Impact Investment Deal Flow and Sustainable Development Goals: “Mind the gap?”

aut.filerelease.date2025-02-05
aut.relation.journalAccounting and Finance
dc.contributor.authorIslam, SM
dc.contributor.authorRahman, A
dc.date.accessioned2023-02-22T01:56:58Z
dc.date.available2023-02-22T01:56:58Z
dc.date.copyright2023-02-05
dc.date.issued2023-02-05
dc.description.abstractWe examine the linkage between the available impact investment deals and Sustainable Development Goals (SDGs) to ascertain to what extent those deals are likely to achieve the aims of the SDGs, that of a sustainable and prosperous world. Drawing on 292 available deals, we find that most deals are directly or indirectly linked to only four of the 17 SDGs and are concentrated in two regions of the world. Accordingly, we conclude that impact investing has a significant imbalance in the SDG–deal flow–region nexus. Without addressing such an imbalance, impact investing will have only a limited impact on overall SDG attainment. Therefore, we also share some thoughts on addressing the imbalance.
dc.identifier.citationAccounting and Finance, ISSN: 0810-5391 (Print); 1467-629X (Online), Wiley. doi: 10.1111/acfi.13068
dc.identifier.doi10.1111/acfi.13068
dc.identifier.issn0810-5391
dc.identifier.issn1467-629X
dc.identifier.urihttps://hdl.handle.net/10292/15888
dc.languageen
dc.publisherWiley
dc.relation.urihttps://onlinelibrary.wiley.com/doi/10.1111/acfi.13068
dc.rightsThis is the peer reviewed version of the following article: Accounting and Finance, ISSN: 0810-5391 (Print); 1467-629X (Online), Wiley. doi: 10.1111/acfi.13068, which has been published in final form at https://doi.org/10.1111/acfi.13068. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. This article may not be enhanced, enriched or otherwise transformed into a derivative work, without express permission from Wiley or by statutory rights under applicable legislation. Copyright notices must not be removed, obscured or modified. The article must be linked to Wiley’s version of record on Wiley Online Library and any embedding, framing or otherwise making available the article or pages thereof by third parties from platforms, services and websites other than Wiley Online Library must be prohibited.
dc.rights.accessrightsOpenAccess
dc.subject1402 Applied Economics
dc.subject1501 Accounting, Auditing and Accountability
dc.subject1502 Banking, Finance and Investment
dc.subjectAccounting
dc.titleImpact Investment Deal Flow and Sustainable Development Goals: “Mind the gap?”
dc.typeJournal Article
pubs.elements-id492472
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