domingo, 3 de maio de 2015

«Natural and Social Capital Accounting»

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«Natural and social capital accounting: an introduction for finance teams

Why the project was chosen

To date, traditional accounting methodologies have focused on financial metrics. Natural and social stocks have not often been reflected in commercial decisions. Whilst financial metrics will continue to be an important indicator of business performance, we now also need better visibility of our natural and social resources and to understand the impacts they may have on future business viability.
Issues such as the global decline in resource availability and changing population demographics, mean organisations need to improve their understanding of their impacts and dependencies on the environment and society.
The natural and social capital accounting project was initiated to identify principles which can be applied by financial teams when considering how and when to embed natural and social capital issues into decision making». Continue a ler.


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