Impact and Matching: Difference between pages

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1.  ''Sustainability - impact reporting - Impact Management Project (IMP)''.
1.  


For the purposes of impact management and reporting, the IMP defines impact as a change in an outcome caused by an organisation.
Arranging that in a portfolio of assets and liabilities the cash flows generated by the assets can be expected to meet the liability payouts either because (1) the assets generate income of the right amount at the right time or (2) because the market values of the assets are linked to (positively correlated with) the market values of the liabilities.


Such a change can be positive or negative, intended or unintended.


2.


2. ''Effects - significant effects.''
Equalising or approximating the modified duration of assets and liabilities in a portfolio, to manage interest rate risk.


Any effect on an individual, organisation, or system.


Especially a substantial effect.
3.  


For example, ''business impact analysis'' includes analysing the potentially negative effects of disruption on business activities.
Equalising or approximating both the modified duration and the modified convexity of assets and liabilities in a portfolio.




== See also ==
4. ''Financial reporting''
* [[Business impact analysis]]
* [[ESG Credit Impact Scores]]
* [[Global Impact Investing Network]]
* [[Impact]]
* [[Impact economy]]
* [[Impact investing]]
* [[Impact Investing Institute]]  (III)
* [[Impact Management Project]]  (IMP)
* [[Impact reporting]]
* [[Impact Taskforce]]
* [[International Sustainability Standards Board]]  (ISSB)
* [[Just transition]]
* [[Multilateral development bank]]  (MDB)
* [[Natural capital]]
* [[Principles for Responsible Investment]]  (PRI)
* [[Responsible investment]]
* [[Social impact bond]]
* [[Sustainable investment]]
* [[Sustainability]]
* [[Sustainability Accounting Standards]]
* [[Sustainability Accounting Standards Board]]
* [[Total Societal Impact]]
* [[Value Reporting Foundation]] (VRF)


The Accruals concept in accounting.


==External link==


*[https://impactmanagementproject.com/impact-management/impact-management-norms/ Impact management norms - Impact Management Project]
== See also ==
* [[Accruals concept]]
* [[Correlation]]
* [[Diversification]]
* [[Immunisation]]
* [[Interest rate risk]]
* [[Modified convexity]]
* [[Modified duration]]
* [[Portfolio immunisation]]


[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]

Revision as of 11:26, 10 September 2020

1.

Arranging that in a portfolio of assets and liabilities the cash flows generated by the assets can be expected to meet the liability payouts either because (1) the assets generate income of the right amount at the right time or (2) because the market values of the assets are linked to (positively correlated with) the market values of the liabilities.


2.

Equalising or approximating the modified duration of assets and liabilities in a portfolio, to manage interest rate risk.


3.

Equalising or approximating both the modified duration and the modified convexity of assets and liabilities in a portfolio.


4. Financial reporting

The Accruals concept in accounting.


See also