insb. Energie- und Umweltmanagement
New Publication: Principles for Impact Investments
22. April 2025

Foto: Springer Nature
Prof. Dr. Timo Busch and Hendrik Brosche, in collaboration with a team of renowned academic and industry experts, have published a new article titled “Principles for Impact Investments: Practical Guidance for Impact Measurement, Assessment and Valuation”. The open-access article was published on April 18, 2025, in the journal SN Business & Economics.
The publication introduces 16 practical principles aimed at enhancing the measurement, assessment, and valuation of impacts within the field of impact investing. It addresses key questions in the topics of impact magnitude, impact life cycle, and impact tradeoffs such as defining significant positive impacts of companies, understanding the transferability of impacts among investors, and managing trade-offs between different impact dimensions. The 16 principles provide concrete guidance to practitioners and researchers seeking to evaluate the social and environmental impact of investments more effectively.
With this publication, the authors contribute to the standardization and professionalization of impact investing practices, ultimately supporting the transition toward a more sustainable economy.
Read the full article here.