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Measuring non-financial forms of capital

  • This chapter turns to the measurement of performance in delivering corporate and ecosystem purposes. The metrics are designed to capture the pain points in the ecosystem that need to be addressed and the success of the intervention in addressing them. This requires measures of non-financial as well as financial performance. The chapter provides an overview of measurements of non-financial forms of capital: natural, human, and social. In examining natural capital, it contrasts input measures that record the amount of natural resources that are used in the production process and output measures that examine the impact of the inputs on products, emissions, waste, etc. It notes that measuring inputs is in general more straightforward thanThis chapter turns to the measurement of performance in delivering corporate and ecosystem purposes. The metrics are designed to capture the pain points in the ecosystem that need to be addressed and the success of the intervention in addressing them. This requires measures of non-financial as well as financial performance. The chapter provides an overview of measurements of non-financial forms of capital: natural, human, and social. In examining natural capital, it contrasts input measures that record the amount of natural resources that are used in the production process and output measures that examine the impact of the inputs on products, emissions, waste, etc. It notes that measuring inputs is in general more straightforward than outputs and it therefore argues that natural capital metrics should be constructed around inputs rather than outputs.show moreshow less

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Metadaten
Document Type:Part of a Book
Author:Francesco Cordaro, Alain Desdoigts, Justus von Geibler, Claudia Senik
URN (citable link):https://nbn-resolving.org/urn:nbn:de:bsz:wup4-opus-77707
DOI (citable link):https://doi.org/10.1093/oso/9780198870708.003.0010
Editor(s):Colin Mayer
Publisher:Oxford University Press
Place of publication:Oxford
Year of Publication:2021
Language:English
Source Title (English):Putting purpose into practice : the economics of mutuality
First Page:141
Last Page:153
Divisions:Nachhaltiges Produzieren und Konsumieren
Dewey Decimal Classification:330 Wirtschaft
Licence:License LogoCreative Commons - CC BY-NC-ND - Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International