How Impact Investing Firms Use Reference Frameworks to Manage Their Impact Performance: An Industry-Level Study

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aut.relation.journalAccounting and Finance
dc.contributor.authorIslam, Syrus M
dc.contributor.authorHabib, Ahsan
dc.date.accessioned2023-08-30T03:44:22Z
dc.date.available2023-08-30T03:44:22Z
dc.date.issued2023-06-21
dc.description.abstractUsing meaning-oriented content analysis, we show how impact investing firms use various reference frameworks (e.g., International Finance Corporation (IFC) Performance Standards, Impact Management Project framework, UN Sustainable Development Goals) to manage their impact performance throughout the investment lifecycle. Our study provides an industry-level picture of the various roles that different reference frameworks play to help impact investors attain their impact goals. We also discuss the potential industry effects on management accounting practice, that is, how reference frameworks used in performance management in the impact investing industry differ from those used in some other industries.
dc.identifier.citationAccounting and Finance, ISSN: 0810-5391 (Print); 1467-629X (Online), Wiley. doi: 10.1111/acfi.13132
dc.identifier.doi10.1111/acfi.13132
dc.identifier.issn0810-5391
dc.identifier.issn1467-629X
dc.identifier.urihttp://hdl.handle.net/10292/16628
dc.languageen
dc.publisherWiley
dc.relation.urihttps://onlinelibrary.wiley.com/doi/10.1111/acfi.13132
dc.rightsCopyright © 2023 John Wiley & Sons. All rights reserved. Authors retain the right to place his/her pre-publication version of the work on a personal website or institutional repository. This article may not exactly replicate the final version published in (please see citation) as it is not a copy of this record. An electronic version of this article can be found online at: (Please see Publisher’s Version).
dc.rights.accessrightsOpenAccess
dc.subject35 Commerce, Management, Tourism and Services
dc.subject3507 Strategy, Management and Organisational Behaviour
dc.subject9 Industry, Innovation and Infrastructure
dc.subject1402 Applied Economics
dc.subject1501 Accounting, Auditing and Accountability
dc.subject1502 Banking, Finance and Investment
dc.subjectAccounting
dc.subject3501 Accounting, auditing and accountability
dc.subject3502 Banking, finance and investment
dc.subject3801 Applied economics
dc.titleHow Impact Investing Firms Use Reference Frameworks to Manage Their Impact Performance: An Industry-Level Study
dc.typeJournal Article
pubs.elements-id510679
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