影响会计：用途、挑战和前景

Executive Summary04 Introduction06Untappedpotential1801.05. Facilitatoryneeds0902.Call toaction2506. Challenges1504. In a world recalibrating its economic compass, impact valuation is no longer anexperiment—it is an imperative. This report reaffirms its transformative potential,providing a structured yet dynamic framework for embedding social, environmental,and economic intelligence into decision making. At Natura, we see Integrated Profit &Loss (IPL) as more than a methodology—it is a strategic lever that allows us to translateimpact data into resilience, innovation, and systemic value creation. The businessesof the future will not only measure their impact; they will be defined by how well theyregenerate the systems they rely on. The future belongs to organizations that embracethis shift. Impact valuation is the roadmap, and this report is an invaluable guide forthose ready to lead. Alexandre da Rocha Leão Sustainability & Impact Valuation Lead, Natura For a company, financial performance and societal impact are increasinglyinterdependent. Sustainability is a strategic business stake to enable both resilience andthe broader current and future performance of a business. As this study shows, impactmeasurement and valuation is a promising approach to estimate the value(s) created orlost by corporate actions and could be embedded not only in the reporting of companyperformance but also in the decision making that supports it at various levels. The reportalso points out technical improvements which are still needed to obtain pragmatic,robust and consistent measures for all social and environmental topics. Ultimately, theseshould support the capacity of business leaders to grasp the materiality of societalimpacts; this is key to drive the creation of long-term value for all. Fabien Delaere Sustainability Impact & Value Director, Danone The report highlights the critical need to evaluate how impact is valued and utilizedwithin the envisioned impact perspective. Building a harmonized impact measurementsystem for the public good presents an exciting opportunity rooted in this understanding.Whether impact professionals are engaging with clients, managing portfolio risks, orresponding to regulatory requirements, this consideration is pivotal to your approach. Dimitrij Euler Head of Financial Markets, Value Balancing Alliance Integrating all the capitals – natural, social, human and produced – into corporatedecisions will deliver future, resilient economies. This research by core partners ofthe Capitals Coalition’s network is a welcome contribution to our collective effortsto mainstream impact valuation in business and finance. Economies adapt to theirenvironments and marketswillupdate to systematicallyvalue what matters most.The leadership of Valuing Impact and WBCSD, alongside others in the Capitals Coalitionnetwork, provides us with the courage and leadership to deliver this update. Natalie Nicholles Executive Director, Capitals Coalition Executivesummary Executive summary Many business and investment decisions do notconsider environmental and social impact andthe broader value of natural, human and socialcapital. Accelerating social inequality and natureloss highlight the need for a significant shift in theway value creation is measured, managed andaccounted for.1 Recommendations: 1.Ensure valuation methods support decision-making needs:Consider how differentdecision-making contexts require differentvaluation techniques and valuation factors. 2.Support capacity building:Prioritize training,education and cross-functional upskilling. Impact accounting and valuation has a role toplay, collating environmental and social impactsand translating them into monetized values tosupport comparison and integration. Progressis being made but impact accounting is notcomprehensively embedded into decision-makingprocesses. Significant effort is being directedtoward the development and standardization ofmeasurement and valuation methods, thoughthere are challenges and the field requiresdevelopment to consistently support decision-making needs and use cases. 3.Improve stakeholder engagement:Provideaccessible and engaging ways of sharingimpact findings - especially with non-technical audiences. Peer learning and casesharing can also help build momentum. 4.Integrate into corporate systems:Embedimpact data into business, finance, risk andstrategy workflows, especially for cost-savingor revenue-generating activities. Leverageexperience from mature practices such as lifecycle assessment. This report seeks to clarify and promote theintegration of impact valuation practices incorporate decision making, drawing on interviewswith, and survey responses from, companies andinvestors. It offers an overview of how impactvaluation is used today, opportunities for thefuture and steps needed for wider adoption. 5.Standardization approach and access:Develop multi-stakeholder standardizationefforts that consider practical de