Date: 2025-08-21 Page is: DBtxt003.php txt00003679
At the core, the purpose of a 'Green' business or a 'Sustainable' business is to be profitable and to do the least damage to people and planet while making profit. There are long established systems for money profit accounting and reporting, but the metrics for performance relative to planet and profit are only now emerging.
There are two issues to be addressed by a system of performance metrics:
- Performance as it affects the implementing organization; and
- Performance as it affects people and planet (or place).
Performance as it affects people and planet (or place) is little about money, but very much about the value flows ... which in turn have impact on quality of life and the state of the planet. TVM Value Accountancy is a system that brings value flows into account for the place starting with the resources in the place and the economic activities in the place.
TVM has some of the characteristics of the UN System of National Accounts, but applied at the microlevel for economic activity and in more summary form for the community.