Universal Accounting
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= French initiative: Universal Accounting seeks to integrate social and environmental impacts into a common monetary framework.
Comptabilité Universelle (Universal Accounting)
URL = https://www.cabinetdesaintfront.fr/comptabilite-universelle/
Description
Universal Accounting seeks to integrate social and environmental impacts into a common monetary framework. Rather than redesigning accounting itself, it attempts to monetize externalities so that ecological and social effects can enter managerial decision-making and investment calculations. Its specificity is its pragmatic use of money as a universal language for comparing heterogeneous impacts.