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Measuring, Accounting, and Reporting Impact

In: Recent Trends in Financial Engineering Towards More Sustainable Social Impact

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  • Delphine Gibassier

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.

Suggested Citation

  • Delphine Gibassier, 2022. "Measuring, Accounting, and Reporting Impact," World Scientific Book Chapters, in: Constantin Zopounidis & Carine Girard-Guerraud & Karima Bouaiss (ed.), Recent Trends in Financial Engineering Towards More Sustainable Social Impact, chapter 9, pages 195-227, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811260483_0009
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    More about this item

    Keywords

    Innovation; Equity-Crowdfunding; Capital Structure; Credit Default Swap; Machine Learning: Green Bonds; Impact Bonds; Shareholder Engagement; ESG; Systemic Risk; Sharing Economy; Impact Accounts;
    All these keywords.

    JEL classification:

    • C02 - Mathematical and Quantitative Methods - - General - - - Mathematical Economics
    • G3 - Financial Economics - - Corporate Finance and Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • F3 - International Economics - - International Finance

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