1. MULTI DIMENSION IMPACT ACCOUNTING File:
MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights
reserved MDIA Data Architecture
2. MULTI DIMENSION IMPACT ACCOUNTING
3. MULTI DIMENSION IMPACT ACCOUNTING
4. MULTI DIMENSION IMPACT ACCOUNTING
5. MULTI DIMENSION IMPACT ACCOUNTING
6. MULTI DIMENSION IMPACT ACCOUNTING
7. MULTI DIMENSION IMPACT ACCOUNTING
8. MULTI DIMENSION IMPACT ACCOUNTING
9. MULTI DIMENSION IMPACT ACCOUNTING
10. MULTI DIMENSION IMPACT ACCOUNTING
11. MULTI DIMENSION IMPACT ACCOUNTING File:
MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights
reserved
12. MULTI DIMENSION IMPACT ACCOUNTING
13. MULTI DIMENSION IMPACT ACCOUNTING COMPONENTS OF THE SYSTEM
SEGMENTS Financial Capital Human Capital Man Built Structures &
Systems Natural Capital Sun File: MDIA-Framework-004-150411-WIP.odp
Peter Burgess (c) All rights reserved Financial Capital Human
Capital Man Built Structures & Systems Natural Capital Money
Food Government Nature (life) Sun Nature (life) Capital Market
Value Water Laws. Rules Nature (life)Land Shelter Infrastructure
Water Clothes Industry Nature (life)Air Health Mining Ecoservices
Education Energy Skills Waste Recreation Retail Culture Logistics
Religion Knowledge TechnologySecurity
14. MULTI DIMENSION IMPACT ACCOUNTING Resource Depletion
Environment Degradation Improves QoL Super Rich Affluent BoP
Industrial Mining Energy Government Not-for-Profit Paperwork
Banking Water Air EcoServices Habitat Law Minerals Energy Land
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All
rights reserved Human Capital Man Built Structures & Systems
Natural Capital Sun Financial Capital Improves Environment
Maintains Natural Capital and remediates Produces Products Improves
QoL Financial Progress Renewables Waste Creation Human Capital Man
Built Structures & Systems Natural Capital Sun Financial
Capital Super Rich Affluent BoP Industrial Mining Energy Government
Not-for-Profit Paperwork Banking Water Air EcoServices Habitat Law
Minerals Energy Land Human Capital Man Built Structures &
Systems Natural Capital Sun Financial Capital Human Capital Man
Built Structures & Systems Natural Capital Sun Financial
Capital
15. MULTI DIMENSION IMPACT ACCOUNTING Sun FINANCIAL ACCOUNTS
Financial Accounts describe Economic Activity REVENUES Products
Sold X Price Products Bought X Price BOP EOP Energy Bought X Price
Employee Benefits Employee Payroll Other expenditures Asset use
costs Depreciation Financial expenses Pro-good expenditures
Taxation Profit File: MDIA-Framework-004-150411-WIP.odp Peter
Burgess (c) All rights reserved Sun Financial Capital Human Capital
Man Built Structures & Systems Natural Capital Sun SunSun
Financial Capital Human Capital Man Built Structures & Systems
Natural Capital Sun
16. MULTI DIMENSION IMPACT ACCOUNTING Sun FINANCIAL ACCOUNTS
ADD positive impact not accounted for REVENUES Products Sold X
Price Products Bought X Price BOP EOP Energy Bought X Price
Employee Benefits Employee Payroll Other expenditures Asset use
costs Depreciation Financial expenses Pro-good expenditures
Taxation Profit REVENUES Products Sold X Price VALUE to buyer
Equals HUMAN CAPITAL ADD Wages and benefits What value to employee?
Pro-good expenditures What value to society? Taxation What value to
society? POSITIVE IMPACT NOT ACCOUNTED FOR File:
MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights
reserved Financial Capital Human Capital Man Built Structures &
Systems Natural Capital Sun Sun Financial Capital Human Capital Man
Built Structures & Systems Natural Capital Sun
17. MULTI DIMENSION IMPACT ACCOUNTING Sun FINANCIAL ACCOUNTS
DEDUCT negative impact not accounted for REVENUES Products Sold X
Price Products Bought X Price BOP EOP Energy Bought X Price
Employee Benefits Employee Payroll Other expenditures Asset use
costs Depreciation Financial expenses Pro-good expenditures
Taxation Profit For products and energy bought and this process
Free use of the commons and public services & infrastructure
Degradation of land Water scarcity and degradation Air pollution:
Impact on people Air pollution: Impact on climate Air pollution:
Impact on people Solid waste Resource depletion Environmental
Degradation Negative impact File: MDIA-Framework-004-150411-WIP.odp
Peter Burgess (c) All rights reserved Financial Capital Human
Capital Man Built Structures & Systems Natural Capital Sun Sun
Financial Capital Human Capital Man Built Structures & Systems
Natural Capital Sun
18. MULTI DIMENSION IMPACT ACCOUNTING Sun FINANCIAL ACCOUNTS
ACCOUNTING FOR EVERYTHING REVENUES Products Sold X Price Products
Bought X Price BOP EOP Energy Bought X Price Employee Benefits
Employee Payroll Other expenditures Asset use costs Depreciation
Financial expenses Pro-good expenditures Taxation Profit REVENUES
Products Sold X Price VALUE to buyer Equals HUMAN CAPITAL ADD Wages
and benefits What value to employee? Pro-good expenditures What
value to society? Taxation What value to society? For products and
energy bought and this process Free use of the commons and public
services & infrastructure Degradation of land Water scarcity
and degradation Air pollution: Impact on people Air pollution:
Impact on climate Air pollution: Impact on people Solid waste
Resource depletion Environmental Degradation POSITIVE IMPACT NOT
ACCOUNTED FOR Negative impact File:
MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights
reserved Financial Capital Human Capital Man Built Structures &
Systems Natural Capital Sun Sun Financial Capital Human Capital Man
Built Structures & Systems Natural Capital Sun
19. MULTI DIMENSION IMPACT ACCOUNTING IMPACT OF THE ACTIVITIES
OF AN INDIVIDUAL Input Time Effort Ability Improves Society Pro
Good Activities Buy and Use PRODUCTS Pro Money Activities
Non-Impact Recreation Financial Capital Human Capital Man Built
Structures & Systems Natural Capital Sun File:
MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights
reserved Financial Capital Human Capital Man Built Structures &
Systems Natural Capital Sun Improves Wellness Improves QoL 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
20. 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 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 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
21. 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 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
22. 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 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
23. 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
24. 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
25. MULTI DIMENSION IMPACT ACCOUNTING MBSS Man-Built Structures
& Systems Sun Natural Capital FINANCIAL ACCOUNTSHuman Capital
MBSS Man-Built Structures & Systems Sun Natural Capital Human
Capital Economic Activity Process Accounts REVENUES Products Sold X
Price Products Bought X Price BOP EOP Energy Bought X Price
Employee Benefits Employee Payroll Other expenditures Asset use
costs Depreciation Financial expenses Pro-good expenditures
Taxation Profit REVENUES Products Sold X Price VALUE to buyer
Equals HUMAN CAPITAL ADD Wages and benefits What value to employee?
Pro-good expenditures What value to society? Taxation What value to
society? For products and energy bought and this process Free use
of the commons and public services & infrastructure Degradation
of land Water scarcity and degradation Air pollution: Impact on
people Air pollution: Impact on climate Air pollution: Impact on
people Solid waste Resource depletion Environmental Degradation
POSITIVE IMPACT NOT ACCOUNTED FOR Negative impact File:
MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All rights
reserved
26. MULTI DIMENSION IMPACT ACCOUNTING Sun FINANCIAL ACCOUNTS
Economic Activity Process Accounts REVENUES Products Sold X Price
Products Bought X Price BOP EOP Energy Bought X Price Employee
Benefits Employee Payroll Other expenditures Asset use costs
Depreciation Financial expenses Pro-good expenditures Taxation
Profit File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c)
All rights reserved Sun Financial Capital Human Capital Man Built
Structures & Systems Natural Capital Sun SunSun Financial
Capital Human Capital Man Built Structures & Systems Natural
Capital Sun
27. MULTI DIMENSION IMPACT ACCOUNTING MBSS Natural Capital
Human Capital PRODUCT the SUPPLY CHAIN IMPACT ACCOUNTING
ADJUSTMENTS Zero to start Costs this stage Profit this stage Price
this stage FINANCIAL ACCOUNTS Zero to start Costs this stage Profit
this stage Price Stage 1 FINANCIAL ACCOUNTS EACH STEP OF THE SUPPLY
CHAIN Cost = Price stage 1 Costs Stage 2 Profit Stage 2 Impact
Stage 1 Impact Stage 1 Impact Stage 1 Cum Costs Cum Profit Price
Stage 2 Impact Stage 2 Impact Stage 2 Impact Stage 2 Cum Impact Cum
Impact Cum Impact Cost = Price stage 2 Costs Stage 3 Profit Stage 3
Cum Costs Cum Profit Price Stage 3 Impact Stage 3 Impact Stage 3
Impact Stage 3 Cum Impact Cum Impact Cum Impact Financial Dimension
File: MDIA-Framework-004-150411-WIP.odp Peter Burgess (c) All
rights reserved
28. MULTI DIMENSION IMPACT ACCOUNTING MBSS Natural Capital
Human Capital PLACE Where people live and work where impact can be
seen IMPACT ACCOUNTING ADJUSTMENTS Zero to start Costs this stage
Profit this stage Price this stage FINANCIAL ACCOUNTS Zero to start
Costs this stage Profit this stage Price Stage 1 FINANCIAL ACCOUNTS
EACH STEP OF THE SUPPLY CHAIN Impact Stage 1 Impact Stage 1 Impact
Stage 1 Financial Dimension File: MDIA-Framework-004-150411-WIP.odp
Peter Burgess (c) All rights reserved