Governance

September 29, 2022

The New Rational Purpose Requirement

Many researchers believe that sustainability reporting could have the potential to transform the role of business in society if it succeeds in making organisations more accountable for the negative social and environmental impacts. The unfortunate reality is that a lot of these reports tell a very one-sided story about the impacts of organisations. It is contended that this information could mislead stakeholders and that it could ultimately be counterproductive to sustainability development.
August 9, 2022

Audencia and Nepsen: Bringing multi-capital accounting to SMEs

The Integrated Multi-Capital Performance Research Centre at Audencia, a French business school, developed the methodology for the LIFTS Accounting Model. ‘LIFTS’ stands for ‘Limits and Foundations Towards Sustainability’. The model has been tested and refined in a partnership between the Audencia research centre and Nepsen, an engineering and consultancy SME that specialises in the ecological transition.