Cohen meticulously details the evolution and rapid growth of impact investing, explaining its origins in venture capital and philanthropy. He argues that impact investing is not just a passing trend, but rather a fundamental shift in how capital is being allocated, driven by a growing awareness of social and environmental issues and a desire for investments that generate both financial and societal returns. Cohen illustrates this shift with numerous examples of successful impact investments across various sectors, highlighting the potential for real change.

The book makes a strong case for a new form of capitalism, one that integrates impact into its core principles. Cohen challenges the traditional view that profit maximization should be the sole objective of business, arguing that businesses have a moral responsibility to consider their impact on society and the environment. He proposes a framework for this new capitalism, outlining the principles and practices that can help businesses create both profit and positive impact.

Recognizing that a key challenge for impact investing is accurately measuring and reporting on impact, Cohen dedicates a significant portion of the book to this crucial aspect. He delves into the evolving field of impact measurement, discussing various methodologies and frameworks being developed to assess and compare the social and environmental impact of investments. He stresses the importance of transparency and standardized reporting to ensure accountability and drive further growth in the impact investing sector.