Olam's natural capital balance sheet illustration

While a conventional financial balance sheet takes stock of a company’s assets and liabilities by the end of a financial period, Olam’s natural capital balance sheet takes stock of its impact on the environment in 30 years. The time horizon reflects the fact that efforts such as restoring soil health on agricultural land takes time, and the benefits of carbon sequestration of soil may be less evident in the short term, the company said. Investors can think of it as a “sustainability snapshot” of the company’s current actions.