Theory of Change

We are experiencing the current challenges (i.e. social, biodiversity and climate crisis) due to market distortions caused by a lack of responsibility towards nature (natural capital), society and future generations (human and social capital) and the failure to price environmental impact costs into our tax and pricing mechanisms.

If prices, costs and value creation are made transparent through traceable and adaptable factors (natural and social capital), capital flows can be channeled into more sustainable investments and away from harmful investments. [is achieved by measuring practices and impact as well as their monetization]

By developing the potential of entrepreneurs (human capital) through education and awareness-raising and focusing on improving their impact (reducing negative impact and increasing positive impact through access to knowledge, experience as well as best, good and emergingpractices), more sustainable and environmentally friendly processes, activities and investments can be made. [is achieved through suggestions and tailored messages]

Adjusted prices, costs and taxes will lead to a reduction in harmful behaviors (e.g. food waste, built-in obsolescence, fast fashion, unhealthy eating, compulsive shopping, etc.) and thus make a substantial contribution to climate change mitigation,avoiding biodiversity loss and to relieving the burden on health and social systems. [is achieved through RoIm = Return on Impact monetized].