In a context shaped by interconnected crises including climate change, biodiversity loss, rising social inequalities, and increasing regulatory pressure - it is becoming increasingly clear that business management models based solely on financial indicators fail to adequately reflect the real costs and benefits borne by society. Investors, financial institutions, regulators, and multilateral organisations, among other strategic stakeholders, are increasingly demanding information that enables them to understand not only the economic performance of organisations, but also the social and environmental value they create or destroy across their operations and value chains.

Impact accounting therefore emerges as a necessary evolution, enabling organisations to identify, measure, and monetise the effects they generate on human wellbeing and natural capital, and to integrate these dimensions into business and investment decisionmaking. 

It is within this context that the Impact Accounting Pilot in Colombia was developed, as an applied, decision-oriented exercise designed to generate practical evidence on the feasibility and strategic usefulness of these methodologies within the Colombian business context.

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