Double Bottom Line Project Report: Assessing Social Impact in Double Bottom Line Ventures
A catalogue of methods for social entrepreneurs and their investors to define, measure and communicate social impact and return in early-stage ventures. Document 1 of 14 
Clark etal04 DBL IA.pdf 2.24 MB
In business, there are generally accepted principles of accounting and an international
legal infrastructure to help manage the reporting of financial returns. A comparable
standard for social impact accounting does not yet exist. As a result of the lack of common practice around social impact assessment and reporting, ultimately many of the ventures we have studied are judged solely in financial terms, even if their social goals are a primary driver for operational choices, or if social goals were a key motivation for investment or philanthropic capital from the outset.
In this third report from the Double Bottom Line Project, the authors document their experience with the growing practice by ventures, nonprofits, foundations and investors who are trying to document and communicate mission-related, non-financial performance.
The report is designed to enable social investors, managers of nonprofit or for-profit funds and social investors identify similar initiatives and learn from their experiences in assessing social impact.
Author(s): Catherine Clark, William Rosenzweig, David Long and Sara Olsen