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Causal Strands for Social Bonds—A Case Study on the Credibility of Claims from Impact Reporting
The study investigates if causal claims based on a theory-of-change approach for impact reporting are credible. The authors use their most recent impact report for a Social Bond to show how theory-based logic models can be used to map the sustainability claims of issuers to quantifiable indicators. A single project family (homeownership loans) is then used as a case study to test the underlying hypotheses of the sustainability claims. By applying Bayes Theorem, evidence for and against thedoi:10.3390/su141912633 fatcat:2w6g7q66xrfwxoo5ivkfetai5e