Abstract
This chapter proposes a way to enter the transfers realized through sustainability channels to the system of business accounting. A system of business reporting can indicate sustainability values in its products along the three pillars of sustainability at each stage of resource procurement, production, and sales. It argues that the private sector and the public sector have enough information to establish such a system. This chapter discusses the concept of sustainability cashflows.
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Notes
- 1.
In fact, the similar situation is true for conventional valuation. Future cash flows are never published by official documents of business, and it is the valuers’ service to provide their own estimates.
- 2.
Activities after the production stage until sold.
- 3.
There may be policy failures, or certain sustainability regimes may find it difficult to recognize certain de jure sustainability values. Transfer to de facto sustainability will be delayed in such cases.
- 4.
Table 3.3 elaborates the cashflow calculation.
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Oh, Y. (2019). Sustainability Cashflows. In: Sustainability Valuation of Business. SpringerBriefs in Finance. Springer, Cham. https://doi.org/10.1007/978-3-030-18648-7_3
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