Successfully reported this slideshow.
We use your LinkedIn profile and activity data to personalize ads and to show you more relevant ads. You can change your ad preferences anytime.

MDIA-Basic-Data-Modules-004-150411-wip

147 views

Published on

MDIA-Basic-Data-Modules-004-150411-wip .... trying to get all the pieces of mDIA to be a coherent whole

Published in: Data & Analytics
  • Be the first to comment

  • Be the first to like this

MDIA-Basic-Data-Modules-004-150411-wip

  1. 1. MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved MDIA Basic Data Modules
  2. 2. MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
  3. 3. MULTI DIMENSION IMPACT ACCOUNTING Resource Depletion Environment Degradation Improves QoL Super Rich Affluent BoP Industrial Mining Energy Government Not-for-Profit Paperwork Banking Water Air EcoServices Habitat Law Minerals Energy Land File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved Super Rich Affluent EoP Industrial Mining Energy Government Not-for-Profit Paperwork Banking Water Air EcoServices Habitat Law Minerals Energy Land Human Capital Man Built Structures & Systems Natural Capital Sun Human Capital Man Built Structures & Systems Natural Capital Sun Financial Capital Financial Capital Improves Environment Maintains Natural Capital and remediates Produces Products Improves QoL Financial Progress Renewable Energy Waste Creation
  4. 4. MULTI DIMENSION IMPACT ACCOUNTING Sun FINANCIAL ACCOUNTS Economic Activity … Process Accounts REVENUES Products Sold X Price Products Bought X Price BOP EOP Energy Bought X Price Employee Benefits Employee Payroll Other expenditures Asset use costs Depreciation Financial expenses Pro-good expenditures Taxation Profit File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved Sun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun SunSun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
  5. 5. MULTI DIMENSION IMPACT ACCOUNTING Sun FINANCIAL ACCOUNTS Economic Activity … Process Accounts REVENUES Products Sold X Price Products Bought X Price BOP EOP Energy Bought X Price Employee Benefits Employee Payroll Other expenditures Asset use costs Depreciation Financial expenses Pro-good expenditures Taxation Profit REVENUES Products Sold X Price VALUE to buyer Equals HUMAN CAPITAL ADD Wages and benefits What value to employee? Pro-good expenditures What value to society? Taxation What value to society? For products and energy bought and this process Free use of the commons and public services & infrastructure Degradation of land Water scarcity and degradation Air pollution: Impact on people Air pollution: Impact on climate Air pollution: Impact on people Solid waste Resource depletion Environmental Degradation POSITIVE IMPACT NOT ACCOUNTED FOR Negative impact File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun Sun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
  6. 6. For people, there are: ➔ The people at the Bottom of the Pyramid; ➔ An increasingly large and affluent middle class of business people, professionals and employees; and ➔ A very small but rich and powerful elite with substantial ownership interests. MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
  7. 7. The PURPOSE of all economic activity is to enable an improved Quality of Life and Standard of Living for PEOPLE. ➔ More MONEY and more STUFF has been the proxy for a better quality of life and standard of living. ➔ This has been one of the drivers of the Western style consumer economy. MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
  8. 8. MULTI DIMENSION IMPACT ACCOUNTING IMPACT OF THE ACTIVITY OF AN INDIVIDUAL Input Time Effort Ability Improves Society Pro Good Activities Buy and Use PRODUCTS Pro Money Activities Non-Impact Recreation Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun Improves Wellness Improves QoL WASTE Natural Capital Depleted Maybe improves FC in HC Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
  9. 9. MULTI DIMENSION IMPACT ACCOUNTING COMPONENTS OF THE SYSTEM SEGMENTS Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved Financial Capital Human Capital Man Built Structures & Systems Natural Capital Money Food Government Nature (life) Sun Nature (life) Capital Market Value Water Laws. Rules Nature (life)Land Shelter Infrastructure Water Clothes Industry Nature (life)Air Health Mining Nature (life)Ecoservices Education Energy Skills Waste Recreation Retail Culture Logistics Religion Knowledge Technology
  10. 10. MULTI DIMENSION IMPACT ACCOUNTING Man-Built Structures & Systems Sun Natural Capital FOOD ActivitiesHuman Capital Individual QoL Individual QoL Man-Built Structures & Systems Sun Natural Capital Human Capital Use of Pesticides Use of Land The IMPACT of FOOD Use of Water Use of Fertilizers Air Pollution Use of Growth Hormones and Antibiotics Use of Energy Use of Equipment Use of Labor Inputs Money Price Money Profit Money Cost True Value Value Add True Cost File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
  11. 11. MULTI DIMENSION IMPACT ACCOUNTING Man-Built Structures & Systems Sun Natural Capital LAND USEHuman Capital Man-Built Structures & Systems Sun Natural Capital Human Capital Sustainable agriculture Water purification About LAND USE Wetlands Intensive monoculture Coastal mangrove Urban infrastructure Roads, Parking Lots There is a limited amount of land There are multiple possible uses Money Profit Land is a factor in improving human capital, producing goods and services, locating MBSS, and providing very critical ecosystem services Suburban sprawl Housing Tropical forest Habitat Industrial operations File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
  12. 12. MULTI DIMENSION IMPACT ACCOUNTING Man-Built Structures & Systems Sun Natural Capital WATER USEHuman Capital Man-Built Structures & Systems Sun Natural Capital Human Capital Food production uses water Beverage production uses water About WATER USE Water is essential to LIFE Nothing is more important Household water use essential Industrial processes use water Rainfall and fresh water are abundant in some places but not everywhere Household waste also pollutes Waste water pollution from processes a critical issue Important for all processes to treat water before discharge Water is abundant, but most has too much dissolved salts to be potable File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
  13. 13. MULTI DIMENSION IMPACT ACCOUNTING Man-Built Structures & Systems Sun Natural Capital EMISSIONSHuman Capital Man-Built Structures & Systems Sun Natural Capital Human Capital SO2 … acid rain CO2-Greenhouse Gas About ATMOSPHERIC POLLUTION Air pollution has many forms, all of which are more or less detrimental to people and planet Particulates MH4-Methane-GHG Some emissions have a direct impact on health Nitrous oxides Freon-ozone layer damage Some emissions are greenhouse gases that cause global warming The atmosphere is not an infinite free dump for undesirable and toxic emissions All emissions have a cost File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
  14. 14. MULTI DIMENSION IMPACT ACCOUNTING Job-Money Work Housing Health Time Skills Income Recreation Education ProGood Work Energy PLUS opportunities Improves society Food Clothes Resource Depletion Environmental Degradation BOP EOPThe Individual File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun PERSONAL ASSETS Energy Health Enjoyment Skills Experience Family Shelter Friends Money Stuff QUALITY OF LIFE Sun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun PERSONAL ASSETS Energy Health Enjoyment Skills Experience Family Shelter Friends Money Stuff QUALITY OF LIFE PRODUCTS use MBSS PRODUCTS Impact NC PRODUCTS Use MBSS PRODUCTS improve QOL
  15. 15. MULTI DIMENSION IMPACT ACCOUNTING MBSS Man-Built Structures & Systems Sun Natural Capital FINANCIAL ACCOUNTSHuman Capital MBSS Man-Built Structures & Systems Sun Natural Capital Human Capital Economic Activity … Process Accounts REVENUES Products Sold X Price Products Bought X Price BOP EOP Energy Bought X Price Employee Benefits Employee Payroll Other expenditures Asset use costs Depreciation Financial expenses Pro-good expenditures Taxation Profit REVENUES Products Sold X Price VALUE to buyer Equals HUMAN CAPITAL ADD Wages and benefits What value to employee? Pro-good expenditures What value to society? Taxation What value to society? For products and energy bought and this process Free use of the commons and public services & infrastructure Degradation of land Water scarcity and degradation Air pollution: Impact on people Air pollution: Impact on climate Air pollution: Impact on people Solid waste Resource depletion Environmental Degradation POSITIVE IMPACT NOT ACCOUNTED FOR Negative impact File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
  16. 16. MULTI DIMENSION IMPACT ACCOUNTING Sun FINANCIAL ACCOUNTS Economic Activity … Process Accounts REVENUES Products Sold X Price Products Bought X Price BOP EOP Energy Bought X Price Employee Benefits Employee Payroll Other expenditures Asset use costs Depreciation Financial expenses Pro-good expenditures Taxation Profit File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved Sun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun SunSun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
  17. 17. MULTI DIMENSION IMPACT ACCOUNTING MBSS Natural Capital Human Capital PRODUCT … the SUPPLY CHAIN IMPACT ACCOUNTING ADJUSTMENTS Zero to start Costs this stage Profit this stage Price this stage FINANCIAL ACCOUNTS Zero to start Costs this stage Profit this stage Price Stage 1 FINANCIAL ACCOUNTS EACH STEP OF THE SUPPLY CHAIN Cost = Price stage 1 Costs Stage 2 Profit Stage 2 Impact Stage 1 Impact Stage 1 Impact Stage 1 Cum Costs Cum Profit Price Stage 2 Impact Stage 2 Impact Stage 2 Impact Stage 2 Cum Impact Cum Impact Cum Impact Cost = Price stage 2 Costs Stage 3 Profit Stage 3 Cum Costs Cum Profit Price Stage 3 Impact Stage 3 Impact Stage 3 Impact Stage 3 Cum Impact Cum Impact Cum Impact Financial Dimension File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
  18. 18. MULTI DIMENSION IMPACT ACCOUNTING MBSS Natural Capital Human Capital PLACE … Where people live and work … where impact can be seen IMPACT ACCOUNTING ADJUSTMENTS Zero to start Costs this stage Profit this stage Price this stage FINANCIAL ACCOUNTS Zero to start Costs this stage Profit this stage Price Stage 1 FINANCIAL ACCOUNTS EACH STEP OF THE SUPPLY CHAIN Impact Stage 1 Impact Stage 1 Impact Stage 1 Financial Dimension File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
  19. 19. MULTI DIMENSION IMPACT ACCOUNTING Job-Money Work Sun Personal Assets Natural Capital … Land, water, air, energy, minerals, ecosystem services Housing MBSS – Government Sector – Laws, regulations, justice, security, infrastructure Health Time Skills Income Recreation Education ProGood Work Energy Energy Health Enjoyment Skills Experience Family Shelter Friends Money Stuff Personal Assets Energy Health Enjoyment Skills Experience Family Shelter Friends Money Stuff MBSS Companies, organizations, financial capital, knowledge capital, processes, plant and equipment PLUS opportunities Improves society Food Clothes Improves family Uses MBSS and Natural Capital BOP EOP File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
  20. 20. People … Human Capital … QoL ➔ Quality of life is a function of: ➔ The Individual ➔ What has happened in the past ➔ What are the possibilities for the future ➔ What is happening right now ➔ Quality of life is a function of many things: ➔ Genetics ➔ Personality traits ➔ The family environment ➔ The broader circle of friends and community ➔ Knowledge from education ➔ Knowledge from experience ➔ Personal wellness ➔ Access to food and water ➔ Access to shelter ➔ Access to goods and services ➔ Security ➔ Financial wealth ➔ Job opportunities and income MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved
  21. 21. People … Human Capital … FLOW ➔ Basic needs are: ➔ Food ➔ Water ➔ Shelter ➔ Basic stuff ➔ A better quality of life requires: ➔ Access to health services ➔ Access to education ➔ Funds to pay for things ➔ Wealth or income from a job to provide funds ➔ Security ➔ Access to spiritual support ➔ A strong family ➔ A circle of friends ➔ A community that enhances QoL ➔ The critical constraints are: ➔ Time … only n hours per year ➔ Health / energy / ability of the individual MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights reserved

×