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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
MULTI DIMENSION IMPACT ACCOUNTING
Man Built
Structures
and Systems
MULTI DIMENSION IMPACT ACCOUNTING
Man Built
Capital
The 5 Capitals of MBSS:
● Financial Capital
● Physical Capital
● Knowledge Capital
● Institutional Capital
● Social Capital
MULTI DIMENSION IMPACT ACCOUNTING
These ALL may be changed!
MULTI DIMENSION IMPACT ACCOUNTING
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
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
SOCIO-ENVIRO-ECONOMIC
● SOCIO is Human Capital … PEOPLE;
● ENVIRO is Natural Capital … NATURE;
● ECONOMIC is everything that MONEY
measures
MULTI DIMENSION IMPACT ACCOUNTING
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
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
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
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
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
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
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
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
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
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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Multi-Dimensional Impact Accounting of Man Built Systems

  • 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. MULTI DIMENSION IMPACT ACCOUNTING Man Built Structures and Systems
  • 3. MULTI DIMENSION IMPACT ACCOUNTING Man Built Capital
  • 4. The 5 Capitals of MBSS: ● Financial Capital ● Physical Capital ● Knowledge Capital ● Institutional Capital ● Social Capital MULTI DIMENSION IMPACT ACCOUNTING
  • 5. These ALL may be changed! MULTI DIMENSION IMPACT ACCOUNTING
  • 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. 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. SOCIO-ENVIRO-ECONOMIC ● SOCIO is Human Capital … PEOPLE; ● ENVIRO is Natural Capital … NATURE; ● ECONOMIC is everything that MONEY measures MULTI DIMENSION IMPACT ACCOUNTING
  • 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. 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. 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. 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. 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. 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. 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. 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. 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. 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