White paper

This White Paper provides a summary of the insights gathered at the Oxford Impact Roundtables (OIR) in 2018 and 2019 and proposes a structured frame for the evaluation of the most popular sustainability accounting, reporting and valuation approaches and their relation to one another. Through this we hope to identify synergies and complementarities of different frameworks and enable a better understanding of these by internal and external audiences. Specifically, this paper considers the following frameworks: Sustainability Reporting, Triple Bottom Line, Integrated Reporting, Impact Valuation, Integrated Profit and Loss accounting (Integrated P+L) and the Mutual Profit and Loss statement (Mutual P+L). Recognizing that a multitude of frameworks exist and are in use, we have focused our analysis on those that are most frequently used and relevant for the context of the OIR participants.