The firm is dedicated to impact investing for the purpose of generating positive, measurable social or environmental impact, alongside a compelling risk-adjusted return. ABC Impact's investment strategy aligns with Temasek's ABC Framework for an Active Economy, a Beautiful Society and a Clean Earth, building on the ideals of the 17 UN Sustainable Development Goals. Their key focus areas include financial and digital inclusion, better health and education, climate and water solutions, sustainable food and agriculture, and smart and liveable cities. ABC Impact was established by Temasek Trust, Temasek and Pavilion Capital.