4 documents found, page 1 of 1
IFVI and VBA’s impact accounting methodology: implementation guide
Conde, Sofia; Ferreira, Nuno; Lancastre, FilipaThis research note presents the methodological foundations and practical implementation framework of the Impact Accounting (IA) methodology developed by the International Foundation for Valuing Impacts (IFVI) and the Value Balancing Alliance (VBA). It explains how this approach enables companies to measure, value, and report their impacts on society and the environment in monetary terms, bridging the gap betwee...
State of the art of non-financial reporting and impact accounting
Conde, Sofia; Ferreira, Nuno; Lancastre, FilipaNon-financial reporting has become a global norm, with regulatory and societal pressure driving companies to disclose their sustainability performance. Since early 2024, over 250 firms have reported under the EU's Corporate Sustainability Reporting Directive (CSRD), reflecting a broader shift toward mandatory ESG disclosures. Today, 95% of the world's largest companies publish sustainability reports, and over h...
Implementing impact accounting: opportunities and challenges
Conde, Sofia; Ferreira, Nuno; Lancastre, FilipaThis research note explores the opportunities and challenges involved in the implementation of Impact Accounting (IA). Based on interviews with practitioners and secondary sources, the study finds that while IA remains in an early phase, leading organizations increasingly view it as a strategic tool to inform resource allocation, generate differentiation and leadership, clarify trade-offs, enhance transparency ...
Social entrepreneurship as a family resemblance concept with distinct ethical v...
Lancastre, Filipa; Lages, Carmen; Santos, FilipeAlmost 25 years after Dees’ article on the meaning of social entrepreneurship, conceptual controversy persists. Based on a qualitative analysis of 209 definitions of social entrepreneurship and respective academic articles, we argue that the concept follows a family resemblance structure and identify the 12 distinct attributes that comprehensively define it. Membership in social entrepreneurship is not defined ...