ABSTRACT
LIFTS is a multi-capital accounting model that aims to gather information to allow organisations to transform their business model (as also required in the ESRS 2 notably). The Chair partnered with LUMIA on a case study around the company “Les Prés Rient Bio” on how to move from accounting results to business model regeneration. This chapter is the transcription of an interview with Christophe Sempels, who co-founded and directs the LUMIA Action Research Centre, a higher education establishment focused on socio-ecological transformation. In this interview, he explains the notion of regenerative enterprise and regenerative business model, and the links with multi-capital accounting.
