The Impact Accounting Nexus : Valuing What Matters for a Sustainable Future

The Book in a Nutshell This book is a comprehensive guide to Impact Accounting, a new paradigm that moves beyond traditional, profit-only financial reporting. It explains how to measure, value, and manage a company's true impact—both positive and negative—on society and the environment. The Core Idea The central concept is Holistic Value Creation. Traditional accounting only sees one type of capital: Financial. This book argues that true, sustainable value depends on the health of six interconnected capitals: Financial (money) Manufactured (buildings, machines) Intellectual (patents, brand) Human (skills, well-being) Social (trust, relationships) Natural (air, water, biodiversity) The book's mission is to make the "invisible" costs and benefits (externalities) visible and quantifiable, often in monetary terms, to drive better, more sustainable decisions. View Less