ABSTRACT
The aim of this chapter is to present the LIFTS accounting model. It aims to explain the accounting choices made in the first part, to present the main lessons learned from company experiments in the second part and to review a few other multi-capital accounting models for comparison in the third part.
In fact, the accounting entries adopted reflect the objectives, principles and anti-principles presented in Chapter 2, which are designed to support internal organisations in their transformation towards sustainability, based on the principles of doughnut-constrained performance and informational integration.
