Impact-Weighted Accounts – or IWAs – are a way for organisations to quantitatively assess their impact: how they create value to all stakeholders. The uptake of compiling and publishing IWAs is a key step in the transformation of our economy into an impact economy: a sustainable economy that creates value for everyone.

The Impact-Weighted Account Framework (IWAF) helps organisations to compile IWAs by providing the key concepts, requirements, and guidance.

Readers new to the material are invited to first read the two accompanying documents: The Introduction to the Impact-Weighted Account Framework that presents the rationale behind Impact-Weighted Accounts, and the Conceptual Framework for Impact-Weighted Accounts that introduces central concepts such as impact, the Integrated Profit and Loss Account and the Integrated Balance Sheet.

Incubating the Impact-Weighted Accounts Framework

The Impact-Weighted Accounts Framework is incubated by the Impact Economy Foundation (IEF) together with thought leaders and leading practitioners in an inclusive and scientific manner. IWAF is in partnership with the Impact-Weighted Accounts Initiative from Harvard Business School, Singapore Management University, Rotterdam School of Management, and Impact Institute.

Current draft – Open for public consultation until September 2022

The current draft represents the progress as of December 2021. We are holding a public consultation, open until September 2022. Read more and answer the consultation questions.

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