The Double Bottom Line (DBL) is a relatively new concept for business leaders. The authors of this report think of DBL businesses as entrepreneurial ventures that strive to achieve measurable social and financial outcomes. As the lines between grantmaking and investing continue to blur, the idea of measuring social return concurrent with traditional financial accounting has caught on among investors, funders and entrepreneurs. Additionally, there has been widespread movement toward more tangible accountability for the social impact created for each invested or granted dollar. Unlike the business community, where generally accepted principles of accounting and legal infrastructures help manage the reporting of financial returns, there is no comparable standard for social impact assessment.