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Towards a new economic paradigm: exploring the adoption of a globally applicable impact accounting framework
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Orientador(es)
Resumo(s)
With increasing data availability, there has been significant progress in measuring social and
environmental impacts. This paper evaluates the “Impact Weighted Accounts Framework” for
the systematic measurement and monetization of impact and its further integration into an
integrated income statement and balance sheet using a double-materiality approach. The
framework is applied for the first time in its entirety and in the European sportswear industry.
Additionally, all three impact dimensions, including product, environmental, and employment,
are analyzed to answer the question of whether the framework can contribute to the reshaping
of our existing economic system and its perception of value.
Descrição
Palavras-chave
Impact measurement Impact accounting Financial statement analysis Double materiality Corporate valuation Esg Impact weighted accounts