Measures of equity for multi-capital accounting

September 20, 2021 Ali Anwar

Measures of equity for multi-capital accounting

Date of Publication: September 20, 2021

Author: Steven Lord & John S. I. Ingram

Summary:

Corporate reporting tools should incorporate equity considerations if they are to cover the true costs of operating in the food system. Looking at natural, social and human capital costs, this study proposes integrated metrics to account for the impact of economic activities across socio-economic, gender, racial, generational and risk-bearing domains.

Link to Full Reading:

https://www.nature.com/articles/s43016-021-00336-3