On the way to impact investment: Mind the gap between theory and practice

By Clarity AI

This white paper reviews some of the most prominent impact management and measurement frameworks developed by leading institutions with the aim of identifying a baseline for what constitutes impact investment. It also compares the current state of 'impact-branded' investment practices by listed equity investors to the criteria identiﬁed in the baseline, to assess the level of misalignment in the interpretation of impact in theory versus practice.

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