Governance

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.