The widespread social and economic consequences of COVID-19 have further amplified the critical need for impact investing to play a critical role in addressing the crisis. As impact investors seek to deploy capital to new investments and/or to investees already in their portfolio, many face challenges conducting due diligence. The Response, Recovery, and Resilience Investment Coalition (R3 Coalition), which is managed by the GIIN as the organizing body—is publishing a series of issue briefs on the impact investing market in the COVID-19 climate, the first of which provided an overview. The second issue brief in the series, The Impact Investing Market in the COVID-19 Context: Due Diligence, seeks to provide greater clarity on the specific factors hampering investors’ abilities to conduct due diligence in the current climate and on strategies that investors have used to overcome these challenges. Specifically, the issue brief finds that: