Glossary
This glossary has been developed to establish a shared conceptual foundation for all stakeholders operating in the fields of impact investing and the impact economy.
Impact investing, impact measurement and management, outcomes-based financing, and related concepts—which are increasingly used across finance, public policy, entrepreneurship, and social impact—are explained with reference to international frameworks while taking the Turkish context into account.
The aim is to create a consistent terminology across disciplines, reduce conceptual ambiguity encountered in practice, and support the wider adoption of impact-oriented approaches.
EYDK Dictionary
There are currently 10 names in this directory beginning with the letter D.
D
Data Taxonomy
Classification of data into categories and sub-categories, with controls to improve data quality, reliability, consistency and comparability.
Deal Flow
Deal Flow refers to the volume, quality and continuity of investment opportunities presented to investors. A strong deal flow indicates a dynamic ecosystem and accessible pipeline of viable investments.
Dependencies
Social and human and natural resources and relationships that enterprises need to create and sustain value. An entity’s impacts and dependencies are interrelated.
Development Finance Institution (DFI)
A Development Finance Institution (DFI) is a public or semi-public financial institution that supports sustainable economic development, job creation and social impact by financing investments in developing or emerging markets, often in areas where commercial financing is limited. DFIs play a catalytic role in mobilizing private capital.
Development Impact Bond
A Development Impact Bond (DIB) is an outcomes-based financing and contracting model in which private investors provide upfront capital to fund a social or development programme. Repayment and returns are made only if independently verified outcomes are achieved, typically by outcome funders such as donors, foundations or multilateral development institutions, rather than governments. In DIBs, governments often act as implementing or policy partners but are not usually the direct outcome payers. The model aims to improve the effectiveness of development spending by shifting performance risk to investors until results are delivered and by incentivising measurable and verified impact.
Double Bottom Line
The Double Bottom Line refers to an approach that aims to monitor, measure, and report not only an organisation’s financial performance, but also its social and environmental impact through a balance-sheet-like structure. Under this system, an “impact balance sheet” is developed alongside the financial balance sheet, enabling a more holistic view of the organisation’s total value creation.
Double Materiality
Double Materiality refers to the assessment of issues based on both their financial significance to an organisation and the organisation’s impacts on society and the environment.
Doughnut Economics
A framework for sustainable development that combines the concepts of planetary boundaries with social boundaries. Developed in 2012 by Kate Raworth.
Due Diligence
Due Diligence is the comprehensive assessment and verification process conducted prior to an investment, partnership or major decision to evaluate an entity’s financial, legal, operational, governance and impact-related conditions. Its aim is to identify risks and opportunities, ensure compliance and support informed decision-making. In impact investing, due diligence extends beyond conventional financial and legal reviews to include impact risk, impact potential, stakeholder implications, measurement systems and long-term sustainability of impact.