General Methodology
Establishes the system of and conceptual elements for impact accounts
The General Methodology serves as the foundation for the Impact Accounting Methodology, meaning that it applies to all Topic and Industry-specific Methodologies. The General Methodology provides guidance on the conceptual and methodological components that are generalizable.
General Methodology 1: Conceptual Framework for Impact Accounting
The first installment in the impact accounting methodology finalized in 2023, General Methodology 1 articulates the key purpose of impact accounting, defines key terms and concepts, and clarifies how impact accounting is connected to topics such as materiality assessments.
General Methodology 2: Impact Measurement and Valuation Techniques
General Methodology 2 outlines the data requirements, measures, and techniques used to measure and value impacts in impact accounting, as well as in the development of Topic and Industry-specific Methodologies.
