임팩트 투자에 있어서 임팩트 측정에 관한 탐색적 고찰

As the importance of impact investment is gradually increasing, it is time for the government, businesses, and impact investment institutions to emphasize social problem resolution through efforts to boost impact invest- ment. In the case of advanced foreign countries, they are attempting to make impact investments to achieve social and environmental impact on underdeveloped countries through large-scale funds, and in the case of Ko- rea, the Impat investment market is in its infancy, and the Impat investment has been made to social innovation companies to solve social problems. Focusing on the measurement of impact investment that brings social change through impact investment, this study presented the concept and characteristics of impact investment for basic understanding of impact invest- ment, the area and scope of impact investment, and attempted to analyze logic model and change theory model as an approach for impact measurement. The needs for measuring impact from impact investments and the factors for measuring impact investments and the practices of advanced foreign impact investment institutions for measuring impact processes are de- scribed. Finally, the presentation and analysis of various techniques and measurement indicators for impact mea- surements were attempted. This study suggested the necessity and importance of different impact measurements for impact investments, so that the basic data sheet was meaningful in carrying out an advanced study on impact measurements for fu- ture impact investments.