Mdia p3-02-the-mbss-dimension-150420

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Mdia p3-02-the-mbss-dimension-150420

  1. 1. MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-p3-02-The-MBSS-Dimension-150420.odp Peter Burgess (c) All rights reserved MDIA The MBSS* Dimension * MBSS … Man Built Structures and Systems
  2. 2. MULTI DIMENSION IMPACT ACCOUNTING Man Built Structures and Systems
  3. 3. MULTI DIMENSION IMPACT ACCOUNTING Man Built Capital
  4. 4. The 5 Capitals of MBSS: ● Financial Capital ● Physical Capital ● Knowledge Capital ● Institutional Capital ● Social Capital MULTI DIMENSION IMPACT ACCOUNTING
  5. 5. These ALL may be changed! MULTI DIMENSION IMPACT ACCOUNTING
  6. 6. The PURPOSE of all economic activity is: (1) to enable an improved Quality of Life and Standard of Living for PEOPLE; and, (2) to do this without stressing nature and the enabling natural systems. Man Built Structures and Systems (MBSS) have been developed and deployed to make this possible. MULTI DIMENSION IMPACT ACCOUNTING
  7. 7. SOCIO-ENVIRO-ECONOMIC ● SOCIO is a PEOPLE perspective. Everything should result in people progressing. ● ENVIRO is about NATURE and the ultimate source of everything that people can ever have; and, ● ECONOMIC is the man built structures and systems (MBSS) that have been built to enable progress. MULTI DIMENSION IMPACT ACCOUNTING
  8. 8. SOCIO-ENVIRO-ECONOMIC ● SOCIO is Human Capital … PEOPLE; ● ENVIRO is Natural Capital … NATURE; ● ECONOMIC is everything that MONEY measures MULTI DIMENSION IMPACT ACCOUNTING
  9. 9. Man Built Structures and Systems (MBSS) are everything not PEOPLE and not NATURE MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-002-150406.odp Peter Burgess (c) All rights reserved
  10. 10. Financial Capital is part of MBSS but separated out because it has become such an important part of the conventional way of measuring. MULTI DIMENSION IMPACT ACCOUNTING File: MDIA-Framework-002-150406.odp Peter Burgess (c) All rights reserved
  11. 11. MULTI DIMENSION IMPACT ACCOUNTING ELEMENTS OF THE SYSTEM by SEGMENT Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun Financial Capital Human Capital Man Built Structures & Systems Natural Capital MoneyFood Government Nature (life) Sun Nature (life) Capital Market Value Water Laws. Rules Nature (life)Land Shelter Infrastructure WaterClothes Industry Nature (life)Air Health Mining Ecoservices Education EnergySkills Waste Recreation Retail Culture LogisticsReligion Knowledge Technology Security Energy Mobility Profit
  12. 12. MULTI DIMENSION IMPACT ACCOUNTING ACTIVITIES OF AN INDIVIDUAL Input of Human Capital: Time, Effort, Skill, Ability, Knowledge Improves Society Improves MBSS Pro Good Activities Buy and Use PRODUCTS e.g. Food, Energy Shelter, Transport Pro Money Activities e.g. Paid Work Non-Impact Recreation Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun Improves QoL and Human Capital WASTE Liquid Gases Solids Natural Capital Depleted Maybe improves FC in HC Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun INPUTS ACTIVITIES BAD Impact State-EOPState-BOP GOOD Impact Use of MBSS Use of Natural Capital Use of Solar
  13. 13. 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 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
  14. 14. MULTI DIMENSION IMPACT ACCOUNTING Sun FOOD Activities Individual QoL Individual QoL 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 Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun SunSun EOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
  15. 15. MULTI DIMENSION IMPACT ACCOUNTING Sun LAND USE 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 Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun SunSun EOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
  16. 16. MULTI DIMENSION IMPACT ACCOUNTING Sun WATER USE 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 SunSun EOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
  17. 17. MULTI DIMENSION IMPACT ACCOUNTING Sun EMISSIONS 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 SunSun EOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
  18. 18. MULTI DIMENSION IMPACT ACCOUNTING Money Government Laws/Rules Public Infrastructure Industry Mining Energy Waste Retail Logistics Knowledge Technology Financial Capital Physical Capital Knowledge Capital Institutional Capital Social Capital Financial Capital Physical Capital Knowledge Capital Institutional Capital Social CapitalMBC Water Sewer Regulations Security Private Sector Public Sector Electric Grid Buildings Banks Capital Markets Community Culture Religion Recreation Insurance Health Education Roads Transport Public Lands Research

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