The Integrated Decision-Making Framework is a guidance resource developed to help organisations incorporate environmental, social and economic factors into decision-making. It provides a structured methodology for assessing impacts and dependencies across multiple forms of capital. Finance professionals may find it relevant for integrating sustainability considerations into valuation, risk assessment and strategic planning.
Organisation behind the resource
The resource is developed by the Capitals Coalition, a global collaboration of organisations working to advance the “capitals approach” to decision-making. The Coalition brings together businesses, policymakers and experts to embed the value of natural, social, human and produced capital into economic and financial systems.
What the resource does
- Provides a structured framework for integrated capitals assessment, covering natural, social, human and produced capital.
- Sets out a stepwise process (e.g. assemble, assess, act) to guide decision-making.
- Includes supporting technical guidance such as the Capitals Protocol and Governance for Valuation.
- Enables organisations to identify, measure and value impacts and dependencies across multiple capitals.
- Supports preparation of consistent, transparent information for decision-makers.
- Offers practical tools and guidance to integrate non-financial factors into business processes and strategy.
Target audience
The primary audience is organisations and decision-makers across business, finance and government.
It is also relevant to sustainability practitioners, analysts, consultants, policymakers and researchers involved in impact assessment, reporting and strategy development.
Relevance to finance professionals
- Risk assessment – Helps identify exposure to environmental and social risks by analysing dependencies on natural and human capital.
- ESG analysis – Provides structured methods to measure and value non-financial impacts for reporting and disclosure.
- Market/commodity insights – Supports understanding of resource use, supply chains and interdependencies across economic systems.
- Investment context – Enables long-term valuation by integrating multiple capitals into financial decision-making and strategy.
The framework supports a shift from purely financial analysis towards integrated valuation, improving transparency and consistency in decision-making.
