IMPACTLAKE Publishes the Paper on Impact Management with Japanese Leading Institutional Investor

IMPACTLAKE has released joint research results, developed with the support and collaboration of leading institutional investor and the academic institution, focusing on the evolution of impact accounting and the use of logic models in business strategies.

As businesses aim for sustainability, Impact Management—advanced ESG—is becoming more vital. Our joint research simplifies Impact Management, using Impact-Weighted Accounts to quantify impact universally. This method includes a logic model for visualizing corporate ripple effects and articulating business strategies. By adopting this integrated approach, we highlight the practical importance of Impact Management for companies and investors.

The research suggests practical ways for Impact Management and includes specific analyses for individual companies. The results highlight challenges like the need for broader use to enhance disclosure and reduce burdens. However, it also shows that the methodology is currently useful.

IMPACTLAKE will continue various initiatives and collaborations in the field to promote the simultaneous achievement of social value creation and sustainable growth for companies, contributing to the realization of a sustainable society.



Progress of Impact Accounting and Utilization of Logic Model in Corporate Strategy
~Proposals for new management methods for impact oriented corporate management and the realization of a sustainable society~

Authors (in no particular order and titles omitted)

Reona Sekino (Chief Executive Officer, IMPACTLAKE Co. Ltd.)
Toshiyuki Imamura (Head of Responsible Investment Dept. Nomura Asset Management Co., Ltd.)
Yumiko Miwa (Professor, School of Commerce, Meiji University)

Table of Contents

  1. Introduction
  2. Importance of Impact Management
  3. Existing Methods of Impact Management and Their Practical Issues
  4. Recommendations for an Integrated Model as a New Approach
  5. Examples of Application of this Approach(Examples in Specific Domains and Companies)
  6. Discussion and Conclusion

Bibliographic Information

Published on the Social Science Research Network (SSRN).
URL: version)
※The Japanese version of this paper is scheduled to be published in a domestic journal from early to spring 2024.

Contact Us

The impactlake™ white paper is available for download through the following link:

For any questions regarding this release, impactlake™, or inquiries about the future development roadmap, please feel free to contact us using the details below:


IMPACTLAKE Publishes the Paper on Impact Management with Japanese Leading Institutional Investor
Scroll to top