The Impact Weighted Accounting Map is a schematic diagram that visualizes the structure of the impact weighted accounting framework. This map allows you to understand the overall structure of the "impact weighted accounting" that Harvard Business School is researching and developing, including what categories and how they are calculated.

Impact-weighted accounting map overview

The Impact Weighted Accounting Map is a schematic diagram that visualizes the structure of the impact weighted accounting framework. This map allows you to understand the rough structure of the "impact weighted accounting" that Harvard Business School is researching and developing, including what categories and how they are calculated.

For example, at the end of the product impact tree you can see items such as "reach" and "customer use," and further down there are items that break those down. In this way, the impact-weighted accounting map illustrates the tree structure, allowing you to see complex elements at a glance.

In creating the impact-weighted accounting map, we followed as much of the information as possible from Harvard Business School, which has been researching and developing impact-weighted accounting. At that time, we received careful feedback from certified public accountant Takeshi Igarashi, who supervised the content. In Japan, Eisai Co., Ltd. is also actively promoting impact-weighted accounting, and we used some examples from their website. Furthermore, the website of the Norrsken Foundation, a Swedish foundation, provides a systematic way of presenting impact-weighted accounting, which we also used as a great reference in compiling the map. Citations are posted in the bottom left of the map.

What is impact-weighted accounting?

We have also created an illustration outlining impact-weighted accounting, which is also included within the map.

A more detailed definition is given as follows:

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"Impact-weighted accounting" is a line item added to financial statements such as income statements and balance sheets to complement financial health and performance by reflecting a company's positive and negative impacts on employees, customers, the environment and wider society. It aims to show an integrated performance that allows investors and managers to make informed decisions based not only on a company's profits and losses, but also on the broader impact the company has on society and the environment.
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For more information, please see the link below.

https://simi.or.jp/grc/impact-weighted-financial-accounts-the-missing-piece-for-an-impact-economy/

*Please note that the framework for impact-weighted accounting is currently under ongoing discussion, and the information provided may become outdated or may contain inaccuracies.

Characteristics of the impact-weighted accounting map

1. Understand the complex overview of impact-weighted accounting <br>We provide an overview of how impact-weighted accounting works.
   
2. The content is supervised by Igarashi Takeshi <br>The content is supervised by Igarashi Takeshi, a former fellow in impact-weighted accounting at Harvard Business School who is currently promoting impact-weighted accounting in Japan.
   
3. The impact-weighted accounting map is easy to understand with illustrations <br>Calculations are made separately for three categories: environmental impact, product impact, and employment impact. Each is organized in a tree, with the structure easily readable.
   

Recommended for:

• Those who are interested in impact-weighted accounting
• Those who are interested in the future of the company.
• Those who are interested in how companies can balance economic and social issues.
• Those who like the accounting system.
  

Product features

• File format: PDF file
• File size: Approximately 2.5MB
• Langauge: Japanese

Message from the creator

Thank you for your interest in the Impact-Weighted Accounting Map. When I first learned about impact-weighted accounting, I was impressed by its ambitious approach of integrating profits and impact. I created this map because I wanted more people to know about this idea. When I actually tried to create this map, I found it difficult to break down the elements, as most of the sources were in English and I had to read academic papers. I think it would take a fair amount of time to organize it on your own, so if you want to know the big picture of how impact-weighted accounting works, please purchase this map.

Important points to note when purchasing

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