To appreciate the ambition of a project such as the Mutual Profit and Loss Statement (Mutual P&L) at Mars, one needs to reflect on the role of accounting systems in society. In fact, there is nothing as well defined and consistent across companies as financial accounting, where the book of operations serves as the ultimate determination of performance for all organizations. Yet, what about Sustainability Accounting systems? This chapter explores the potential impacts of one of such systems, the Mutual P&L.
Language
English
Book title
Putting Purpose Into Practice: The Economics of Mutuality