Analysis

AIIB’s sovereign portfolio ranked 5^th out of 10 institutions with a score of 58.5 out of 100, marking an improvement from 6^th place and a score of 47.1 in 2023. Most of the progress was driven by improvements in the Impact Management and ESG & Accountability to Communities components, with AIIB showing the greatest improvement among sovereigns in the ESG component. AIIB discloses relatively large amounts of data, although much of that disclosure is in PDF format. As such, AIIB fails to score points for publishing in more accessible formats including through bulk download and to the IATI Standard.

In the Core Information component, AIIB came 8^th out of 10 with a score of 11.74 out of 30. In 2023 it came 7^th in this component. It disclosed data for fifteen of the seventeen indicators. However, it did not score over 50 per cent for twelve of these indicators, principally because it did not publish to IATI or disclose data in a bulk download format. It did not score for sub-sector, funding source, disclosure date, signature date and investment contract.

AIIB ranked 5^th with a score of 19 out of 30 in the Impact Management component, maintaining the same position as in 2023. It continued to score for both project-level indicators but dropped points again for not publishing to IATI. Notable improvements included new indication of aligned impact standards and newly consistent disclosure of indicator metrics/definitions. AIIB continued to lose points due to not publishing an impact measurement approach or an impact attribution methodology and not disclosing evaluations.

AIIB came joint 2^nd in the ESG and Accountability to Communities component, with a score of 23.67 out of 30. This marks an improvement from 2023 where it ranked 4^th. It scored on all organisational-level indicators, nearly achieving 100 per cent. At the project level, it scored for summary of E&S risks, E&S project plans/assessments and assurance of community disclosure. Improvements since 2023 were on identification of E&S standards triggered, and details on assurance of community disclosure including date, place, method and documentation.

In the Financial Information component, AIIB ranked 5^th with a score of 4.08 out of 15, maintaining its 2023 ranking. It lost points for not consistently disclosing currency of investment (which it had passed in 2023), and for not disclosing loan pricing. It performed well on the new climate finance indicators, publishing a methodology as well as detailed climate finance project-level. But it lost points for allowing disclosing this information in PDF format and for not providing climate finance budget breakdowns.