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Birthplace & Historical Archive of Multicapitalism & Context-Based Accounting

 

Downloadable Publications

Context-Based Sustainability (CBS)

Context-Based Sustainability (Wikipedia page)

The Essence of Context-Based Sustainability

Thresholds, Allocations and the Carrying Capacities of Capitals

Guidelines for Specifying Thresholds & Allocations

The Carrying Capacities of Capitals

The Genesis, History, and Limits of Carrying Capacity (Sayre, 2008)

Best Practices in Context-Based Sustainability

Intellectual History of Thresholds & Allocations

Social Footprints (McElroy dissertation, 2008)

Corporate Sustainability Management (info on 2012 book)

The Knowledge Life Cycle (an epistemological precursor to CBS)

A Brief History of the Birth of CBS

Paradigms Lost & the Myths We Teach Our Children (a CBS inspiration)

Context-Based Metrics

Sustainability Quotients and the Social Footprint (2007 paper)

Science- vs. Context-Based Metrics — What’s the Difference?

Science + Ethics = Context

Social Footprint Method (book chapter)

Corporate Water Gauge (Context-Based Water Metric)

Corporate Water Gauge FAQs

The Dashboard Theory of Sustainability and Metricspheres

The Biodiversity Performance Index

Inventory of Areas of Impact (AOIs) Often Used in CBS

The Use of Weightings in Context-Based Sustainability & the MCS

2013 ‘Climate Counts’ Implementation of CSO Carbon Metric

2013 CSO Presentation to WRI re: Context-Based Carbon Metrics

Downloadable Context-Based Metrics

Multicapitalism & Multi-Capital Accounting

Does Sustainable Performance Mean Abandoning Capitalism?

Calibrating the Carrying Capacities of Capitals

Vital Capitals and the Triple Bottom Line

Multicapitalism – A New Economic Doctrine for Sustainability in Commerce

Multicapitalism and the Two Faces of Integrated Reporting

A Critical Look at Contemporary Performance Accounting

Capital Theory References

Context-Based Performance Accounting Scales

The MultiCapital Scorecard (MCS)

The MultiCapital Scorecard (2015 article)

The MultiCapital Scorecard (info on 2016 book)

A Better Scorecard for Your Company’s Sustainability Efforts

Overview of the MultiCapital Scorecard

Scorecarding ‘Doughnut Economics’ With the MCS

Cabot Creamery Co-op’s MultiCapital Scorecard Implementation

Griffith Foods’ MultiCapital Scorecard Implementation

Ben & Jerry’s MultiCapital Scorecard Pilot: An Update

Using the MultiCapital Scorecard in Support of the SDGs

MCS Starter Kit for Small Businesses

Piloting the MultiCapital Scorecard

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Some Other Notable Applications of CBS

Sustainable Development Performance Indicators (SDPI) Scorecard

Scorecarding ‘Doughnut Economics’ with the MCS

Think Pies, Not Doughnuts

Pie Slice Accounting

Social Footprint Method (2015 book chapter)

Arguing the Case for Certified Sustainability Zones

‘Aggregate Capital Sufficiency’: A CBS Alternative to GDP

Introducing Aggregate Capital Sufficiency (ACS) – An Alternative to GDP

Aggregate Capital Sufficiency (ACS) and National Well-Being

Key Issues in Sustainability Accounting – The CBS Point of View

Measurement vs. Reporting Standards

Move Over Homo Sapiens, Here Comes Homo Deceptio

The Past, Present and Future of Sustainability Reporting (McElroy Keynote Speech at UN Conference in May 2024)

Generally Neglected Accounting Principles

Generally Accepted Integrated Accounting (GAIA) Principles

Time to Declare a Planetary Accounting Emergency

An Ode to the Triple Bottom Line

Making Materiality Determinations – A Context-Based Approach

We Need Multiple Capital Accounting and Integrated Materiality

Rights, Duties and Corporate Social “Kantracts”

Non-Financial Measurement & Reporting Standards & Frameworks

The CSM (Corporate Sustainability Management) Cycle

Sustainability-Related Performance Accounting Methods 

Is It Possible That GRI Has Never Really Been About Sustainability at All?

Has the GRI Consigned Itself to Irrelevance?

Happy Birthday GRI – Time Now to Put the Horse Before the Cart

Why Monetization Should Not Be Used for Sustainability Accounting

Can Sustainability Reporting for Different Companies Be Both Context-Based and Comparable?

Can There Be Meaningful Integrated Reporting?

Groundbreaking Study at Cabot Reveals Shortcomings of Conventional Sustainability Metrics

Move Over Sustainability Accounting, Here Comes Purpose Accounting

Move Over Eco-Efficiency, Here Comes Eco-Immunity (2 parts)

The Sustainability Code (a policy model for social learning and adaptation)

The Insidious Logic of Carbon Accounting

Context-Based Monetization Curves

Contributory Victimhood

The Von Carlowitz Project – A Measurement Theory of Change

United Nations (UN) Endorsements of CBS

UNRISD (2020): Corporate Sustainability Accounting: What Can and Should Corporations Be Doing?

UNRISD (2022): Authentic Sustainability Assessment A User Manual for the Sustainable Development Performance Indicators (SDPI)

UNEP (2015): Raising the Bar – Advancing Environmental Disclosure in Sustainability Reporting

CSO Summary of UNEP’s Endorsement of Context-Based Sustainability

CBS/MCS Training Materials

MultiCapital Scorecard Workshop Conducted at UVM MBA Program

The Center for Sustainable Organizations

What differentiates CSO from others in the sustainability arena is its strong commitment to an approach for corporate sustainability measurement, management and reporting that is context-based