Winter 2025

This article argues for an update of our global economic system integrating natural, social, human, and produced capital into decision-making. It emphasizes moving beyond voluntary adoption to mandated regulations for a more resilient and sustainable economy.

Purpose Impact Action (PIA) 2025 survey of 93 Hong Kong nonprofits and social enterprises reveals only 31% measure impact. Key challenges include funding constraints, skills gaps, and misaligned frameworks, with only 12% leveraging data for public storytelling. This article distills findings from PIA’s landmark study, offering practical recommendations to transform measurement from a compliance burden into a strategic tool for trust, funding, and long-term impact.

AVPN leverages AI and data analytics to enhance how impact activities are tracked across Asia, equipping social investors with monitoring tools to identify collaboration opportunities and allocate capital with greater effectiveness in diverse contexts.

Thailand has promoted community-based tourism (CBT) for over twenty years, connecting it with BCG and sustainable tourism policies. However, tourism reports still focus mainly on visitor numbers and income, ignoring important community results like job quality, opportunities for young people, cultural preservation, and environmental health, while also overlooking prevented risks. At the same time, funders and investors now demand proof of social and environmental benefits beyond financial numbers, creating challenges for new entrepreneurs. This article offers a practical SROI framework for start-ups, including outcome lists, value estimates, and simple governance measures, helping CBT businesses build strong impact cases to attract funding, guide planning, and improve long-term strength.

Drawing on a Sri Lankan manufacturing case, this article shows how data-driven, low-cost actions enabled rapid gains in women’s leadership, with lessons for Asian companies and investors.

Organizations in Asia can shape global practice and demonstrate to others how to effectively implement management standards that integrate impact management. The need for action is clear – and standards from the UNDP and ISO provide important practical guidance on how to make this a reality. Which standard an organization selects will likely depend on familiarity and market pressures to align with one or the other.
What is clear is that failure to integrate impact management is not the result of a lack of tools or capability. Rather, limited implementation to date is primarily explained by the absence of meaningful consequences for decision-makers. Yet, these consequences are rapidly materializing, and those organizations that adapt will be those that continue to create lasting value for stakeholders – including those with a financial stake.
The perceived complexity of making the necessary transformation is one of perspective. If viewed as reaching an end-state, rather than an effectively managed process of development and learning, it will likely appear too complex.
Optimizing contributions to sustainable development is a consequence of applying appropriate governance and technical discipline. Without strategic execution and the necessary systems, processes, and behaviours, the desired organizational reality will not be realized.
Commitments to sustainability and the SDGs are long-standing – we now enter the period of action – and the time for organizations and leaders to demonstrate their integrity and secure long-term value creation is upon us.

This article introduces GDEIB as a global framework for managing diversity, equity, and inclusion, showing how organizations can move from commitment to measurable impact and systemic change.

This review examines The Accounting Paradox, highlighting how financial accounting can both obscure social and environmental costs and become a powerful tool for impact, accountability, and systemic change.

This article advocates for “optimum effort” in sustainability, urging Indonesian leaders to innovate where adaptation and mitigation reinforce each other, transforming climate vulnerability into economic resilience, operational efficiency, and impact.