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Measuring Non-Financial Forms of Capital

Author

Listed:
  • Francesco Cordaro
  • Alain Desdoigts

    (DEVSOC - UMR Développement et Sociétés - UP1 - Université Paris 1 Panthéon-Sorbonne - IRD - Institut de Recherche pour le Développement)

  • Claudia Senik
  • Justus Von Geibler

Abstract

Chapter 10 turns to the measurement of performance in delivering corporate and ecosystem purposes. The metrics are designed to capture the pain points in the ecosystem that need to be addressed and the success of the intervention in addressing them. This requires measures of non-financial as well as financial performance. The chapter provides an overview of measurements of non-financial forms of capital: natural, human, and social. In examining natural capital, it contrasts input measures that record the amount of natural resources that are used in the production process and output measures that examine the impact of the inputs on products, emissions, waste, etc. It notes that measuring inputs is in general more straightforward than outputs and it therefore argues that natural capital metrics should be constructed around inputs rather than outputs.

Suggested Citation

  • Francesco Cordaro & Alain Desdoigts & Claudia Senik & Justus Von Geibler, 2021. "Measuring Non-Financial Forms of Capital," Post-Print hal-04001273, HAL.
  • Handle: RePEc:hal:journl:hal-04001273
    DOI: 10.1093/oso/9780198870708.003.0010
    as

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