Guia para a Avaliação de Impacto Socioambiental para Utilização em Investimento de Impacto

Abstract

Impact investments aim to generate social and environmental impact beyond financial return and have grown considerably in recent years. This paper presents a set of guidelines aimed at supporting agents within the impact investing ecosystem in their effort to carry out impact evaluations. The proposed method has three principles: (a) few and highly relevant indicators; (b) impact measured over time, before and after the project; and (c) comparison to a control group of similar subjects who were not affected by the project. Years. Although there are clear and established methods to measure the financial return on these investments, various approaches have been used to measure environmental impact. However, there is still much uncertainty about how to reconcile financial and social objectives. These guidelines can be potentially used by social entrepreneurs, accelerators, investments funds, social enterprises, foundations, institutions and governmental agencies dealing with socioenvironmental projects. Thus, we hope to contribute to the formation, development, and consolidation of the impact investing industry.