Energy is the foundation of modern life and quality of life without it would be impossible. Most energy comes from burning fossil fuels which results in greenhouse gas emissions and other pollution. Renewable energy sources like wind and solar do not have these emissions but have other challenges such as intermittency and high costs. Food is a product that is used by people, made by companies, has inputs and outputs in the economy, flows through supply chains, and impacts the environment during use and as waste. It links all dimensions of impact.

1. MULTI DIMENSION IMPACT ACCOUNTING
File: MDIA-p3-05-Product-Food-150420.odp Peter Burgess (c) All rights reserved
MDIA
The TrueValue Dynamic for
ENERGY

2. The PURPOSE of ENERGY
ENERGY is the foundation for most of the
efficiencies of modern life.
Without ENERGY a modern quality of life
would be impossible.
MULTI DIMENSION IMPACT ACCOUNTING

3. The CHALLENGE
● Most ENERGY comes from burning
fossil fuels which results in the emission
of Greenhouse Gases and other
pollutants.
● RENEWABLE ENERGY, like wind and
solar do not have these emissions, but
there are other problems still to be
resolved. (money costs, no wind no power, no sun
no power, etc)
MULTI DIMENSION IMPACT ACCOUNTING

4. 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

5. MULTI DIMENSION IMPACT ACCOUNTING
Sun
FOOD
Activities
Individual
QoL
Individual
QoL
What FOOD to BUY or NOT-TO-BUY
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
Money Price
Money Profit
Money Cost
True Value
Total Value Add
True Cost
Perceived Value
User Value Add
Money Price
The USER or
CONSUMER
PERSPECTIVE
The SOCIAL or
TOTAL TRUE
PERSPECTIVE
The BUSINESS
or CORPORATE
PERSPECTIVE

6. MULTI DIMENSION IMPACT ACCOUNTING
Sun
FOOD
Activities
Individual
QoL
Individual
QoL
What FOOD to BUY or NOT-TO-BUY
Money Price
Money Profit
Money Cost
True Value
Total 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
Perceived Value
User Value Add
Money Price
The USER or
CONSUMER
PERSPECTIVE
The SOCIAL or
TOTAL TRUE
PERSPECTIVE
The BUSINESS
or CORPORATE
PERSPECTIVE

7. FOOD is a PRODUCT
Used by people to live their lives;
Made by companies;
Inputs to economic activities;
Outputs from economic activities;
Flows through a supply chain;
Has impact during use;
Has impact post use in the waste chain;
Product links everything.
MULTI DIMENSION IMPACT ACCOUNTING