Resource Summary
This framework aims to embed the interconnectedness of natural, human, social, and produced capital into decision-making in a practical and accessible manner. It goes beyond financial metrics, acknowledging that sustainability requires a consideration of the long-term impacts on all aspects of our society and planet. It aims to empower decision-makers, preparers, and stakeholders to navigate the complexities of modern decision-making in a way that values not just financial returns, but the well-being of people and the planet.
It outlines seven steps that, when followed, can help organisations of all sizes integrate the value of all four capitals into their decision-making processes. The accompanying technical support documents, the ‘Capitals Protocol’ and ‘Governance for Valuation’, provide guidance and tools to help ensure that this integration can be done effectively, transparently, and with confidence.
