This document discusses a case study where Cabot Creamery Cooperative road tested an accounting method called the MultiCapital Scorecard to evaluate their performance across social, economic, and environmental areas. The scorecard assigns numerical scores from 1 to 3 for various impact areas like food safety, employee safety, water use, and greenhouse gas emissions. An overall performance score of 30 out of a possible 30 was illustrated, showing balanced achievement across the three bottom lines of people, planet, and profit.

1. Road-Testing Multiple Capital Accounting: A Case Study in Applying
the MultiCapital Scorecard
Jed Davis, Cabot Creamery Cooperative @cabotcheese

2. Road-Testing
Multiple Capital Accounting
SB New Metrics 10/07/2015
Jed Davis
Cabot Creamery Cooperative

3. SB New Metrics 10/07/2015

4. SB New Metrics 10/07/2015

5. SB New Metrics 10/07/2015

6. SB New Metrics 10/07/2015

7. SB New Metrics 10/07/2015

8. SB New Metrics 10/07/2015

9. SB New Metrics 10/07/2015

10. SB New Metrics 10/07/2015
Bottom Line Area of Impact
VitalCapital
Numerator
Denominator
AreaofImpact
Score
TBL
Scores
Social
Safe Food C 3 3 1.00
1.00
Product Information S 3 3 1.00
Employee Safety H 3 3 1.00
Visitor Safety H 3 3 1.00
Economic
Commercial Performance IE 3 3 1.00
1.00Industry Participation EE 3 3 1.00
Financial Performance IE 3 3 1.00
Environmental
Water Use N 3 3 1.00
1.00Solid Wastes N 3 3 1.00
Greenhouse Gas Emissions N 3 3 1.00
Overall Performance 30 30 1.00
NOTE: Scores are illustrative only
and do not represent actual data

11. SB New Metrics 10/07/2015
Thank You !
Jed Davis
Jdavis@cabotcheese.coop
www.cabotcheese.coop/sustainability