What’s Next in Impact? Key Insights from the Sorenson Global Impact Leaders to Achieve a Better Tomorrow

As part of the Sorenson Global Impact Leaders, Delilah contributed to the “What’s Next in Impact?” report where thought leaders and impact practitioners share suggestions on how we can work together to achieve a sustainable, resilient, and thriving future. Delilah highlighted that “Accounting and financial analysis practices will evolve to consider externalities. New approaches to internalizing externalities in financial statements in corporate accounting are already emerging. As these methodologies mature, investors will be able to integrate them into their f inancial analysis, which will then influence capital pricing and allocation. Financial benchmarking practices, which are currently used to evaluate performance, will need to evolve with these trends to allow for consideration of the true value of natural, human, and social capital. As markets begin to recognize the value of this previously underpriced capital, the risk return profiles of previously unattractive investments will become more attractive”.