Multi-capital accounting as a tool for transforming companies
Article de Marie-Astrid Humbert (EnvIM 2022) Introduction According to Lord Kelvin “when you can measure what you are speaking about, and express it in numbers, you know something about it” (1883), which suggests that data drives knowledge and management. Organizations and especially companies are currently facing increasing pressure to show they contribute positively to society while generating profits for shareholders. However, contrarily to “traditional” accounting which solely focuses