Multi-Capital Accounting

Multi-capital accounting is an approach championed by the Capitals Coalition that provides frameworks to identify, measure, and value the contributions an organisation receives from various capitals, including natural, social, human, and financial resources. By assessing how these capitals are utilized, impacted, and interconnected, this approach helps organizations gain a comprehensive understanding of their dependencies and contributions within the broader system in which they operate.  

It supports integrated decision-making that balances economic, environmental, and social considerations, ensuring benefits for a wide range of stakeholders. This methodology encourages businesses to go beyond financial performance, fostering accountability and sustainable value creation across all forms of capital.