A Critical Examination of Corporate Environmental and Social Impact Measurement and Valuation
本文汇集领域专家，深入审视企业环境与社会影响测量与估值（IMV）的概念、机会与风险，探讨其能否推动资本主义向更环保、更社会化的方向发展。
Can measuring and valuing the impact of business on society and the planet lead to a more environmentally and socially oriented style of capitalism? This is the main hope and assertion of corporate environmental and social impact measurement and valuation (IMV), which calls on organizations to measure their positive and negative impacts on their stakeholders and the environment and to subsequently translate them into monetary units. This curated dialog critically examines the components of this concept—environmental and social impact, its measurement, and its monetary valuation—by bringing together leading experts in the field who discuss the opportunities and risks of IMV. The purpose of this article is to place IMV under deep investigation and envision new ways that work with, complement, or replace organizations’ desire for management via quantification and financialization.