The theory of change is a complementary approach that can provide a more nuanced and holistic view of impact.

ESG (Environmental, Social, and Governance) measures have become increasingly popular in the business world as a way to assess the impact of investments and corporate behavior.

ESG (Environmental, Social, and Governance) measures are a set of criteria used to evaluate a company's performance in terms of environmental, social, and governance factors. These measures are used to assess a company's impact on society and the environment, as well as its ability to manage risks and generate long-term value for shareholders.