A new playbook for impact investing suggests that climate investors are changing how they measure and manage their portfolios. According to the source, the focus is moving beyond carbon accounting — the long-standing practice of tracking emissions — toward a more expansive view of impact.

The playbook indicates that relying only on carbon numbers may no longer be enough. Investors appear to be seeking additional ways to assess their environmental footprint, while still keeping climate goals at the center of their decisions.

Since there is only one source, there are no differing viewpoints to compare. The article reports this as a current trend in climate investing, though it does not provide specific examples or data points beyond the general shift described.