Limits and Foundations Towards Sustainability Accounting Model: this multi-capital accounting model has been designed to help companies become part of a sustainable socio-environmental system and ensure the sustainability of their activities. To this end, the model enables them to track their overall performance on two new capitals: social and environmental.
Projects and studies
Find out more about the research topics of the Multi-Capital Global Performance Chair, including what connections there are between financial and non-financial accounting, and how to step back from the way researchers, practitioners and standard-setting bodies have approached the issue of connecting the environmental, social and intangible with financial accounting since the 1970s.
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The Multi-Capital Global Performance Chair works to standardize and harmonize sustainable development standards and indicators established by national or international bodies, covering the three capitals of economic, social and natural capital.