- Food, Water and Society: An Analytical Framework
- <i>Green Water</i> Used By Plants And Managed By Farmers: Measurement, Accounting, Policy
- Green Water and Food Security
- Natural Capital Accounting for Water Resources
- Will Irrigation Technology, Pricing, or Quotas Ensure Sustainable Water Use?
- Global food Trade and Local Water Resources: Can We Bridge the Regulatory Gap?
- Water Service Requirements for Agriculture: Nature, Nurture, and Negotiation
- Valuing Water in Supply Chains
- Valuing Water in Food Systems and Beyond
- Subsidies and the Environment: Impacts of WTO Agricultural Support Disciplines
- Dietary Patterns that Value People and the Planet
- Incentive Programs to Address the Challenges of Hunger, Undernutrition, and Obesity in the United States
- Farmer-led Water User Associations in Agricultural Water Management
- Gender, Poverty and Politics Along the Real-Virtual Water Spectrum
- The Feminization of Agriculture: Evidence and Implications for Food and Water Security
- Societal Drivers of Food and Water Systems 1: Material Flows, Household Consumption Styles, and Contending Schools of Engineering Thought
- Societal Drivers of Food and Water Systems 2: Applying Plural Rationality to Some Wicked Problem
- Water and Food in the American West: Lessons from Recent Droughts in California
- Food and Water Security in North America’s Transboundary Sonoran Desert: A Water-Exporting Dryland
- Water Issues and the Brazilian Agricultural Agenda
- Water in Australian Agriculture
- Circumventing Water Scarcity in the Jordan Basin: Decoupling trends in Israel and Jordan
- Food and Water Management in Northwest Africa
- Food and Water Security in the Mediterranean Basin
- Food and Water Security in West Africa
- Food and Water Management in Southern Africa
- Food and Water Security in West Asia
- Understanding Pesticides in England and Wales: Pathways, Policies, and Pollution Prevention
- Cape Town's Contested Hierarchy of Demand for Agricultural and Municipal Water in a Rainfed Economy 2017-2018
- Global Wheat Value Chains
- Water & Coffee
- Water and Rice Production: Looking to the Future
- Oil Palm Value Chain Management
- Successes and Problems with Measuring Water Consumption in Beef Systems
- The Potential Impact of Improved Water Management to Alleviate Water Scarcity and Hunger: A Global Perspective
- The Global Uptake of Conservation Agriculture and the Impact on Water-Related Ecosystem Services
- A Farmer's Experience of Conservation Agriculture in the UK
- The Variable Rate Irrigation Management Challenge
- The Water Infrastructure Crisis
- Integrating Multi-Capital Thinking into Business Decisions
- Modelling Agricultural Controls for Flooding and Soil Erosion
- Water Management by Farmers
- The Role of New and Green Water Resources in Localizing Water and Food Security Under Arid and Semi-Arid Conditions
- Disruptive Food Supply Chains: Bringing it all Back Home
- Lab-Grown Meat Production: Can It Change the World?
- Food, Water and the Consequences of Society Not Valuing the Environment
Abstract and Keywords
The global business system has had deep and problematic impacts on humankind through its focus on maximizing the short-term return on financial capital. The most severe impacts are human-induced climate change, biodiversity loss and grotesque inequality between the rich and poor. A group of companies and investors have co-created a broader model, called integrated reporting, that explores how companies create and destroy value for multiple stakeholders in the short, medium and long term. It provides a better understanding of how corporations use the other capitals, such as natural, human and social capitals, in their working. The underlying structural issues affecting the global business system—such as shareholder primacy and the responsibility of business to its stakeholders—mean that changes in reporting need to be backed up by substantive change elsewhere in the system. This article considers case studies and the development of multi-capital thinking.
Keywords: multi-capital accounting, integrated reporting, environmental footprint, shareholder primacy environmental profit-and-loss accounting, multiple capitals, value creation, supply chains, corporate reporting
Jyoti Banerjee is a partner of Fronesys, an advisory service for cities and corporations. He is a strategic adviser to the International Integrated Reporting Council, and a member of the investment committee of Ibex, an impact investing fund.
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