| Account Name | Type | Description | Value | Amount | Unit |
|---|---|---|---|---|---|
| ▾ Natural Capital | Environment — emissions, energy, water, waste, biodiversity, land use | ||||
| ▸Emissions | Greenhouse gas and pollutant releases | — | |||
| Direct Emissions | Expense | Direct GHG emissions from owned/controlled sources | — | tCO2e | |
| Purchased Energy Emissions | Expense | Indirect emissions from purchased energy, location-based | — | tCO2e | |
| Purchased Energy Emissions (Market-Based) | Expense | Indirect emissions from purchased energy, market-based | — | tCO2e | |
| Value Chain Emissions | Expense | All other indirect value chain emissions, by category | — | tCO2e | |
| Direct + Purchased Energy Total | Expense | Combined Scope 1 and 2 emissions | — | tCO2e | |
| Emissions Per Unit of Output | Expense | Emissions per unit of output or revenue | — | MtCO2e/bn EUR | |
| Methane Leakage | Expense | CH4 emissions, absolute or as intensity | — | tCO2e | |
| Vehicle Fleet Emissions | Expense | Sales-weighted average fleet CO2 per km | — | gCO2/km | |
| Nitrogen Oxides | Expense | Nitrogen oxides released to air | — | kg | |
| Sulfur Oxides | Expense | Sulfur oxides released to air | — | kg | |
| Fine Particulates | Expense | PM10/PM2.5 released to air | — | kg | |
| Volatile Organic Compounds | Expense | Non-methane volatile organic compounds | — | kg | |
| Carbon Monoxide | Expense | CO released to air | — | kg | |
| Ammonia | Expense | NH3 released to air | — | kg | |
| ▸Pollutants Discharged to Water | Expense | Total pollutant load discharged to water (TOC, N, P, Cl, AOX) | — | kg | |
| ▸Water Pollution by Substance | Per-pollutant decomposition for IFVI water-pollution fanout | — | |||
| N to Freshwater | Expense | Nitrogen discharged to freshwater (no IFVI factor; limiting nutrient is P) | — | kg | |
| N to Marine | Expense | Nitrogen discharged to marine water | — | kg | |
| P to Freshwater | Expense | Phosphorus discharged to freshwater | — | kg | |
| P to Marine | Expense | Phosphorus discharged to marine water | — | kg | |
| Heavy Metals to Water | Expense | As/Cd/Cr/Cu/Hg/Ni/Pb/Zn etc. | — | kg | |
| Organic Toxics to Water | Expense | PAHs, chlorobenzenes, pesticides, pharmaceuticals | — | kg | |
| TOC | Expense | Total Organic Carbon (no IFVI factor) | — | kg | |
| Chlorides | Expense | Cl — ecotoxicity (no IFVI factor) | — | kg | |
| AOX | Expense | Adsorbable organic halides (aggregate; constituents in organic_toxics) | — | kg | |
| Ozone-Depleting Chemicals | Expense | Emissions of ozone-depleting substances | — | tCFC-11e | |
| Hazardous Chemicals Produced | Expense | Volume of substances of concern produced or used | — | metric tons | |
| Embodied Carbon in Materials | Expense | Lifecycle carbon in construction and production materials | — | tCO2e | |
| ▸Energy | Energy consumption and sources | — | |||
| Total Energy Consumption | Expense | Total energy consumed within the organization | — | MWh | |
| Share from Renewables | Asset | Percentage of energy from renewable sources | — | percent | |
| Energy Per Unit of Output | Expense | Energy per unit of output or revenue | — | MWh/bn EUR | |
| Energy Saved | Revenue | Energy saved through efficiency measures | — | MWh | |
| ▸Water | Water withdrawal, consumption, and discharge | — | |||
| Water Withdrawn | Expense | Total water withdrawn from all sources | — | m3 | |
| Water Used Up | Expense | Water consumed (not returned to source) | — | m3 | |
| Water Returned | Revenue | Water returned to environment after use | — | m3 | |
| Water Reused | Revenue | Volume of water recycled or reused | — | m3 | |
| Operations in Water-Scarce Areas | Asset | Abstraction/consumption in water-stressed areas | — | percent | |
| Water Per Unit of Revenue | Expense | Water use per unit of output or revenue | — | m3/unit | |
| Wastewater Quality | Asset | Treatment and quality of discharged wastewater | — | compliance | |
| Water Regulation Lost | Asset | Water flow, disturbance moderation services foregone (Land Use) | — | USD | |
| Water Purification Lost | Asset | Waste treatment / purification capacity lost (wetlands, coastal) | — | USD | |
| ▸Waste | Waste generation and disposal | — | |||
| Total Waste Generated | Expense | All waste produced | — | metric tons | |
| Hazardous Waste | Expense | Waste classified as hazardous | — | metric tons | |
| Non-Hazardous Waste | Expense | Waste classified as non-hazardous | — | metric tons | |
| Waste Recovered or Recycled | Revenue | Waste diverted from disposal | — | metric tons | |
| Waste Sent to Landfill or Incineration | Expense | Waste sent to final disposal (landfill, incineration) | — | metric tons | |
| Significant Spills | Expense | Spill incidents with environmental impact | — | count | |
| ▸Materials | Raw material inputs and circularity | — | |||
| Raw Materials Consumed | Expense | Weight/volume of materials consumed | — | metric tons | |
| Recycled Materials Used | Revenue | Recycled or secondary materials as inputs | — | kilotons | |
| Renewable Materials Used | Revenue | Materials from renewable sources | — | metric tons | |
| ▸Biodiversity | Biodiversity and ecosystem impacts | — | |||
| Land Occupied | Asset | Total surface area utilized and sealed | — | ha | |
| Sites Near Protected Areas | Asset | Sites bordering or within protected areas | — | percent | |
| Sustainably Sourced Materials | Asset | Share of inputs from certified sustainable sources | — | percent | |
| Habitat / Biodiversity Loss | Asset | Nursery + genetic pool services lost (ESVD habitat services) | — | USD | |
| ▸Soil | — | ||||
| Soil Erosion Risk | Expense | Areas at risk of erosion and mitigation measures | — | percent | |
| Soil Organic Health | Asset | Organic matter coverage and soil productivity | — | percent | |
| ▸Deforestation | — | ||||
| Forest Conversion | Expense | Conversion of forest or natural ecosystems to production | — | ha | |
| ▸Land Use & Stewardship | Land area under specific stewardship or use | — | |||
| Hectares Supported | Revenue | Hectares of agricultural or stewarded land supported via lending | — | hectares | |
| Trees Planted (annual) | Revenue | Trees distributed/planted in current reporting period | — | trees | |
| Trees Planted (cumulative) | Asset | Cumulative trees planted since program start | — | trees | |
| Hectares Restored | Revenue | Land area returned to productive/ecological state | — | hectares | |
| Trees Planted — Kenya | Asset | Country-level tree planting | — | trees | |
| Trees Planted — Rwanda | Asset | Country-level tree planting | — | trees | |
| Trees Planted — Ethiopia | Asset | Country-level tree planting (Cabrini geo) | — | trees | |
| Trees Planted — Uganda | Asset | Country-level tree planting (Cabrini geo) | — | trees | |
| Trees Planted — Burundi | Asset | Country-level tree planting | — | trees | |
| Trees Planted — Tanzania | Asset | Country-level tree planting | — | trees | |
| Trees Planted — Malawi | Asset | Country-level tree planting | — | trees | |
| Trees Planted — Zambia | Asset | Country-level tree planting | — | trees | |
| Trees Planted — Nigeria | Asset | Country-level tree planting | — | trees | |
| Carbon Pilot Farmers | Asset | Farmers participating in carbon-credit pilot programs (cumulative) | — | farmers | |
| Carbon Pilot Nurseries | Asset | Nurseries in carbon-credit pilot programs | — | count | |
| Carbon Payments — Zambia | Revenue | Direct carbon credit payments to farmers (Zambia) | — | USD | |
| Tree Nurseries — Kenya | Asset | Country-level tree nursery count | — | count | |
| Tree Nurseries — Rwanda | Asset | Country-level tree nursery count | — | count | |
| Tree Nurseries — Burundi | Asset | Country-level tree nursery count | — | count | |
| Tree Nurseries — Tanzania | Asset | Country-level tree nursery count | — | count | |
| Tree Nurseries — Malawi | Asset | Country-level tree nursery count | — | count | |
| Tree Nurseries — Zambia | Asset | Country-level tree nursery count | — | count | |
| Tree Nurseries — Uganda | Asset | Country-level tree nursery count — Cabrini geography | — | count | |
| Tree Nurseries — Ethiopia | Asset | Country-level tree nursery count — Cabrini geography | — | count | |
| Tree Nurseries — Nigeria | Asset | Country-level tree nursery count | — | count | |
| Tree Species — Kenya | Asset | Tree species varieties grown | — | species | |
| Tree Species — Rwanda | Asset | Tree species varieties grown | — | species | |
| Tree Species — Burundi | Asset | Tree species varieties grown | — | species | |
| Tree Species — Tanzania | Asset | Tree species varieties grown | — | species | |
| Tree Species — Malawi | Asset | Tree species varieties grown | — | species | |
| Tree Species — Zambia | Asset | Tree species varieties grown | — | species | |
| Tree Species — Nigeria | Asset | Tree species varieties grown | — | species | |
| Trees Planted — 2030 Goal | Asset | Cumulative trees planted target by 2030 | — | trees | |
| ▸Chemical Management | — | ||||
| Banned Substances Used | Expense | Use of WHO 1A/1B hazardous or legally banned chemicals | — | count | |
| Pesticide Application Records | Asset | Documented chemical purchase and application records | — | compliance | |
| ▸Environmental Assessment | Environmental self-assessment scores (PMT §4.4 Green Tool) | — | |||
| Green Score | Asset | Idea2Entrepreneur Green Tool self-assessment score: procurement, operations, distribution, reverse logistics, biodiversity (PMT §4.4) | — | score | |
| Renewable Energy Generated (kWh) | Revenue | Renewable energy generated by portfolio companies | — | kWh | |
| ▸Climate System | Atmospheric stock affected by GHG releases | — | |||
| Climate Regulation Lost | Asset | Carbon sequestration / climate regulation services foregone (Land Use; IFVI ESVD) | — | USD | |
| Landfill GHG (CH4) | Expense | Climate damage from anaerobic landfill methane (IPCC Waste Model × SCC) | — | USD | |
| Incineration GHG (fossil CO2) | Expense | Climate damage from combustion of fossil-carbon waste fraction | — | USD | |
| Waste GHG (unspecified treatment) | Expense | IFVI worst-case when treatment pathway unknown | — | USD | |
| ▸Ecosystem Services | Ecosystem services capacity (regulating, habitat, cultural — per ESVD) | — | |||
| Aquatic Ecosystem Services | Asset | Lost ESVD value for regulating/habitat/cultural aquatic services (IFVI Water Consumption) | — | USD | |
| Air pollution — crop yield loss | Asset | Reduced crop yields via tropospheric ozone (NCLAN dose-response, Muller 2012) | — | USD | |
| Climate — agricultural productivity | Asset | Crop yield + farm income from temperature shifts (GIVE Moore-Schlenker; ~45% of SCC) | — | USD | |
| Freshwater Eutrophication | Asset | Bundled WTP-based damage: recreation+property+fish+ES (Ahlroth 2009 via IFVI) | — | USD | |
| Marine Eutrophication | Asset | Bundled WTP-based damage for marine eutrophication (LME-spatial via LC Impact) | — | USD | |
| Other Regulating Services Lost | Asset | Erosion, nutrient cycling, pollination, biological control, air quality (Land Use composite) | — | USD | |
| ▸Coastal Systems | Coastal storm-protection and wave-attenuation services | — | |||
| Coastal Storm Protection Lost | Asset | Disturbance moderation / wave attenuation from coastal wetlands, reefs, mangroves | — | USD | |
| ▸Chemical Management Liabilities | — | ||||
| Banned Substances Used Liability | Liability | — | |||
| ▸Deforestation Liabilities | — | ||||
| Forest Conversion Liability | Liability | — | |||
| ▸Emissions Liabilities | — | ||||
| Direct Emissions Liability | Liability | — | |||
| Purchased Energy Emissions Liability | Liability | — | |||
| Purchased Energy Emissions (Market-Based) Liability | Liability | — | |||
| Value Chain Emissions Liability | Liability | — | |||
| Direct + Purchased Energy Total Liability | Liability | — | |||
| Emissions Per Unit of Output Liability | Liability | — | |||
| Methane Leakage Liability | Liability | — | |||
| Vehicle Fleet Emissions Liability | Liability | — | |||
| Nitrogen Oxides Liability | Liability | — | |||
| Sulfur Oxides Liability | Liability | — | |||
| Fine Particulates Liability | Liability | — | |||
| Volatile Organic Compounds Liability | Liability | — | |||
| Carbon Monoxide Liability | Liability | — | |||
| Ammonia Liability | Liability | — | |||
| Pollutants Discharged to Water Liability | Liability | — | |||
| Ozone-Depleting Chemicals Liability | Liability | — | |||
| Hazardous Chemicals Produced Liability | Liability | — | |||
| Embodied Carbon in Materials Liability | Liability | — | |||
| ▸Energy Liabilities | — | ||||
| Total Energy Consumption Liability | Liability | — | |||
| Energy Per Unit of Output Liability | Liability | — | |||
| Recognized Natural Capital | Equity | Within-capital residual claim | — | ||
| ▸Materials Liabilities | — | ||||
| Raw Materials Consumed Liability | Liability | — | |||
| ▸Soil Liabilities | — | ||||
| Soil Erosion Risk Liability | Liability | — | |||
| ▸Waste Liabilities | — | ||||
| Total Waste Generated Liability | Liability | — | |||
| Hazardous Waste Liability | Liability | — | |||
| Non-Hazardous Waste Liability | Liability | — | |||
| Waste Sent to Landfill or Incineration Liability | Liability | — | |||
| Significant Spills Liability | Liability | — | |||
| ▸Water Liabilities | — | ||||
| Water Withdrawn Liability | Liability | — | |||
| Water Used Up Liability | Liability | — | |||
| Water Per Unit of Revenue Liability | Liability | — | |||
| Recognized Natural Value | Asset | Value-creation accumulator | — | ||
| Cross-Capital Transfers | Equity | Net value transferred in/out of Natural via cross-capital impact events (credit=outflow, debit=inflow) | — | EUR | |
| Unexplained Externality | Equity | Residual when IFVI pathway shares sum to <1.0 — methodology gap absorber, makes gaps visible on BS | — | EUR | |
| Natural Capital — Retained Impact | Equity | — | |||
| ▾ Social Capital | Communities and relationships — equity, access, trust, civic participation | ||||
| ▸Equity & Diversity | Workforce and governance diversity | — | |||
| Women in Senior Roles | Asset | Share of women in leadership positions | — | percent | |
| Women in Senior Management | Asset | Women in senior management roles (Director-level or above) | — | people | |
| Women in Workforce | Asset | Share of women in total workforce | — | percent | |
| Women on Board | Asset | Women on corporate/advisory board | — | people | |
| Board Gender and Ethnic Diversity | Asset | Diversity of governance bodies | — | percent | |
| Female Ownership Share | Asset | Percent share of company that is female-owned | — | percent | |
| Discrimination Cases | Expense | Confirmed incidents of discrimination | — | count | |
| Women Harassment-Policy Satisfaction | Asset | Percent of women employees saying current sexual-harassment policies are adequate | — | percent | |
| Safety-Standards Adequate Share | Asset | Percent of women + men employees feeling safety standards known + adequate | — | percent | |
| Gender-Inclusivity Affirmation | Asset | Percent of employees affirming gender diversity/inclusivity is important to management | — | percent | |
| Supplier Price Gap (gender) | Asset | Price differences in entity purchases between women + men suppliers | — | percent | |
| Distributor Gender Split | Asset | Count of women + men serving as distributors | — | people | |
| Distributor Price Gap (gender) | Asset | Price differences in entity sales between women + men distributors | — | percent | |
| Gender Inequity Charge | Expense | Annual foregone-GDP cost of gender leadership gap (gap pp x leadership headcount x per-capita productivity per IMF Closing the Gender Gap) | — | USD | |
| Gender Inequity Liability | Liability | Obligation to underrepresented group from sustained leadership gender gap | — | USD | |
| ▸Human Rights | Human rights compliance across operations and supply chain | — | |||
| Operations at Risk of Child Labor | Expense | Operations/suppliers at significant risk for child labor | — | count | |
| Operations at Risk of Forced Labor | Expense | Operations/suppliers at significant risk for forced labor | — | count | |
| Human Rights Reviews Conducted | Asset | Operations subject to human rights reviews | — | count | |
| Human Rights Violations Found | Expense | Severe human rights impact incidents | — | count | |
| ▸Community Impact | Local community engagement and investment | — | |||
| Community Investment | Asset | Investment in community programs | — | EUR | |
| Local Community Programs | Asset | Operations with community engagement or impact programs | — | count | |
| Waste-site Disamenity | Expense | WTP of host community to avoid waste-site proximity (Schutt 2021 / Eunomia 2002) | — | USD | |
| ▸Supply Chain Responsibility | Supplier assessment, audits, and compliance | — | |||
| Supplier Audits | Asset | Number of supplier sites audited | — | count | |
| Suppliers Checked for Environmental Practices | Asset | New suppliers screened on environmental criteria | — | count | |
| Suppliers Checked for Labor Practices | Asset | New suppliers screened on social criteria | — | count | |
| Suppliers Dropped for Violations | Expense | Supplier relationships terminated for violations | — | count | |
| Supplier Performance Improvements | Revenue | Suppliers showing performance improvement after assessment | — | percent | |
| ▸Compliance & Ethics | Anti-corruption, anti-competitive, and legal compliance | — | |||
| Corruption Cases Confirmed | Expense | Confirmed incidents of corruption or bribery | — | count | |
| Whistleblower Reports | Asset | Reports received through compliance channels | — | count | |
| Employees Fired for Misconduct | Expense | Employment terminations for code violations | — | count | |
| Political Contributions | Asset | Corporate political contributions and lobbying | — | EUR | |
| ▸Tenant Relations | — | ||||
| Tenant Satisfaction | Asset | Measured tenant satisfaction scores | — | score | |
| Occupant Health Programs | Asset | Health and wellbeing programs for building occupants | — | count | |
| ▸Beneficiary Outcomes | People and communities reached or served | — | |||
| People Reached (cumulative) | Asset | Cumulative people with improved access to services | — | people | |
| People Reached (annual) | Revenue | People reached in current reporting period | — | people | |
| Female Borrowers (%) | Asset | Women borrowers as percent of total borrower base | — | percent | |
| Low-Income Share (%) | Asset | End-clients who are low-income households (% of borrower base) | — | percent | |
| Farmers Reached | Revenue | Smallholder farmers reached this period | — | farmers | |
| Women Farmers Reached | Revenue | Women smallholder farmers reached this period | — | farmers | |
| Cumulative Women Reached | Asset | Cumulative women reached (employees + farmers, all-time) | — | people | |
| Coaching Completed | Revenue | Clients who completed financial coaching programs (cumulative) | — | people | |
| States Served | Asset | U.S. states with lending operations | — | states | |
| Businesses Supported | Asset | Businesses supported via intermediary on-lending (cumulative) | — | businesses | |
| Refugees Served | Revenue | Refugees, asylees, parolees, and humanitarian entrants reached by financing or services | — | people | |
| Immigrants Served | Revenue | Immigrants and newcomers reached by financing or services | — | people | |
| Low-Income Immigrants Served | Asset | Low-income immigrants receiving services or employment via the entity; primary Cabrini Goal 1 metric | — | people | |
| Indigenous/Ethnic/Migrant Share | Asset | Share of intended beneficiary population that is indigenous, ethnic minority, or migrant (Impact Rating Tool "Disadvantaged status" indicator) | — | percent | |
| Placements Made | Revenue | Marginalized individuals placed in open-labor-market jobs via the entity (skill training or employment agency); gender-disaggregated | — | placements | |
| Suppliers Engaged | Revenue | Marginalized individuals selling products/services to the entity as suppliers; gender-disaggregated | — | suppliers | |
| Marginalized Payroll Jobs | Asset | Current payroll jobs (PT + FT) at the entity held by marginalized individuals; gender-disaggregated | — | jobs | |
| Non-Marginalized Payroll Jobs | Asset | Current payroll jobs (PT + FT) held by non-marginalized individuals; gender-disaggregated | — | jobs | |
| Job Longevity (years) | Asset | Years the entity sustains jobs for marginalized individuals | — | years | |
| Formal Contract Share | Asset | Percent of marginalized employees/suppliers/partners with formal long-term (≥12 month) contracts | — | percent | |
| Job Continuity Share | Asset | Percent of marginalized people expecting to continue working with the entity next year | — | percent | |
| Indirect Beneficiaries | Revenue | Indirect beneficiaries (typically family members) benefiting from the entity intervention | — | people | |
| Other Marginalized Impacted | Revenue | Marginalized individuals impacted beyond direct employment/supplier channels | — | people | |
| Farmers Reached — Kenya | Asset | Country-level smallholder farmer count | — | farmers | |
| Refugee Lending Dollars | Asset | Loan dollars disbursed to refugee borrowers (USD counterpart to refugees_served count) | — | USD | |
| Farmers Reached — Rwanda | Asset | Country-level smallholder farmer count | — | farmers | |
| Immigrant / Foreign-Born Lending Dollars | Asset | Loan dollars disbursed to immigrant and foreign-born borrowers (USD counterpart to immigrants_served count) | — | USD | |
| Farmers Reached — Burundi | Asset | Country-level smallholder farmer count | — | farmers | |
| Farmers Reached — Tanzania | Asset | Country-level smallholder farmer count | — | farmers | |
| Farmers Reached — Uganda | Asset | Country-level smallholder farmer count — Cabrini geography | — | farmers | |
| Farmers Reached — Ethiopia | Asset | Country-level smallholder farmer count — Cabrini geography | — | farmers | |
| Farmers Reached — Malawi | Asset | Country-level smallholder farmer count | — | farmers | |
| Farmers Reached — Zambia | Asset | Country-level smallholder farmer count | — | farmers | |
| Farmers Reached — Nigeria | Asset | Country-level smallholder farmer count | — | farmers | |
| Full-Service Farmers — Kenya | Asset | Farmers receiving direct year-round training (full-service model) | — | farmers | |
| Borrowers — Guatemala | Asset | Borrower count operating in Guatemala (Cabrini geo) | — | borrower_orgs | |
| Borrowers — Nicaragua | Asset | Borrower count operating in Nicaragua (Cabrini geo) | — | borrower_orgs | |
| Borrowers — Mexico | Asset | Borrower count operating in Mexico (Cabrini geo) | — | borrower_orgs | |
| Farmers Reached — 2030 Goal | Asset | Target farmer households served by 2030 | — | farmers | |
| Recent-Arrival Share | Asset | Share of beneficiaries who arrived in destination country within a defined recent window (years since arrival) | — | percent | |
| Women Farmers Share — Nigeria | Asset | Women share of clients in Nigeria | — | percent | |
| Addressable Market | Asset | Projected addressable beneficiary population over a forward planning horizon | — | people | |
| Women Farmers Share — Malawi | Asset | Women share of tree-program participants in Malawi | — | percent | |
| Individuals Freed from Detention | Revenue | Persons freed from immigration detention via bond posting | — | people | |
| ▸Housing Access | — | ||||
| Affordable Housing Units | Asset | Housing units designated as affordable | — | count | |
| ▸Governance Attestations | Policy + structural attestations evidencing dignified work environment | — | |||
| Harassment Policy in Place | Asset | Boolean: entity has an official, up-to-date sexual harassment policy | — | boolean | |
| Anti-Discrimination Policy in Place | Asset | Boolean: written anti-discrimination policy + compliance monitoring system | — | boolean | |
| Diversity Targets in Place | Asset | Boolean: entity has metrics/multi-year targets for diversity + inclusion | — | boolean | |
| Safety Standards Communicated | Asset | Boolean: entity communicates internal safety standards to all employees | — | boolean | |
| Women Board Requirement (%) | Asset | Borrower governance board minimum women share (RCIF: 50%) | — | percent | |
| Annual Audit + SI Report Required | Asset | Borrower-level due-diligence requirement (boolean) | — | boolean | |
| ▸Market Reach | Reach into product/service markets adjacent to beneficiary populations | — | |||
| Sustainable Product Consumers | Revenue | Non-marginalized consumers of products supporting the entity social mission | — | people | |
| ▸Network & Catalytic | Catalytic capital + peer-org engagement (sponsor congregations, faith-investor community) | — | |||
| Active Sponsor Congregations | Asset | Religious congregations actively contributing capital to a pooled fund | — | organizations | |
| Legacy Sponsor Congregations | Asset | Religious congregations historically contributing capital | — | organizations | |
| Catholic Capital Mobilized | Asset | Capital mobilized from Catholic asset owners into impact investing (Cabrini Goal 3) | — | USD | |
| Faith Investor Engagement | Revenue | Engagement events, peer-org introductions, and co-investments with other faith-aligned investors | — | events | |
| ▸Stakeholder Engagement | Community bonds, engagement value, stakeholder relationship deepening | — | |||
| Community Bonds (employment-driven) | Revenue | Value of community/coworker bonds enabled by employment | — | EUR | |
| ▸Dignity & Discrimination | Discrimination incidents, dignity obligations, harassment events | — | |||
| Discrimination Incidents | Expense | Value consumed by discrimination events | — | EUR | |
| ▸Dignity Liabilities | Liability mirrors for dignity/discrimination expense accounts | — | |||
| Discrimination Incidents Liability | Liability | — | |||
| Share — Environmental-Benefit Loans | Revenue | Share of lending portfolio supporting environmental-benefit businesses | — | percent | |
| ▸Community Amenity | Recreational + residential amenity stock | — | |||
| Air pollution — reduced visibility | Asset | Recreational + residential amenity loss from haze (Muller-Mendelsohn 2007 / Muller 2012) | — | USD | |
| ▸Cultural Services | Recreation, aesthetic, spiritual, cognitive ecosystem services | — | |||
| Cultural Services Lost | Asset | Recreation, aesthetic, spiritual, cognitive ES foregone. Does NOT include indigenous displacement. | — | USD | |
| ▸Compliance & Ethics Liabilities | — | ||||
| Corruption Cases Confirmed Liability | Liability | — | |||
| Employees Fired for Misconduct Liability | Liability | — | |||
| ▸Equity & Diversity Liabilities | — | ||||
| Discrimination Cases Liability | Liability | — | |||
| Recognized Social Capital | Equity | Within-capital residual claim | — | ||
| ▸Human Rights Liabilities | — | ||||
| Operations at Risk of Child Labor Liability | Liability | — | |||
| Operations at Risk of Forced Labor Liability | Liability | — | |||
| Human Rights Violations Found Liability | Liability | — | |||
| ▸Supply Chain Responsibility Liabilities | — | ||||
| Suppliers Dropped for Violations Liability | Liability | — | |||
| Recognized Social Value | Asset | Value-creation accumulator | — | ||
| Cross-Capital Transfers | Equity | Net value transferred in/out of Social via cross-capital impact events | — | EUR | |
| Unexplained Externality | Equity | Methodology-gap residual for Social-sourced events | — | EUR | |
| Social Capital — Retained Impact | Equity | — | |||
| ▾ Human Capital | People as individuals — health, safety, wages, skills, working conditions | ||||
| ▸Health & Safety | Occupational health and safety outcomes | — | |||
| Injury Rate | Expense | Lost-time or recordable injury frequency rate | — | per 200k hours | |
| Workers Killed | Expense | Work-related deaths | — | count | |
| Chemical or Equipment Failures | Expense | Process safety incident rate | — | per 200k hours | |
| Workforce Health Score | Asset | Composite health performance score | — | score | |
| Workers Made Sick by Work | Expense | Occupational disease cases | — | count | |
| Workers Killed — Illness | Expense | IFVI OHS Incidents_F,Ill — fatal occupational illness | — | count | |
| Long-Term Incapacity — Injury | Expense | IFVI OHS Incidents_L,Inj — permanent withdrawal or >1yr absence from injury | — | count | |
| Long-Term Incapacity — Illness | Expense | IFVI OHS Incidents_L,Ill — long-term illness | — | count | |
| Lost Workdays — Temporary Injury | Expense | IFVI OHS Incidents_T,Inj — per lost workday | — | days | |
| Lost Workdays — Temporary Illness | Expense | IFVI OHS Incidents_T,Ill — per lost workday | — | days | |
| ▸Employment | Workforce size, composition, and stability | — | |||
| People Employed | Asset | Total employees at period end | — | headcount | |
| Jobs Held by Marginalized Individuals | Revenue | Full-time + part-time jobs held by marginalized individuals at the enterprise (PMT: Employment) | — | jobs | |
| People Hired | Asset | New employees hired during period | — | headcount | |
| Income-Generation Contracts | Revenue | Supplier contracts held by marginalized individuals (raw materials, semi-finished products) (PMT: Income generation) | — | contracts | |
| Job Placements Intermediated | Revenue | Job placements of marginalized individuals into larger companies, typically with job-skills training (PMT: Placement) | — | placements | |
| Employee Turnover | Expense | Employee turnover rate | — | percent | |
| Workers with Union Representation | Asset | Workers covered by collective agreements | — | percent | |
| Vocational Training Delivered | Revenue | Marginalized individuals receiving vocational education (PMT: Vocational training) | — | people | |
| Worker Satisfaction | Asset | Employee engagement survey score | — | percent | |
| Marginalized Share of Workforce | Revenue | Marginalized vs non-marginalized split, M/F-disaggregated (PMT §4.1.1) | — | percent | |
| People Departed | Asset | Employees who left during period | — | headcount | |
| ▸Wages & Compensation | Pay adequacy and equity | — | |||
| Living Wage Compliance | Asset | Workers earning at or above adequate wage | — | percent | |
| Gender Pay Gap | Asset | Ratio of female to male remuneration | — | ratio | |
| Executive-to-Worker Pay Ratio | Asset | Annual total compensation ratio | — | ratio | |
| Total Payroll | Asset | Total personnel costs | — | EUR | |
| ▸Skills & Training | Workforce development and education | — | |||
| Hours of Training Provided | Asset | Average hours of training per employee per year | — | hours | |
| Performance Reviews | Asset | Percentage receiving regular reviews | — | percent | |
| ▸Worker Housing | — | ||||
| Housing Quality | Asset | Structural safety, ventilation, sanitation, water access | — | compliance | |
| Chemical Exposure Buffer | Asset | Distance from agrochemical storage and application | — | meters | |
| ▸Wellbeing | Quality of life, dignity, self-reported wellbeing | — | |||
| Quality of Life Improvement | Asset | Borrowers reporting improved quality of life | — | percent | |
| Stress Reduction | Asset | Borrowers reporting less stress (e.g., water-management stress for water lenders) | — | percent | |
| Autonomy | Asset | Subjective wellbeing from increased autonomy | — | EUR | |
| Social Status | Asset | Subjective wellbeing from social-status change | — | EUR | |
| ▸Income | Household and beneficiary income outcomes | — | |||
| Farmer Income Increase | Asset | Farmers reporting higher income post-engagement | — | percent | |
| Beneficiary Monthly Income | Revenue | Monthly income (local currency) earned by marginalized individuals working for the enterprise; gender-disaggregated | — | currency_per_month | |
| Household Monthly Income | Asset | Monthly household income (local currency) from sources other than the portfolio enterprise | — | currency_per_month | |
| Total Marginalized Earnings (annual) | Revenue | Aggregate annual income earned by all marginalized people receiving income from the enterprise | — | currency_per_year | |
| Per-Capita Household Income | Asset | Monthly household income / household size | — | currency_per_person_per_month | |
| Pre-Engagement Wage Ratio | Asset | Beneficiary income before engagement, as percent of national minimum wage (Impact Rating Tool "Poverty level" indicator) | — | percent | |
| Underpayment Loss | Expense | Wage loss to beneficiaries paid below market | — | EUR | |
| Borrower Avoided-Cost Savings | Revenue | Estimated avoided interest, fees, and predatory-product costs realized by borrowers via CDFI lending vs. extractive alternatives | — | USD | |
| Farmer Income Gain — Nigeria | Revenue | Average farmer income impact per household | — | USD | |
| Farmer Income Gain — Rwanda | Revenue | Average farmer profit growth | — | USD | |
| Beneficiary Income vs National Poverty Line | Revenue | Dignity metric: beneficiary income as multiple of the national poverty line (PMT §4.1.2 — 10% sample survey, regional benchmarks) | — | ratio | |
| Beneficiary Income vs Minimum Wage | Revenue | Dignity metric: beneficiary income as multiple of the national minimum wage (PMT §4.1.2) | — | ratio | |
| Job Longevity (avg years) | Asset | Dignity metric: average tenure of marginalized employees — stock metric per PMT §7.2 | — | years | |
| Job Stability Share | Asset | Dignity metric: share of beneficiaries in stable (non-precarious) employment | — | percent | |
| Share of Borrowers with Income Increase | Revenue | Share of end borrowers reporting income increase post-engagement | — | percent | |
| Post-Engagement Income Multiple | Revenue | Multiplier on client income after program intervention | — | multiplier | |
| ▸Beneficiary Income Liabilities | Liability mirrors for beneficiary-income expense accounts | — | |||
| Underpayment Loss Liability | Liability | — | |||
| ▸Resilience | Capacity to recover from shocks and adapt | — | |||
| Shock Recovery Capacity | Asset | Borrowers reporting greater capacity to recover from shocks | — | percent | |
| Business Knowledge | Asset | Businesses reporting increased resilience-preparation knowledge | — | percent | |
| ▸Human Development | Human capability, skills, credit history, financial capability outcomes | — | |||
| Credit Score Improvement | Asset | FICO or equivalent credit-score outcomes from credit-building loan programs | — | percent | |
| Financial Capability | Asset | Financial education completion + behavioral outcomes from coaching programs | — | people | |
| Vocational Training Received | Revenue | Marginalized individuals receiving vocational training education; gender-disaggregated | — | people | |
| Skills Trained (leadership/soft-skill) | Revenue | Marginalized individuals receiving leadership/management/soft-skill/career-development training (excludes vocational) | — | people | |
| Non-Marginalized Trained | Revenue | Non-marginalized individuals receiving general-public awareness training from the enterprise | — | people | |
| Professional Development Participation | Revenue | Female + male employees/beneficiaries participating in training/professional development in last 12 months | — | people | |
| Assets per Farmer (avg) | Revenue | Average asset accumulation per directly-served farmer (durable goods, livestock, savings) | — | USD | |
| Education Funded (student-years) | Revenue | Secondary school student-years funded by beneficiary income gains | — | student_years | |
| Skills (long-term work experience) | Asset | Durable human-capital from real-work multi-year horizon | — | EUR | |
| Students Trained | Revenue | Beneficiaries receiving entrepreneurial/vocational training | — | students | |
| ▸Workforce | Workforce composition, headcount, demographics | — | |||
| Workforce Headcount | Asset | Total staff at the entity (with rural-share detail in narrative) | — | people | |
| Highest-Paid Executive Compensation | Expense | Top reportable compensation from Form 990 Part VII Section A | — | USD | |
| Staff — Kenya | Asset | Country-level staff count | — | people | |
| Staff — Rwanda | Asset | Country-level staff count | — | people | |
| Staff — Burundi | Asset | Country-level staff count | — | people | |
| Staff — Tanzania | Asset | Country-level staff count | — | people | |
| Staff — Malawi | Asset | Country-level staff count | — | people | |
| Staff — Zambia | Asset | Country-level staff count | — | people | |
| Staff — Uganda | Asset | Country-level staff count — Cabrini geography | — | people | |
| Staff — Ethiopia | Asset | Country-level staff count — Cabrini geography | — | people | |
| Staff — Nigeria | Asset | Country-level staff count | — | people | |
| ▸Workforce Liabilities | Liability mirrors for workforce expense accounts | — | |||
| Executive Compensation Liability | Liability | — | |||
| ▸Public Health | Health stock of populations affected by entity operations (distinct from worker safety) | — | |||
| Toilet Access (post-loan) | Asset | Borrower households with toilet access after loan disbursement | — | percent | |
| Open Defecation Reduction | Revenue | Reduction in open defecation among borrower households (percentage points) | — | percentage_points | |
| Air pollution — premature mortality | Asset | Premature deaths from PM2.5 + secondary PM via NOx/SOx/NH3 + SO2; VSL-valued (OECD) | — | USD | |
| Air pollution — morbidity | Asset | RAD (PM2.5), chronic bronchitis (PM10), respiratory hospital admissions (SO2) | — | USD | |
| Air pollution — secondary health via ozone | Asset | Mortality + morbidity from tropospheric ozone (NOx + VOC photochemistry); Muller 2012 | — | USD | |
| Climate — temperature-driven mortality | Asset | Heat-related deaths from CO2/CH4/N2O; VSL via DSCIM (Carleton 2022) + GIVE (Rennert 2022) | — | USD | |
| Water pollution — health damage | Asset | DALY-monetised loss from ingestion/inhalation of toxic water pollutants (IFVI USEtox + VSL) | — | USD | |
| Water — waterborne disease | Asset | DALYs from ascariasis, trichuriasis, hookworm, diarrhea (Motoshita 2011 × VSL) | — | USD | |
| Water — scarcity-driven malnutrition | Asset | DALYs from agricultural-deprivation malnutrition (ReCiPe 2016 × VSL) | — | USD | |
| Waste — leachate / groundwater | Asset | Health damage from landfill leachate (IFVI HARAS × worst-case clean-up) | — | USD | |
| Waste — incineration PM | Asset | Health damage from incinerator NOx/SOx/PM (net of energy recovery) | — | USD | |
| Waste — incineration toxics | Asset | Cancer + IQ-loss from dioxins/Pb/Hg (ExternE × VSL/WTP) | — | USD | |
| Waste — disposal (unspecified treatment) | Asset | IFVI worst-case when treatment pathway unknown | — | USD | |
| ▸Worker Welfare (monetised) | Monetised SWB welfare outcomes per IFVI Adequate Wages | — | |||
| Remuneration Well-being | Revenue | Worker SWB gain from wages received (Layard utility × IFVI Remuneration Impact) | — | USD | |
| Living Wage Deficit Harm | Expense | Welfare loss from wages below Anker living wage benchmark (IFVI Living Wage Deficit) | — | USD | |
| Recognized Worker Welfare | Equity | Balancing entry for monetised welfare flows with no cash counterparty (intangible SWB) | — | USD | |
| ▸Employment Liabilities | — | ||||
| Employee Turnover Liability | Liability | — | |||
| Recognized Human Capital | Equity | Within-capital residual claim | — | ||
| ▸Health & Safety Liabilities | — | ||||
| Injury Rate Liability | Liability | — | |||
| Workers Killed Liability | Liability | — | |||
| Chemical or Equipment Failures Liability | Liability | — | |||
| Workers Made Sick by Work Liability | Liability | — | |||
| Recognized Human Value | Asset | Value-creation accumulator | — | ||
| Cross-Capital Transfers | Equity | Net value transferred in/out of Human via cross-capital impact events | — | EUR | |
| Unexplained Externality | Equity | Methodology-gap residual for Human-sourced events | — | EUR | |
| Human Capital — Retained Impact | Equity | — | |||
| ▾ Manufactured Capital | Physical infrastructure — buildings, equipment, public works | ||||
| ▸Production | Physical production volumes and capacity | — | |||
| Units Manufactured | Asset | Total units produced | — | count | |
| Units Sold | Asset | Total units delivered to market | — | count | |
| Electric and Hybrid Vehicles | Asset | ZEV, hybrid, and plug-in hybrid vehicles produced | — | count | |
| Oil and Gas Extracted | Asset | Net oil and gas production volume | — | million BOE | |
| Certified Buildings | Asset | Buildings with LEED, BREEAM, or equivalent certification | — | count | |
| Building Energy Ratings | Asset | Energy performance certificates or ratings | — | score | |
| ▸Recalls & Remediation | Product recalls and corrective actions | — | |||
| Products Recalled | Expense | Total vehicles subject to recall or service campaign | — | count | |
| ▸Recycling Infrastructure | End-of-life recovery and recyclability | — | |||
| Factory Waste Recycling Rate | Asset | Percentage of manufacturing waste recycled | — | percent | |
| End-of-Life Material Recovery | Revenue | Weight of end-of-life material recovered | — | metric tons | |
| Product Recyclability | Asset | Average recyclability of vehicles sold | — | percent | |
| ▸Reserves | Proven resource base for extraction industries | — | |||
| Proven Reserves | Asset | Estimated 2P reserves | — | million BOE | |
| Total Resource Estimates | Asset | Net total resource base | — | million BOE | |
| ▸Affordable Technology | Affordable-technology adoption by beneficiary populations | — | |||
| Affordable-Tech Users (value chain) | Asset | Marginalized people in entity value chain using the entity affordable technology | — | people | |
| Affordable-Tech Users (open market) | Asset | Marginalized people outside the value chain using the entity affordable technology | — | people | |
| ▸Infrastructure | Building stock, materials, infrastructure affected by climate / air pollution | — | |||
| Sanitation Connections (WASH) | Asset | Sanitation connections enabled via household microloans | — | connections | |
| Water Connections | Asset | Water connections enabled via household microloans | — | connections | |
| Green-Loan Infrastructure | Asset | Weatherization and energy-efficiency loan products | — | ||
| Climate — building energy | Asset | Heating + cooling cost increase across global building stock (Rode 2021; ~5% of SCC) | — | USD | |
| Climate — coastal damage | Asset | Property + infrastructure from sea-level rise (CIAM via GIVE; ~1% of SCC) | — | USD | |
| Recognized Manufactured Capital | Equity | Within-capital residual claim | — | ||
| ▸Recalls & Remediation Liabilities | — | ||||
| Products Recalled Liability | Liability | — | |||
| Recognized Manufactured Value | Asset | Value-creation accumulator | — | ||
| Cross-Capital Transfers | Equity | Net value transferred in/out of Manufactured via cross-capital impact events | — | EUR | |
| Unexplained Externality | Equity | Methodology-gap residual for Manufactured-sourced events | — | EUR | |
| Manufactured Capital — Retained Impact | Equity | — | |||
| ▾ Financial Capital | Money — cost, revenue, ROI, funding flows | ||||
| ▸Revenue | Income from operations | — | |||
| Total Revenue | Revenue | Sales revenue | — | EUR | |
| Sustainable Revenue | Revenue | Revenue from sustainability-classified products | — | percent | |
| Contributions & Grants | Revenue | Contributions and grants per IRS Form 990 Part I L1 | — | USD | |
| Program Services Revenue | Revenue | Program service revenue (loan interest income) per IRS Form 990 Part I L2 | — | USD | |
| Investment Income | Revenue | Investment income per IRS Form 990 Part VIII L3-5 (interest, dividends, gains) | — | USD | |
| Productivity Gain (company) | Revenue | Revenue to companies from beneficiary productivity | — | EUR | |
| Government Subsidies Received | Revenue | Subsidies received from government to support beneficiaries | — | EUR | |
| Income Tax Revenue (government) | Revenue | Government revenue from beneficiary income tax | — | EUR | |
| Philanthropic Funding | Revenue | Donations/grants from philanthropic funds | — | EUR | |
| ▸Costs | Expenditures | — | |||
| Capital Expenditure | Expense | Total capital expenditures | — | EUR | |
| Green Transition Investment | Expense | Investment in sustainability/decarbonization | — | EUR | |
| Community Investment | Expense | Societal engagement and charitable spending | — | EUR | |
| Cost of Sales | Expense | IFRS cost of goods sold | — | EUR | |
| Selling, G&A | Expense | IFRS selling, general and administrative expenses | — | EUR | |
| R&D Expense | Expense | IFRS research and development expense | — | EUR | |
| Depreciation & Amortization | Expense | IFRS depreciation, amortization, impairments | — | EUR | |
| Income Tax Expense | Expense | IFRS income tax expense | — | EUR | |
| Trainee Support Costs (company) | Expense | Company expense for training/coaching/supervision | — | EUR | |
| Healthcare Cost Savings (government) | Expense | Government healthcare expense reduction from employment | — | EUR | |
| Labor-Participation Savings (government) | Expense | Government job-seeker/integration savings | — | EUR | |
| Welfare-Payment Savings (government) | Expense | Government welfare/benefit savings from employment | — | EUR | |
| Subsidies to NewBees (government) | Expense | Government direct subsidies to NewBees | — | EUR | |
| Subsidies to Companies (government) | Expense | Government subsidies to companies employing newcomers | — | EUR | |
| Total Expenses | Expense | Total expenses per IRS Form 990 Part I L18 | — | USD | |
| ▸EU Taxonomy | EU Taxonomy alignment | — | |||
| Green Revenue as Share of Total | Asset | Revenue share aligned with EU Taxonomy | — | percent | |
| Green Investment as Share of Total | Asset | CapEx share aligned with EU Taxonomy | — | percent | |
| ▸Economic Value | Economic value generated and distributed | — | |||
| Wealth Created | Revenue | Direct economic value generated | — | EUR | |
| Wealth Distributed | Expense | Value distributed to stakeholders | — | EUR | |
| ▸Capital Deployed | Capital committed and deployed by region or vehicle | — | |||
| Committed Capital | Asset | Capital committed across fund families | — | USD | |
| Capital Deployed — LAC | Asset | Cumulative capital deployed in Latin America & Caribbean | — | USD | |
| Capital Deployed — Africa | Asset | Cumulative capital deployed in Africa | — | USD | |
| Capital Deployed — South & Central Asia | Asset | Cumulative capital deployed in South & Central Asia | — | USD | |
| Capital Deployed — East Asia & Pacific | Asset | Cumulative capital deployed in East Asia & Pacific | — | USD | |
| Investments (Positions in Other Entities) | Asset | Holdings in portfolio entities at fair value (ASC 946 / fund accounting model) | — | USD | |
| Net Assets (nonprofit BS) | Equity | Total assets less liabilities per IRS Form 990 Part X L33 | — | USD | |
| Total Assets | Asset | Total assets per IRS Form 990 Part X L16 (nonprofit balance sheet) | — | USD | |
| ▸Liabilities | Debt and other obligations | — | |||
| Total Liabilities | Liability | Total liabilities per IRS Form 990 Part X L26 | — | USD | |
| Note Outstanding | Liability | Community Investment Note (or equivalent) balance outstanding | — | USD | |
| Note Cumulative Sales | Liability | Cumulative note sales since vehicle inception | — | USD | |
| Note Rate (min) | Liability | Minimum note interest rate (shortest tenor) | — | percent | |
| Note Rate (max) | Liability | Maximum note interest rate (longest tenor) | — | percent | |
| ▸Equity / Net Assets | Owner / member / nonprofit equity | — | |||
| Catalytic Capital Mobilized | Equity | Catholic/aligned capital mobilized into impact investing — Cabrini Goal 3 | — | USD | |
| Net Assets | Equity | Net assets per IRS Form 990 Part X L33 (nonprofit equity equivalent) | — | USD | |
| ▸Loan Portfolio | Loans receivable and loan operations metrics | — | |||
| Household Loans Disbursed | Asset | Cumulative household microloans disbursed via FI on-lending | — | loans | |
| Average Loan Size | Asset | Average household microloan size | — | USD | |
| Enterprises Funded | Asset | Enterprises receiving on-lending via portfolio FIs | — | enterprises | |
| Enterprise Capital Deployed | Asset | Cumulative enterprise-focused loan capital | — | USD | |
| Enterprises Advised | Asset | Enterprises receiving advisory services this period | — | enterprises | |
| Women-Led Enterprises | Asset | Women-led / 2X Criteria–aligned enterprises in portfolio | — | enterprises | |
| Climate-Aligned Finance Disbursed | Revenue | Climate-finance disbursements this period | — | USD | |
| Women Capital (18-mo trailing) | Asset | Capital to women-led / gender-inclusive enterprises (trailing 18 months) | — | USD | |
| Women Capital (cumulative) | Asset | Cumulative capital to gender-inclusive enterprises (all-time) | — | USD | |
| Loans Originated (cumulative count) | Asset | Cumulative loans originated to date | — | loans | |
| Loans Originated (cumulative USD) | Asset | Cumulative loan dollars originated | — | USD | |
| Immigration Loans | Asset | Immigration loans (citizenship, green card, family, work permit) | — | loans | |
| Immigration Loan Dollars | Asset | Cumulative immigration loan dollars | — | USD | |
| Repayment Rate | Asset | Lifetime loan repayment rate across all products | — | percent | |
| Intermediaries Financed | Asset | Intermediary organizations financed via debt notes (cumulative) | — | organizations | |
| Principal Repayment Rate | Asset | Lifetime principal repayment rate (multi-decade) | — | percent | |
| Max Single-Loan Concentration | Asset | Maximum loan to a single borrower as % of fund assets | — | percent | |
| Loan Term — Minimum | Asset | Minimum loan term in years | — | years | |
| Loan Term — Maximum | Asset | Maximum loan term in years | — | years | |
| Interest Rate Floor | Asset | Minimum interest rate (below-market policy floor) | — | percent | |
| International Loan Fund Borrowers | Asset | Count of international microfinance/global community-dev borrowers | — | organizations | |
| CDFI Loan Fund Borrowers | Asset | Count of US CDFI loan fund borrowers | — | organizations | |
| Housing Borrowers | Asset | Count of housing-focused borrowers | — | organizations | |
| Credit Union/Bank Borrowers | Asset | Count of CDFI credit union + bank borrowers | — | organizations | |
| Loans Outstanding (count) | Asset | Number of loans outstanding (principal balance > 0) at period end | — | loans | |
| Auto Loans | Asset | Auto loan deployments (consumer + refinance) | — | USD | |
| Average Loan Outstanding | Asset | Average outstanding loan balance (PB / loan count) | — | USD | |
| Business Loans | Asset | Small business loans | — | USD | |
| Principal Repaid (cumulative / period) | Revenue | Principal repayments collected from borrowers | — | USD | |
| Credit-Building Ladder Loans | Asset | CBL $100/$300/$1000 credit-building ladder loans | — | USD | |
| Net Charged Off (period) | Expense | Gross charge-offs less recoveries for the period | — | USD | |
| Education Loans | Asset | Education and training loans | — | USD | |
| Cumulative Net Charged Off | Expense | Lifetime net charge-offs since inception | — | USD | |
| Immigration Loans | Asset | Immigration loans (citizenship, green card, family, work permit) | — | USD | |
| Portfolio at Risk (PAR) | Asset | CDFI/microfinance-standard PAR — outstanding loans with payments past due > threshold / total outstanding | — | percent | |
| Personal Loans | Asset | Consumer personal loans | — | USD | |
| Loans Past Due > 30 Days ($) | Asset | Unpaid principal of loans 30+ days past due | — | USD | |
| Loans Past Due > 120 Days ($) | Asset | Unpaid principal of loans 120+ days past due | — | USD | |
| Lending Goal Achievement (%) | Asset | Aggregate loan-officer goal-achievement percentage | — | percent | |
| Delinquency Rate | Asset | Share of loans past due (by aging bucket) | — | percent | |
| Charge-Off Rate | Asset | Lifetime charge-off rate (defaults / total) | — | percent | |
| Loan Loss Reserve | Asset | LLR as % of total portfolio principal balance outstanding | — | percent | |
| Cumulative Capital Cost (program) | Expense | Total capital write-off cost since inception for a specific lending product | — | USD | |
| Future Deployment Projection | Asset | Projected future deployment growth / share | — | ||
| Microloan Product Dollars | Asset | Microloan product disbursements (term loan up to 36 mo, $500-$75K) | — | USD | |
| Deployments — California | Asset | Loan dollars/borrowers in California | — | ||
| Emergency Relief Loan Dollars | Asset | Pandemic-era Emergency Relief Loan disbursements (6-12 mo, $5K-$20K) | — | USD | |
| Deployments — Virginia | Asset | Loan dollars/borrowers in Virginia | — | ||
| PPP Loan Fund Dollars | Asset | SBA Paycheck Protection Program disbursements (1% interest, payroll-expense forgiveness) | — | USD | |
| Deployments — Colorado | Asset | Loan dollars/borrowers in Colorado | — | ||
| Community Advantage Dollars | Asset | SBA-guaranteed Community Advantage disbursements ($75K-$250K) | — | USD | |
| Deployments — Maryland | Asset | Loan dollars/borrowers in Maryland | — | ||
| Line of Credit Dollars | Asset | Revolving business line of credit disbursements | — | USD | |
| Deployments — Arizona | Asset | Loan dollars/borrowers in Arizona | — | ||
| WEALF (Women Enterprise) Dollars | Asset | Women Enterprise Action Loan Fund disbursements | — | USD | |
| Deployments — Georgia | Asset | Loan dollars/borrowers in Georgia | — | ||
| Pushcart Fund Dollars | Asset | Pushcart Fund (Street Vendor Project partnership) disbursements | — | USD | |
| Deployments — Texas | Asset | Loan dollars/borrowers in Texas | — | ||
| Deployments — Idaho | Asset | Loan dollars/borrowers in Idaho | — | ||
| Deployments — New York | Asset | Loan dollars/borrowers in New York | — | ||
| Deployments — New Jersey | Asset | Loan dollars/borrowers in New Jersey | — | ||
| Loans — Bronx ($) | Asset | Loan dollars to Bronx-borough borrowers | — | USD | |
| Deployments — Washington | Asset | Loan dollars/borrowers in Washington state | — | ||
| Loans — Brooklyn ($) | Asset | Loan dollars to Brooklyn-borough borrowers | — | USD | |
| Deployments — Utah | Asset | Loan dollars/borrowers in Utah | — | ||
| Loans — Manhattan ($) | Asset | Loan dollars to Manhattan-borough borrowers | — | USD | |
| Loans — Queens ($) | Asset | Loan dollars to Queens-borough borrowers | — | USD | |
| Loans — Staten Island ($) | Asset | Loan dollars to Staten Island-borough borrowers | — | USD | |
| Loans — African American ($) | Asset | Loan dollars to African American borrowers | — | USD | |
| Businesses Financed | Revenue | Number of businesses receiving financing | — | businesses | |
| Loans — Hispanic ($) | Asset | Loan dollars to Hispanic borrowers | — | USD | |
| Loans — Asian ($) | Asset | Loan dollars to Asian borrowers | — | USD | |
| Loans — White ($) | Asset | Loan dollars to White borrowers | — | USD | |
| Funded by SBA Microloan ($) | Asset | Loans funded by SBA Microloan program capital | — | USD | |
| Funded by BNB Bank ($) | Asset | Loans funded by BNB Bank capital | — | USD | |
| Funded by CDFI Fund ($) | Asset | Loans funded by US Treasury CDFI Fund capital | — | USD | |
| Sector — Food ($) | Asset | Loan dollars to Food industry borrowers (restaurant + grocery + street vendor) | — | USD | |
| Sector — Retail ($) | Asset | Loan dollars to Retail industry borrowers | — | USD | |
| Sector — Transportation ($) | Asset | Loan dollars to Transportation industry borrowers (heavy car-service / taxi concentration) | — | USD | |
| Repeat Borrower Dollars | Asset | Loan dollars to repeat borrowers (retention indicator) | — | USD | |
| New Borrower Dollars | Asset | Loan dollars to first-time borrowers (acquisition indicator) | — | USD | |
| ▸Loan Portfolio Liabilities | Liability mirrors for loan-portfolio expense accounts | — | |||
| Program Capital Cost Liability | Liability | — | |||
| Cumulative Charged Off Liability | Liability | — | |||
| Net Charged Off Liability | Liability | — | |||
| ▸Portfolio Composition | Portfolio allocation across sectors and themes | — | |||
| Renewable Energy Share | Asset | Portfolio share — Renewable Energy | — | percent | |
| Small Business Share | Asset | Portfolio share — Small Business | — | percent | |
| Affordable Housing Share | Asset | Portfolio share — Affordable Housing | — | percent | |
| Microfinance Share | Asset | Portfolio share — Microfinance | — | percent | |
| Community Development Share | Asset | Portfolio share — Community Development | — | percent | |
| Sustainable Agriculture Share | Asset | Portfolio share — Sustainable Agriculture | — | percent | |
| Environmental Sustainability Share | Asset | Portfolio share — Environmental Sustainability (non-renewable-energy) | — | percent | |
| Fresh Start Fund 2023 Share | Asset | Receivables share for Fresh Start Fund 2023 (CEO ring-fenced humanitarian-entrant fund) | — | USD | |
| General Fund Share | Asset | Receivables share for CEO General catch-all fund | — | USD | |
| SAFE Fund Share | Asset | Receivables share for SAFE Fund (Afghan parolee 0% loans, closed July 2022) | — | USD | |
| Resilience Loans Share | Asset | Receivables share for closed Resilience Loans (COVID-era 0% microloans) | — | USD | |
| SBA Microloan Fund Share | Asset | Receivables share for SBA Microloan-funded deployments | — | USD | |
| ▸Operations | Geographic operational footprint | — | |||
| Countries of Operation | Asset | Number of countries with active operations or portfolio presence | — | countries | |
| Regions of Operation | Asset | Geographic regions of operation | — | regions | |
| Retail Storefronts — Kenya | Asset | Dukas (retail storefronts) operated by Tupande in Kenya | — | count | |
| Retail Storefronts — Tanzania | Asset | Dukas (retail storefronts) in Tanzania | — | count | |
| Field Agents — Kenya | Asset | Field agents delivering year-round training in Kenya | — | people | |
| ▸Beneficiary Income | Income outcomes for end beneficiaries (households, farmers, borrowers) | — | |||
| Beneficiary Household Income (% gain) | Revenue | Average % income increase per beneficiary household | — | percent | |
| Farmer Profit Increase ($) | Revenue | Average $ profit increase per directly-served farmer | — | USD | |
| Total Farmer Gains (aggregate) | Revenue | Aggregate $ new profits + assets across all farmers served | — | USD | |
| Total Farmer Gains — 2030 Goal | Revenue | Annual new farm profits + assets target by 2030 | — | USD | |
| ▸Composite Metrics | SROI and similar composite financial-impact ratios | — | |||
| Social Return on Investment | Asset | $ impact created per $1 donor investment | — | ratio | |
| Deployment Status | Asset | Capital deployment status (0 = not deployed, 1 = deployed) | — | deployed | |
| ▸Fund Terms | Governing-document terms (LPA, Summary of Terms) — reference data, not monetized | — | |||
| Management Fee Rate | Asset | Annual management fee as % of NAV | — | percent | |
| Expected Net Return | Asset | Stated expected net return range | — | percent | |
| Minimum Subscription | Asset | Minimum LP subscription | — | USD_minimum | |
| Initial Unit Price | Asset | Class A Unit price at Initial Closing | — | USD_per_unit | |
| Lockup Period | Asset | Per-Unit lockup before redemption eligibility | — | months | |
| Redemption Notice | Asset | Required irrevocable redemption notice | — | days | |
| Minimum Redemption | Asset | Minimum redemption amount | — | USD_minimum | |
| Audit Holdback | Asset | Holdback on redemptions >= 90% of units in a fiscal year | — | percent | |
| Concentration Limit | Asset | Max single investment as % of NAV without Advisory Committee approval | — | percent | |
| Initial Deployment Period | Asset | Window during which concentration limit is waivable | — | months | |
| Org Expense Cap | Asset | Organizational expenses borne by fund, as % of total Subscriptions | — | percent | |
| Annual Report Deadline | Asset | Audited annual financials due after FY end | — | days | |
| Quarterly NAV Deadline | Asset | Unaudited quarterly NAV report due after quarter end | — | days | |
| ▸Impact Rating (PMT §5.1) | NESsT Impact Rating Tool: per-investee Impact Score + Loan Profitability Score, applied at due diligence | — | |||
| Impact Score (0-100) | Asset | Five weighted dimensions: Expected Impact 35%, Scale 10%, Intensity (Who) 30%, Impact Risk 5%, Contribution 20% (PMT §5.1.1, co-developed with Impact Frontiers) | — | score | |
| Loan Profitability Score | Asset | Expected loan profit = a*b*c + a*d − a*b*f − a*e (loan amount, term, rate, closing fee, cost of capital, expected loss) (PMT §5.1.2) | — | USD_score | |
| ▸Workers Compensation | Healthcare costs borne by employer-funded insurance (IFVI OHS pathway) | — | |||
| Medical Treatment Costs | Expense | IFVI OHS healthcare cost × %insured × %employer-funded (employer-borne portion) | — | USD | |
| Water Access Replacement Cost | Asset | Replacement-cost OPEX to source water for future users (IBNET-derived, discounted to 2080) | — | USD | |
| Foregone Provisioning Value | Asset | Market value of food/timber/water/medicinal foregone from land conversion (IFVI Land Use) | — | USD | |
| ▸Costs Liabilities | — | ||||
| Capital Expenditure Liability | Liability | — | |||
| Healthcare Savings Liability | Liability | — | |||
| Labor-Participation Savings Liability | Liability | — | |||
| Subsidies to Companies Liability | Liability | — | |||
| Subsidies to NewBees Liability | Liability | — | |||
| Total Expenses Liability | Liability | — | |||
| Trainee Support Costs Liability | Liability | — | |||
| Welfare-Payment Savings Liability | Liability | — | |||
| Green Transition Investment Liability | Liability | — | |||
| Community Investment Liability | Liability | — | |||
| cogs liability | Cross-capital liability for cogs | — | EUR | ||
| depreciation liability | Cross-capital liability for depreciation | — | EUR | ||
| income_tax liability | Cross-capital liability for income_tax | — | EUR | ||
| rd liability | Cross-capital liability for rd | — | EUR | ||
| sga liability | Cross-capital liability for sga | — | EUR | ||
| ▸Economic Value Liabilities | — | ||||
| Wealth Distributed Liability | Liability | — | |||
| Recognized Financial Value | Asset | Counterparty for financial revenue recognition | — | ||
| Cash & Equivalents | Asset | IFRS cash and cash equivalents | — | EUR | |
| Property, Plant & Equipment | Asset | IFRS property, plant and equipment | — | EUR | |
| Trade Receivables | Asset | IFRS trade and other receivables | — | EUR | |
| Inventories | Asset | IFRS inventories | — | EUR | |
| Intangibles & Goodwill | Asset | IFRS intangible assets and goodwill | — | EUR | |
| Borrowings | Liability | IFRS short and long-term borrowings | — | EUR | |
| Pension Provisions | Liability | IFRS provisions for pensions and similar obligations | — | EUR | |
| Trade Payables | Liability | IFRS trade payables | — | EUR | |
| Shareholders Equity | Equity | IFRS total shareholders equity | — | EUR | |
| Subscribed Capital | Equity | IFRS issued share capital | — | EUR | |
| Capital Reserves | Equity | IFRS additional paid-in capital | — | EUR | |
| Retained Earnings | Equity | IFRS cumulative retained earnings | — | EUR | |
| Accumulated OCI | Equity | IFRS accumulated other comprehensive income | — | EUR | |
| Noncontrolling Interests | Equity | IFRS equity attributable to noncontrolling interests | — | EUR | |
| Cross-Capital Transfers | Equity | Net value transferred in/out of Financial via cross-capital impact events (e.g. wages cash outflow) | — | EUR | |
| Unexplained Externality | Equity | Methodology-gap residual for Financial-sourced events | — | EUR | |
| Financial Capital — Retained Impact | Equity | — | |||
| ▾ Intellectual Capital | Knowledge and systems — data, IP, security, innovation | ||||
| ▸Innovation | Research, development, and knowledge creation | — | |||
| Investment in Innovation | Asset | Total research and development expenses | — | EUR | |
| Revenue from Sustainable Products | Asset | Revenue share from sustainability-oriented products | — | percent | |
| ▸Data & Privacy | Data governance and privacy compliance | — | |||
| Customer Privacy Breaches | Expense | Substantiated complaints re: customer data breaches | — | count | |
| ▸Product Safety | Product safety assessment and compliance systems | — | |||
| Vehicle Safety Ratings | Asset | Percentage of models with 5-star NCAP rating | — | percent | |
| Safety Complaints Investigated | Asset | Percentage of safety defect complaints investigated | — | percent | |
| ▸Traceability | — | ||||
| Chain of Custody | Asset | System to track product from source to sale | — | compliance | |
| ▸Partnership Infrastructure | Cross-org technical assistance and knowledge-sharing | — | |||
| TA Coverage (%) | Asset | Portfolio counterparties receiving partner technical assistance | — | percent | |
| ▸Sector Building (PMT) | NESsT PMT §4.3: impact on sector awareness/visibility and the social-investment ecosystem | — | |||
| Publications & Studies | Revenue | Published studies, articles, blog mentions (PMT sector-building; e.g. IRC Credit Outcomes Study, Impact Institute analysis) | — | publications | |
| Events Attended | Revenue | Sector events attended by portfolio enterprises (PMT sector-building) | — | events | |
| Speaking Engagements | Revenue | Speaking engagements by portfolio enterprises (PMT sector-building) | — | engagements | |
| ▸Process & Methodology | Codified processes and methodological infrastructure | — | |||
| Credit-Building Mechanism | Asset | Loan products reporting to credit bureaus (credit-building infrastructure) | — | ||
| ▸Sector Visibility | Publications, events, media — sector-building activity as awareness flow | — | |||
| Publications & Articles | Revenue | Publications/blogs/articles/media/social-media coverage featuring the entity | — | mentions | |
| Events & Speaking Engagements | Revenue | Events attended; speaking engagements | — | events | |
| ▸Assessment Scores | Composite self-assessment or third-party scores held as intangible assets | — | |||
| Green Score | Asset | Score on the NESsT Idea2Entrepreneur Green Tool self-assessment | — | score | |
| ▸Standards & Codification | Published standards, methodologies, codified IP | — | |||
| Published Standards | Asset | Non-extractive impact-investing standards published by the entity (Cabrini Goal 3) | — | standards | |
| ▸Data & Privacy Liabilities | — | ||||
| Customer Privacy Breaches Liability | Liability | — | |||
| Recognized Intellectual Capital | Equity | Within-capital residual claim | — | ||
| Recognized Intellectual Value | Asset | Value-creation accumulator | — | ||
| Cross-Capital Transfers | Equity | Net value transferred in/out of Intellectual via cross-capital impact events | — | EUR | |
| Unexplained Externality | Equity | Methodology-gap residual for Intellectual-sourced events | — | EUR | |
| Intellectual Capital — Retained Impact | Equity | — |
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