The Value Accounting Network, led by the Capitals Coalition, was established by key organizations that have developed methodologies for valuing impacts and dependencies. Its goal is to advance value accounting in decision-making, governance, and transparency. Full members must have published methodologies and commit to collaborative progress within the network. In its inaugural joint paper, the network demonstrated how various value accounting approaches are complementary rather than competitive.
This new paper helps users navigate these methodologies, offering guidance on selecting the right combination based on specific needs. It outlines the objectives of leading value accounting methods, their relationship to the Natural Capital and Social & Human Capital Protocols, and the similarities and differences across the various approaches. Rather than ranking methodologies, the paper serves as a tool for choosing the most suitable approach for diverse applications in a rapidly evolving field.