Six Capitals, or Can Accountants Save the Planet? Rethinking Capitalism for the Twenty-First Century

Gleeson-White (Double Entry) has an ambitious agenda for this thought-provoking book: radically transforming how people think about the social and environmental cost of humans’ current consumption patterns. To this end, she turns to people whom, initially, might seem like an unlikely source of salvation: accountants, typically regarded as little more than number crunchers. Gleeson-White argues, however, that this profession (to which she belongs) can provide the hard data needed to persuade people to change their behavior. As an example, she explains how one burger can cost $200 when its full environmental and public health effects are factored in. To her, the traditional corporation is the major obstacle to progress, but she points to how the growth of so-called benefit corporations “redefines fiduciary duty to include nonfinancial considerations,” as an encouraging alternative. Not all her readers will share her optimism, particularly those to the right of the political spectrum. And though the ideas shared here will be inspiring to many, a frank discussion of whether Gleeson-White’s dreams are remotely feasible would have made for a better, more grounded book. [em](Feb.) [/em]