ABSTRACT
The LIFTS model, as presented in the previous chapters, is a social and environmental accounting model that takes into account the social and environmental impact generated by an organisation, thus highlighting the negative repercussions resulting from exceeding the budgets allocated to planetary limits and social foundations. However, the question remains: what happens when these budgets are respected, or even when they have not been fully exhausted? In the LIFTS model, the main focus is on accounting for negative impacts, leaving open the question of whether positive impacts exist at all. In other words, what about the positive impacts of LIFTS organisations? An aspect not explicitly addressed in the model. The question of positive impacts certainly deserves to be explored to offer a more complete vision of the possible influences an organisation can have on its ecosystem and society. Companies that focus exclusively on reducing negative impacts miss out on significant opportunities, highlighting the importance of adopting this dualistic approach to positive and negative in the LIFTS model. Thus, taking positive impacts into account enables a real transformation towards sustainability, combining the prevention of negative impacts with the creation of positive value for society and the environment.
