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Measures of equity for multi-capital accounting
Nature Food ( IF 23.6 ) Pub Date : 2021-09-20 , DOI: 10.1038/s43016-021-00336-3 Steven Lord 1 , John S I Ingram 1
中文翻译:
多资本核算的权益计量
更新日期:2021-09-21
Nature Food ( IF 23.6 ) Pub Date : 2021-09-20 , DOI: 10.1038/s43016-021-00336-3 Steven Lord 1 , John S I Ingram 1
Affiliation
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.
中文翻译:
多资本核算的权益计量
不公平是全球粮食系统带来的主要经济和社会风险之一,但主要的公司工具却缺少衡量不公平的措施,这些工具旨在说明与粮食生产、制造和零售相关的经济活动的影响。在这里,我们建议使用新的指标来衡量自然、社会和人力资本成本的承担者与收益的承担者之间的社会经济、性别、种族、世代和风险鸿沟。