Start a conversation

For investors & funders

Where capital goes, the world follows. You decide where it goes.

Fund managers, investors, foundations, development finance institutions and banks decide which farms get irrigated, which clinics open, and which small businesses make it through their first hard year. No single programme reaches that far. The good those decisions do deserves to be counted with the same care as the returns, and so do the risks that come with them.

Impact accounting puts it on the books, next to the money, where it can be checked, compared and improved.

What changes when your impact is on the books

Every report from one set of books

LP packs, board reviews, results frameworks and sustainability disclosures all come from the same entries, so the numbers agree everywhere they appear. Your investees report once, instead of filling in a different template for every funder.

How: each fact is entered once into a double-entryEvery value is recorded twice, once as where it came from and once as where it went, so the books check themselves. chart of accounts. Every report is a different reading of it.

A portfolio that adds up

Compare investees side by side and roll the whole portfolio into one set of books, across concessional, blended and commercial capital.

How: every investee posts to the same six-capital chart of accountsThe shared map of what gets counted, the master list of accounts every entry posts to., and a result shared along the chain is counted once, never twice.

Figures that stand up to questions

When an auditor, an LP or a board member asks where a number came from, the answer is already there, down to the households the capital was meant to reach.

How: every balance opens to the entries beneath it, and every entry to its source.

Allocations that get better every year

See which strategies actually moved the numbers, and put the next round of capital there.

How: goals sit on the accounts, strategies are recorded against the goals they serve, and each close shows what moved and by how much.

A full picture of where the risk sits

Negative impacts, open obligations and weak evidence sit on the same books as the good results, investee by investee. You see where the portfolio is exposed while there is still time to act, before it turns into a financial, regulatory or reputational problem.

How: negative impacts are booked as liabilities next to the gains, and every figure shows the evidence it rests on.

What it looks like, whoever allocates the capital

Fund managers

Fund managers

Close the fund’s impact books alongside the financial close. Every LP gets a pack drawn from the same entries, and any figure opens to the investees behind it.

Sedoha Search accounts, entries, sources…
Portfolio rollup · FY2027 Balanced ✓
AccountBalance
Human capital$6.2M
Credit-access welfare$3.9M
Household wellbeing$2.3M
Social capital$1.4M
Natural capital$4.8M
Financial$12.4M
Manufactured$1.9M
Intellectual$1.2M
What sits behind the human-capital balance?
Wellbeing gains for 3,100 borrower households, booked from Rural Finance Co.’s loan-cycle surveys and reconciled to disbursement records.

Illustrative example with synthetic entities and figures. Capital figures are valuations of impact, not cash.

Investors

Your commitments sit across many funds, and each one reports its own way. See your share of the impact, and of the risk, across all of them in one place, with nothing counted twice.

What is our share of impact across our fund commitments?

Across 6 funds and 41 investees: +$2.4M human capital and +$1.1M natural capital at your ownership share. Two funds hold the same investee; it is counted once.

Where is the portfolio most exposed?

Two investees in Fund B draw water from the same drought-stressed basin. Together they carry a $1.3M natural-capital liability that no fund report has flagged.

Which fund’s figures rest on the thinnest evidence?

Fund D. 60% of its human-capital balance comes from self-reported surveys with no second source. The other five funds are all under 20%.

Illustrative exchange with synthetic figures.

Foundations

Grants go to many organizations doing different work. Put them on one chart of accounts, and your board sees what the grantmaking achieved, not a stack of grantee reports.

What did our education grants achieve last year?

+$1.8M human capital across 14 grantees, most of it from reading gains in three school programmes.

Where should the next round go?

The tutoring model. Over three years of closes, its schools gained 3× the human capital per grant dollar of the other programmes.

Illustrative exchange with synthetic figures.

Development finance institutions

Harmonized indicators, results frameworks, blended-finance donor reports and board reviews, all from one ledger. Each submission is a reading of the same books, not a separate exercise.

Chart of accounts Each fact entered once
Indicators Harmonized indicators
Direct jobs14,200
MSME loans3,850
Results Development outcomes
Farmers reached22,600
Women-owned SMEs41%
Donor Blended facility report
Human capital+$4.1M
Natural capital+$1.7M
Internal Board results review
Projects in scope38
Against target71%

Illustrative outputs with synthetic figures — one ledger underneath all four.

Banks

The loan book already records who borrowed, for what, and where. Book the impact of that lending by portfolio, see where it is exposed, and report it from the same records the credit team relies on.

Sedoha Search accounts, entries, sources…
SME lending · FY2027 Balanced ✓
AccountBalance
Human capital$8.4M
Jobs sustained$5.1M
Wage growth$3.3M
Social capital$2.2M
Natural capital$1.6M
Financial$24.5M
Manufactured$3.1M
Intellectual$0.4M
Where does our lending carry the most impact risk?
Agricultural loans in two coastal districts. Flood exposure puts $2.8M of borrower livelihoods at risk, booked from loan-file locations and national flood maps.

Illustrative example with synthetic entities and figures. Capital figures are valuations of impact, not cash.

Put your portfolio’s impact on the books.

Bring the reports you have to produce. Nothing else to prepare.

Or email inquiries@sedoha.com.