Publications, Resources and Affiliates
Articles and Reports
Time to Declare a Planetary Accounting Emergency (article in Solutions journal)
Corporate Sustainability Accounting (2020 UN Report)
Aggregate Capital Sufficiency (ACS) and National Well-Being (an MCS-Based alternative to GDP)
Making Materiality Determinations – A Context-Based Approach (2019 UN paper)
Happy Birthday, GRI – Time Now to Put the Horse Before the Cart
Cuadro de Mando “Multicapital” (Money Magazine, Colombia)
Does Sustainable Performance Mean Abandoning Capitalism? (World Financial Review)
A Better Scorecard for Your Company’s Sustainability Efforts (Harvard Business Review)
The MultiCapital Scorecard (academic journal)
Raising the Bar on Corporate Sustainability Reporting (UNEP report)
Raising the Bar: Reinvigorating the PBC Statute in Vermont (independent report)
Multicapitalism and the Two Faces of Integrated Reporting
Has Integrated Reporting Thrown Sustainability Under the Bus?
Why Monetization Should Not Be Used for Sustainability Accounting
Ben & Jerry’s Pilots the MultiCapital Scorecard Method
Can There Be Meaningful Integrated Reporting?
Materiality and Integrated Reporting: A Context-Based Approach
Sustainability and Multicapitalism – Together at Last!
The Carrying Capacities of Capitals
Groundbreaking Cabot Study Reveals Shortcomings of Conventional Sustainability Metrics
Sustainability Context — What Is It?
Presentations
Overview of the MultiCapital Scorecard
Piloting the MultiCapital Scorecard
Materiality in the MultiCapital Scorecard
Multicapitalism: A New Economic Doctrine for Sustainability in Commerce
Vital Capitals and the Triple Bottom Line
Bibliography of Some Important Works in Capital Theory
Ben & Jerry’s Pilot of the MCS: An Update
Beyond the Midas Touch (video)
Books and Book Chapters
The MultiCapital Scorecard: Rethinking Organizational Performance (Thomas & McElroy, 2016)
The Social Footprint Method (McElroy, M., 2015; in Murray et al, Eds.)
Science + Ethics = Context (McElroy, M., 2015; in Salterbaxter MSL Group, Eds.)
Performance That Lasts (Thomas, M., 2013; in Flinn et al, Eds.)
Corporate Sustainability Management (McElroy, M. and Van Engelen, J.M., 2012)
Relevant Standards
T&M IFRS S1 Comment (Submitted June 15, 2022)
SAI’s Triple Bottom Line (TBL) Certification Program
Affiliates
call4change (founded by Martin Thomas in 1999)
Center for Sustainable Organizations (founded by Mark McElroy in 2004)
Donella Meadows Institute (Mark McElroy is Board Chair Emeritus)
New Angles (kindred spirits of ours in the EU)