随着企业开始认识到自然资本、社会资本、人力资本和生产资本是人类福祉与经济繁荣的基石，对反映这种更广泛价值理解的会计方法的需求日益增长。在此背景下，综合损益（IP&L）账户正成为一种有力工具。
As companies begin to recognize that natural, social, human, and produced capitals are the bedrock of human wellbeing and economic prosperity, there is a growing appetite for accounting approaches that reflect this broader understanding of value. In this context, an Integrated Profit & Loss (IP&L) account is emerging as a powerful tool.