1. 1. MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved MDIA The PLACE Dimension
2. 2. PLACE Where people live Where people work Where mines, factories are located Where part of the supply chain is located Where retail stores are located Where resources are depleted Where environment is degraded Where ecosystems operate MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
3. 3. PLACE Where people live Where people work Where mines, factories are located Where part of the supply chain is located Where retail stores are located Where resources are depleted Where environment is degraded Where ecosystems operate MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
4. 4. An economic activity is located in a PLACE MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
5. 5. Performance of a PLACE is the result of aggregation of all the economic activity located in the place MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
6. 6. MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-002-150406.odp Peter Burgess (c) All rights reserved Individual Activities Individual QoL Individual QoL Pro Good Activities Pro Money Activities Buy and Use PRODUCTS Pro Money Activities Non-Impact Recreation PLACE and the INDIVIDUAL Sun BOP Sun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun Sun EOP Sun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
7. 7. MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-002-150406.odp Peter Burgess (c) All rights reserved Individual Activities TIME & SKILL EARNS WAGES ECONOMIC ACTIVITY Pro Money Activities BUYS PRODUCTS MAKES PRODUCT BUYS ENERGY PLACE and the INDIVIDUAL Sun BOP Sun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun Sun EOP Sun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun EMPLOYS STAFF PAYS WAGES BUYS MATERIALS
8. 8. MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-002-150406.odp Peter Burgess (c) All rights reserved THE INDIVIDUAL DYNAMIC Input: Time & Skill Output: wage earnings ECONOMIC ACTIVITY PRODUCES WASTE Wage earnings buy products MAKES PRODUCT PAYS TAXES PLACE and the INDIVIDUAL Sun BOP Sun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun Sun EOP Sun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun EMPLOYS STAFF Input: Time and Skill Output: Staff Payroll PAYS WAGES BUYS MATERIALS BUYS ENERGY OCCUPIES LAND USES WATER USES WATER
9. 9. MULTI DIMENSION IMPACT ACCOUNTING Sun FINANCIAL ACCOUNTS ACCOUNTING FOR EVERYTHING REVENUES Products Sold X Price Products Bought X Price BOP EOP Energy Bought X Price Employee Benefits Employee Payroll Other expenditures Asset use costs Depreciation Financial expenses Pro-good expenditures Taxation Profit REVENUES Products Sold X Price VALUE to buyer Equals HUMAN CAPITAL ADD Wages and benefits What value to employee? Pro-good expenditures What value to society? Taxation What value to society? For products and energy bought and this process Free use of the commons and public services & infrastructure Degradation of land Water scarcity and degradation Air pollution: Impact on people Air pollution: Impact on climate Air pollution: Impact on people Solid waste Resource depletion Environmental Degradation POSITIVE IMPACT NOT ACCOUNTED FOR Negative impact File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun Sun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
10. 10. MULTI DIMENSION IMPACT ACCOUNTING Job-Money Work Personal Assets Housing File: MDIA-Framework-002-150406.odp Peter Burgess (c) All rights reserved Health Time Skills Income Recreation Education ProGood Work Energy Energy Health Enjoyment Skills Experience Family Shelter Friends Money Stuff Personal Assets Energy Health Enjoyment Skills Experience Family Shelter Friends Money Stuff PLUS opportunities Improves society Food Clothes Improves family PRODUCTS Use MBSS and Natural Capital Resource Depletion Environmental Degradation BOP EOPThe Individual MBSS Government Sector Laws, regulations, justice, security, infrastructure MBSS Companies, organizations, financial capital, knowledge capital, processes, plant and equipment Natural Capital Land, water, air, energy, minerals, ecosystem services Sun
11. 11. MULTI DIMENSION IMPACT ACCOUNTING
12. 12. MULTI DIMENSION IMPACT ACCOUNTING
13. 13. MULTI DIMENSION IMPACT ACCOUNTING
14. 14. MULTI DIMENSION IMPACT ACCOUNTING