Ethical Governance, Accountability, and Compliance

This strand focuses on enabling transparent, equitable, and value-driven governance systems that uphold organisational integrity, ensure compliance with legal and ethical standards, and strengthen accountability within social purpose organisations.

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Case Study
  • 3 September 2025

Blended finance in the SDG Era

This document summarizes key discussions from a UN Department of Economic and Social Affairs (UNDESA) workshop focused on blended finance in the era of the SDGs. It captures shared challenges and opportunities identified by participants from governments, the UN system, civil society, and the private sector. The report outlines common issues, including the critical need for better impact measurement tools, effective risk management strategies, and enhanced institutional capacity. It concludes with recommended actions to better integrate and mainstream blended finance approaches into national SDG strategies.
Case Study
  • 3 September 2025

FinMin may favour CSR monies to flow into Social Impact Bonds

This article from Hindu Business Line reports on the potential inclination of India’s Finance Ministry to allow Corporate Social Responsibility (CSR) funds to be directed towards Social Impact Bonds (SIBs). The move could significantly boost funding for social development projects by leveraging private sector contributions. It discusses the implications of such a policy for governance and the broader landscape of development impact bonds in India, highlighting how this synergy could enhance social outcomes and financial innovation.
Case Study
  • 1 January 2021

What is Social Finance?

This publication delves into the various definitions of social finance as understood by market participants and explores the implications of the EU Taxonomy for Sustainable Activities for development policy. It examines how concepts like bonds, equity, sustainability ratings, and governance frameworks fit within the evolving landscape of sustainable and social finance. The paper aims to provide conceptual clarity and highlight the role of regulatory initiatives in shaping the future of financing for sustainable development.
Case Study
  • 1 January 2022

Making Impact Investing More Than Just Well-meaning Capital

This article contends that impact investing is progressively losing focus on genuinely making a difference, suggesting that market growth may not translate to real social and environmental change. The authors propose three ways to re-center “impact” in impact investment. They discuss critical concepts such as additionality, impact-washing, and intentionality, advocating for clearer strategies to ensure investments deliver authentic and measurable social and environmental outcomes beyond mere financial returns.
Case Study
  • 1 January 2013

Institutional Impact Investing: Practice and Policy

This article examines institutional impact investing, exploring its practices and policy implications for responsible and economically targeted investing. It delves into how institutional investors are increasingly engaging in investments that aim to generate both financial returns and positive social or environmental impact. The authors discuss the evolving landscape of responsible investing and the role of policy frameworks in encouraging broader adoption of impact investing strategies by large institutions.
Case Study
  • 1 January 2016

Policy Impediments to Social Investments by Australian Businesses

This book chapter explores the policy impediments that hinder social investments by Australian businesses. It delves into the complexities of the three-sector solution, emphasizing the collaborative efforts required between government, not-for-profits, and businesses to deliver effective public policy. The analysis identifies key challenges and governance issues that arise when attempting to foster social investment, advocating for policy reforms that facilitate greater private sector engagement in addressing social issues.
Case Study
  • 1 January 2022

Mainstreaming Blended Finance in Climate-smart Agriculture: Complementarity, Modality, and Proximity

This study examines the mainstreaming of blended finance in climate-smart agriculture, an area often plagued by risks. It bridges the literature gap by considering theoretical lenses of governance, actor moral preferences, and institutional complexity. Findings indicate that while local banks hesitate due to procedural restrictions and implementing agencies feel overburdened, actors collaborate due to role complementarities and proximity. Recognizing and internalizing these factors can promote blended finance mainstreaming, transforming it into a regular financing mode for sustainable agriculture.
Case Study
  • 1 January 2021

Profiting From Our Pain: Privileged Access to Social Impact Investing

This article critically examines the burgeoning social impact investing trend, particularly in the context of persistent funding gaps for sustainable development and a millennial drive for “doing good.” It argues that existing federal securities laws, with their public-private divide, create regulatory loopholes that allow privileged investors to obscure negative externalities and exclusively profit from community pain, especially exacerbated by crises like COVID-19 and the Black Lives Matter movement.
Case Study
  • 1 January 2022

India’s Social Stock Exchange (isse) – a 360° Analysis – Today’s Commitment for Tomorrow’s Action

This article provides a comprehensive analysis of India’s Social Stock Exchange (ISSE), examining its potential to facilitate social financing and sustainable development. It delves into the roles of For-Profit Enterprises (FPEs) and Not-for-Profit Organizations (NPOs) within this framework. The authors explore how the ISSE aims to bridge the funding gap for social enterprises, enabling them to raise capital while maintaining accountability for their social impact, contributing to the broader agenda of sustainable development.
Case Study
  • 1 January 2019

Purpose-washing of Impact Investing Funds: Motivations, Occurrence and Prevention

This article examines the phenomenon of “purpose-washing” in impact investing funds, exploring its underlying motivations, how it occurs, and strategies for its prevention. It critically assesses the ethical implications when funds misrepresent their social or environmental impact for financial gain. The authors provide insights into maintaining integrity and accountability within the impact investing sector, advocating for greater transparency and robust governance mechanisms to counteract deceptive practices.
Case Study
  • 1 January 2021

India: Sustainable Finance and India’s Climate Goals

This article examines the landscape of sustainable finance in India and its role in achieving the country’s climate goals. It discusses the growth in green finance flows, particularly for mitigation and adaptation sectors, attributing it to policy interventions and market mechanisms. The piece highlights India’s significant climate finance needs to meet its Nationally Determined Contributions (NDCs) by 2030 and proposes priorities for increasing green investment, including policy measures, coordinated action, and enhanced data collection.
Case Study
  • 1 January 2018

Raising the Bar on Responsible Investment: What Role for Investment Treaties?

This briefing explores the role of international investment treaties in promoting responsible business conduct, especially concerning human rights, labor relations, land rights, and the environment. As many states review their investment treaty policies, the paper suggests ways treaty reform could address risks created by business activities for affected communities. It reviews recent treaty practices and charts possible future directions to realign these legal documents with sustainable development goals.
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