SDOH
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 Asset 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
▸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 —
▾ 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
People Hired Asset New employees hired during period — headcount
Employee Turnover Expense Employee turnover rate — percent
Workers with Union Representation Asset Workers covered by collective agreements — percent
Worker Satisfaction Asset Employee engagement survey score — 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 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
▸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 —
▾ 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 Asset 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
▸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 —
▸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 —
▾ 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
▸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 —
▾ 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 ($) Asset Loan dollars to African American borrowers — USD
Loans — Hispanic ($) 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
▸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
▸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 —

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6 capitals · 665 accounts Smoke Test · SDOH Impact Ledger v0.2.0