Research

Impact IRR: Leveraging Modern Portfolio Theory to Define Impact Investments

A quantitative framework for measuring impact returns alongside financial returns, introducing Impact Internal Rate of Return as a decision-making tool for investors.

Published: The Journal of Impact & ESG Investing, March 2026
Supported by: JPMorganChase

The Challenge

$1.6 Trillion Market Without a Measurement Standard

Despite its rapid growth, the impact investing industry has lacked a rigorous, quantitative method for measuring whether investments actually deliver on their stated impact goals. Without a standardized measurement framework, investors have no reliable way to compare impact performance across assets, define what constitutes an "impact investment," or hold fund managers accountable to impact commitments.

Key Contributions

What This Research Introduces

Modern Portfolio Theory for Impact

Extends the foundational principles of Modern Portfolio Theory into the impact dimension, creating a unified framework where financial and social returns can be analyzed together.

Quantitative Impact Returns

Introduces Impact IRR — a methodology that quantifies impact performance using the same rigor applied to financial returns, enabling direct comparison and portfolio-level analysis.

Real-World Application

Demonstrates the methodology through practical case studies, showing how Impact IRR can be applied to investment decisions, portfolio construction, and performance benchmarking.

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