影響力論（或改變理論） / Impact thesis (or theory of change)
定義 / Definition
An outcomes-based hypothesis of how an Enterprise, Fund, Issuer, investment, or Investee is expected to contribute positively to sustainable development and the SDGs. The impact thesis may be separate to, but ideally is integrated into, strategy, business models or investment thesis, as applicable. Relating to Funds, typically the Fund will develop its overall impact thesis with respect to the Fund and then develop an impact thesis for each of its investments or Investees. However, some Investees may have already developed their own impact thesis (or theory of change) that the Fund reviews as part of its pre-screening and due diligence process.
出處 / Source
Theory of Change | IRIS+ System. (n.d.). Retrieved September 26, 2022, from https://iris.thegiin.org/metric/5.2/od6350/