British International Investment

Attribution (not contribution)

This blog is authored by our Director of Research and Policy, Paddy Carter. These are personal views and do not necessarily represent the views of British International Investment.


Reporting the development outcomes resulting from investments

Attributed outcomes are usually not claims of impact

Attribution based on the share of total investment

Incremental impact

What next

As things stand, DFIs are starting to adopt the PCAF methodology for carbon accounting, but in the absence of consensus about how to attribute other outcomes, most report unattributed portfolio impact data. An easy step forward would be to agree a rough and ready method for attributing the levels of enterprise outcomes based on investments as a share of portfolio companies’ capital, as the GIIN propose. Standardising an approach to reporting estimated incremental impact is going to be much harder.

Addendum: Jobs Supported


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