Market Research Logo

Exploring capital and the notion of multiple capitals

The purpose of this e-book is to explore the potential of the metaphor of capital, and to chart the recent development of the multiple capitals concept in the International Framework and consider how it might develop and be used. We argue that opening up what is capital and integrated thinking on how we conceive of multiple capitals and their relationship is critical to debate on sustainable development and practice. The concept, or metaphor, of multiple capitals is relatively new and is certainly new in its application to corporate reporting, organisational accounting and business thinking, and hence there are numerous avenues for further research.


Carbon management accounting and reporting in practice: a case study on converging emergent approaches,Does the Strategic Alignment of Value Drivers Impact Earnings Persistence?,Exploring metaphors of capitals and the framing of multiple capitals: challenges and opportunities for ,Integrated reporting in South Africa: some initial evidence,Jones, M. (2014) Accounting for Biodiversity. Oxon: Routledge,Natural capital: dollars and cents/dollars and sense,Reflections on natural capital accounting at the national level: advances in the system of environmental-economic accounting,Review of: Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment,The multicapital scorecard

Download our eBook: How to Succeed Using Market Research

Learn how to effectively navigate the market research process to help guide your organization on the journey to success.

Download eBook

Share this report