
Cash flows
Access to finance
Cost of capital
Enterprise value over the short, medium, and long term
The Four Core Pillars of Financially Relevant Sustainability & Climate Disclosure
The disclosure requirements reflected in ISSB Standards, including IFRS S1 and IFRS S2, are structured around four interconnected pillars:
Governance
Strategy
Risk Management
Metrics & Targets
Our Approach
Mamdood approach is divided into
Mamdood’s Value & Impact Chain
Mamdood’s assessments
Mamdood Value & Impact Chain
A proprietary Mamdood approach developed to address sustainability and sustainable investment challenges in the Arab region.
The Chain draws on global standards, frameworks, methodologies, and sector best practices to manage financially relevant sustainability and climate-related risks and opportunities and identify appropriate strategic priorities.
The Mamdood Value & Impact Chain consists of three core pillars:
1. Framework
A dynamic framework whose inputs vary according to the nature of each institution. It is used to define strategic priorities, develop performance indicators and targets, and assess financially relevant material topics.
It is built around three sub-pillars:
Operating Model
Applicable Frameworks and Standards
Sector Classification
2. Methodology
An integrated mechanism for governing Environmental, Social and Governance considerations, informed by leading global and local standards and relevant best practices for disclosures relating to financially relevant sustainability and climate-related risks and opportunities.
It is built around three sub-pillars:
Risks & Opportunities
Governance & Compliance
Sustainability Integration into Strategies and Decisions
3. Impact Measurement
An integrated approach to impact management, measurement, verification, and documentation of results.
It defines how performance is measured and monitored and how progress toward sustainability and climate-related objectives and impact outcomes is assessed.
It is built around three sub-pillars:
Selection of Appropriate Metrics and Indicators
Definition of Financially Relevant Environmental, Social, and Governance Objectives
Application of an Appropriate and Recognized Impact Measurement Methodology
Value & Outcomes
The Mamdood Value & Impact Chain and Mamdood Assessments are designed to enable institutions, investors, and policymakers to create and measure sustainable value and impact through an integrated approach that connects governance, strategy, sustainability and climate-related risks and opportunities, objectives, metrics, indicators, and financial and non-financial performance.
Our approach moves sustainability beyond disclosure and reporting requirements and positions it as a tool for strategic and investment decision-making. This strengthens the ability of institutions to manage risks, capture opportunities, direct capital toward more sustainable investments, and measure the resulting value and impact in a clear and measurable way.
Value & outcomes
Our approach moves sustainability beyond disclosure and reporting. It positions sustainability as a tool for strategic and investment decision-making—strengthening the ability to manage risks, capture opportunities, direct capital toward sustainable investments, and measure resulting value and impact clearly.
Mamdood Assessments