Database research record2026·Global
From Impact Accounting to Accounting for the Loops: Activating Sustainable Communities for Climate Action
Dario Cottafava, Francesco Marengo, Giuseppe Emiliano Di Martino, Laura Corazza
Business Strategy and the Environment
Urban Farm DB summary
This study introduced a social impact accounting framework, "accounting for the loops," for sustainability education for climate action (SECA), applying it to a university-led community garden case study. It found that a sense of belonging and personal recognition activate positive reinforcing loops. However, project size and community autonomy counterintuitively triggered balancing loops, leading to increased bureaucratic obstacles and institutional support needs, which negatively impacted participant motivation.