See International Accounting Standards Board

Ice sheet

A mass of land ice of continental size (more than 50,000 square kilometres or 19,000 square miles) that is sufficiently thick to cover most of the underlying bed so that its shape is mainly determined by its dynamics.


See Local Governments for Sustainability (ICLEI)


See International Capital Markets Association


See International Finance Corporation


See International Financial Reporting Standards


A result or effect that is caused by or attributable to a project or program. Impact is often used to refer to higher level effects of a program that occur in the medium or long term, and can be intended or unintended and positive or negative.

Impact bond

Outcomes-based contracts that use private funding from investors to cover the upfront capital required for a provider to set up and deliver a service.

Impact economy

Businesses that take a “triple bottom line” approach to their operations, aiming to benefit society and the environment alongside achieving financial success.

Impact Investment

A form of sustainable finance, being investments made into companies, organisations and funds with the intention of generating an intentional and identifiable social and environmental impact alongside a financial return.

Impact management

In a social impact context, continuous improvement of impact through timely collection and analysis of impact data.

Impact map

A visualisation of scope and underlying assumptions, created collaboratively by senior technical and businesspeople.

Impact measurement and impact reporting

Impact measurement and impact reporting are terms used to describe the processes by which an organisation, such as a charity or a business, evaluates and publicly reports on the effect it has had on society and/or the environment, or on its progress towards achieving its purpose and intended outcomes.

Impact Value Chain

The impact chain represents how an investor achieves its impact by linking the organisation’s input resources to its program activities, and the activities to outputs, outcomes and impact.

Impact-weighted accounts (IWA)s

A unified approach to accounting that reflects a business’ financial, social and environmental performance.

Implicit Association Test

Measures the strength of associations between concepts (e.g., black people, gay people) and evaluations (e.g., good, bad) or stereotypes (e.g., athletic, clumsy).

Implicit Bias

See Unconscious Bias

Imposter Syndrome

Imposter syndrome is an inability to believe in the legitimate achievement of success due to personal effort or skill and a constant fear of “exposure”.

In-Group Bias

When people respond more positively to people from their “in-groups” than they do for people from “out-groups”.


The process of bringing people that are traditionally excluded into decision making processes, activities, or positions of power.

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