The 5 Ws of impact investing

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      <subfield code="a">Why? Building the foundations -- What? The consensus result -- Who? Financial Operators Taxonomy -- Where? The Geographical Scope -- When? Future Roadmap -- Annex -- Endnotes</subfield>
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      <subfield code="a">This position paper presents a harmonised European framework to define and structure impact investing through the 5 Ws: why, what, who, where and when. It establishes consensus definitions, investor strategies and taxonomies to distinguish impact investing from other sustainable finance approaches. The document analyses investor and investee roles, geographical scope and future market development. It aims to improve comparability, credibility and measurement of impact investing across Europe. The paper supports future market sizing and policy dialogue at European and national levels</subfield>
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