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- W4319990185 abstract "Intentionality and measurable impact are the key characteristics that allow the differentiation of impact investing from conventional forms of investment. Over the past decade, impact measurement has become a common method for evaluating the financial and social return generated by impact investments, and it is relevant for all impact stakeholders, such as impact investors and intermediaries, investees and social enterprises, public administrations and governments. This study was performed to provide an empirical analysis of some practices useful for improving the consistency, effectiveness and applicability of impact measurement. Using a qualitative approach based on a case study analysis, the paper investigates two measurement tools: Social Return on Investment (SROI) and balanced scorecard (BSC). The analysis performed uses various perspectives and concepts, and based on the evidence found, it opens interesting future research directions into the impact measurement field. The findings of this study add to the existing body of knowledge with “insights” for bridging the gap between theory and practice." @default.
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- W4319990185 date "2023-01-01" @default.
- W4319990185 modified "2023-09-24" @default.
- W4319990185 title "Impact Investments Measurement: Bridging Research and Practice" @default.
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- W4319990185 doi "https://doi.org/10.1007/978-3-031-22539-0_3" @default.
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