Martins, Miguel AlvesJesse, Simon2024-09-262023-02-042023-01-18http://hdl.handle.net/10362/172450With 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.engImpact measurementImpact accountingFinancial statement analysisDouble materialityCorporate valuationEsgImpact weighted accountsmaster thesis203364155