The Contribution of Impact Investing to the Human Development of the Economy. Enantiological Approach

This article offers a critical analysis of the notion of “impact investment”, with regard to the transformation of behaviours: how can this transformation encourage this type of corporate investment, and what are the issues, challenges and limits? Impact investing refers to investments that contribute to the development of innovative strategies of a socio-economic nature. They incorporate social, environmental and societal requirements. It is defined by its intentionality, the additionality of its attributes, and its measurability. In particular, it must convert negative externalities and produce positive ones. It must also generate additional financial performance, as it is also a saving that finances a virtuous investment. The research is conducted within the framework of the socio-economic theory of organizations. It mobilizes investigative embodiments. In particular, the incorporates defining an enantiological approach is mobilized, e.g. an approach that examines transformations in terms of their impact on the transformation of behavior.