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Impact Investment: Is there a need for a standard metrics for reporting social and environmental impact?
Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.ORCID iD: 0000-0002-5194-6109
2013 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The purpose of this thesis is to put light to the industry of impact investment and to find out how players in the field define the industry and if there is a need for a standard metrics for reporting social and environmental impact. The thesis will also examine slogans and visions on companies that participated in a survey by JP Morgan, to see if they have clearly stated incentives for creating social and environmental impact or not.

The conclusion of the report is that the definition of impact investment is too vague and can be interpreted differently, depending on whom you ask. The experts in the field put more emphasis on the social output and the investors put larger emphasis on financial return. A suggestion has been made to develop sub-sectors of categories, which need to be further defined. These categories could have specific metrics and guidelines on how to report social and environmental impact, included a few benchmark variables for each category.

Several positive and negative effects of implementing a standard have been recognized. It would lead to an increase of investors and capital and would create a more competitive and transparent market. It would make the industry more reliable and it would add confidence, accuracy and trust to investors. Possible negative consequences could be implementations costs and that specific sectors would be disadvantage of the standard, where investor might go toward easy targets. It could lead to a misrepresentation of information when companies direct could benefit of providing false information, but according to the interviews, the positive effects would easily outnumber the negative effects.

Place, publisher, year, edition, pages
2013. , 53 p.
Keyword [en]
Impact Investment, Social Finance, Social Return, Social Responsible Investments, Social Performance, Standard Metrics
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-21605OAI: oai:DiVA.org:hj-21605DiVA: diva2:633436
Subject / course
IHH, Business Administration
Presentation
2013-05-25, B4043, Gjuterigatan 5, Jönköping, 09:20 (English)
Supervisors
Examiners
Available from: 2013-08-09 Created: 2013-06-27 Last updated: 2013-08-09Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
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  • asciidoc
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