Open AccessMeasures of equity for multi-capital accounting
Author(s) -
Steven Lord,
John Ingram
Publication year - 2021
Publication title -
nature food
Language(s) - English
Resource type - Journals
ISSN - 2662-1355
DOI - 10.1038/s43016-021-00336-3
Subject(s) - equity (law) , accounting , economics , business , political science , law
Inequity is one of the primary economic and societal risks posed by the global food system, yet measures of inequity are missing from prominent corporate tools that aim to account for the impact of the economic activities associated with food production, manufacturing and retail. Here we suggest new metrics to measure socio-economic, gender, racial, generational and risk divides between the bearers of natural, social and human capital costs and those of benefits.