Sosyal Etki Tahvilleri: Sosyal Sorunların Menkul Kıymetleştirilmesi
Social Impact Bonds: Securitization of Social Problems

Summary/Abstract: Social impact assessments are an innovative attempt to finance some social problems, such as homelessness and recidivism. It has emerged from the need to provide funds from investors to provide funding for the social program that the state has created about the problems that are taking place in society. The social impact consists of a wide range of accounting segments such as budgeting budgets, future cash flows, discounting, performance measurement and auditing. For this reason, it is a new type of financing that will create the financing source needed to solve the identified social problems. The social impact is paying on bond investors according to the results that the public entity, which is the need for social influence and financing, has formed beforehand. In this study, firstly the examples of usage examples in the UK and the USA are mentioned and the examples and information about the social effect accounts are mentioned, such as the development of the social impact bonds, the mechanism of operation, the differences from the social bonds which are the sustainable bonds.

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