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Review
. 2021 Sep;2(9):646-654.
doi: 10.1038/s43016-021-00336-3. Epub 2021 Sep 20.

Measures of equity for multi-capital accounting

Steven Lord  1 , John S I Ingram  2
Affiliations
Review

Measures of equity for multi-capital accounting

Steven Lord et al. Nat Food. 2021 Sep.

Abstract

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.

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