A better way to assess impact on vital capitals

Please note: This item is from our archives and was published in 2018. It is provided for historical reference. The content may be out of date and links may no longer function.

What is the triple bottom line, and how does it relate to reporting on six vital capitals? Martin Thomas, FCMA, CGMA, a former executive with Unilever, shares more on those and other topics. Thomas is co-author of the 2016 book The MultiCapital Scorecard: Rethinking Organizational Performance.

What you’ll learn from this episode:

  • An overview of the MultiCapital Scorecard.
  • Definitions of the six vital capitals.
  • Why organisations should focus more on nonfinancial capitals.
  • How Thomas got started thinking about sustainability.

Play the episode below:


To comment on this podcast or to suggest an idea for another podcast, contact Neil Amato, an 
FM magazine senior editor, at Neil.Amato@aicpa-cima.com.

Up Next

CIMA recognised for professional education role in UK-China collaboration

CIMA recognised for professional education role in UK-China collaboration

By Steph Brown
February 13, 2026
The award reflects CIMA’s long-standing commitment to supporting the development of finance and business talent in China.

Related Articles