Measuring, Accounting, and Reporting Impact

Delphine Gibassier

Chapter 9 in Recent Trends in Financial Engineering:Towards More Sustainable Social Impact, 2022, pp 195-227 from World Scientific Publishing Co. Pte. Ltd.

Abstract: Impact can be qualified as a “hembig” concept, that is, an important concept that is intellectually problematic and vague. As it has gained considerable traction in practice, both in finance and accounting, we explore the interrelationships between the measure of impact and its effects on the allocation of capitals in practice. After reviewing its conceptual meaning and current standards, frameworks, and practices, we propose a multi-dimensional framework to analyze impact accounts. We conclude by acknowledging the limits of impact measurement devices and key takeaways from practice.

Keywords: Innovation; Equity-Crowdfunding; Capital Structure; Credit Default Swap; Machine Learning: Green Bonds; Impact Bonds; Shareholder Engagement; ESG; Systemic Risk; Sharing Economy; Impact Accounts (search for similar items in EconPapers)
JEL-codes: C02 F3 G3 G32 (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.worldscientific.com/doi/pdf/10.1142/9789811260483_0009 (application/pdf)
https://www.worldscientific.com/doi/abs/10.1142/9789811260483_0009 (text/html)
Ebook Access is available upon purchase.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:wschap:9789811260483_0009

Ordering information: This item can be ordered from

Access Statistics for this chapter

More chapters in World Scientific Book Chapters from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().