Olam's natural capital P&L example

Like the conventional financial P&L statement, this covers "revenue" and "expenses". Revenue tracks enhancements to natural capital – business activities that add value to the environment, such as on-farm agroforestry and off-farm reforestation. Conversely, expenses track deterioration of natural capital such as air, water and biodiversity. The numbers do not represent actual monetary transactions; instead, they are impact valuations based on “best available” methodologies. By measuring impact across different dimensions in dollar terms, the company and investors can compare the footprints and determine where additional investments are needed.

Table: BTVisual Source: Olam Group