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Among companies, Impact Valuation as an approach to valuing a company’s impact on society has hit an inflexion point. The work of the Value Balancing Alliance and Harvard’s newly formed International Foundation for Valuing Impacts (IFVI) aim at measuring companies’ valuecreation.
The Guide builds on existing global principles set out in documentation such as the ICMA’s Social Bond Principles, Sustainability Bond Guidelines and Sustainability-linked Bond Principles and should be considered alongside them. Use-of-proceeds approach: social and sustainability bonds.
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