Impact accounting makes long-term value investable

Impact accounting is an accounting method that renders social, ecological and financial value visible alongside one another. Co-Operate treats it as a precondition for long-term finance: value that cannot be seen cannot be weighed in an investment decision.

Area development can then steer on value that accrues over time, not only on immediate cash flows. Affordability, biodiversity and community value appear in the same calculation as return, which allows long-term investment to align with the life span of land, building and materials. Patient capital becomes not merely desirable but evidenced. Source: Co-Operate project dossier — A neighbourhood for seven generations, New Economy (2021).

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