It explores how businesses are evolving their accounting practices to reflect not only financial outcomes but also impacts on natural, human, and social capital. Central to the report is the Integrated Profit & Loss (IP&L) approach.
– What is IP&L?
IP&L mirrors the structure of a conventional profit & loss statement but goes further to monetize positive and negative impacts across the full value chain. It supports decision-making in areas such as impact management, risk assessment, and strategic planning.
Key highlights of the report:
• Core principles and structure of IP&L
• Cross-sector use cases and implementation examples
• Methodological development areas
• Implications for regulators and policymakers
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