The trajectory of impacts involves inputs, activities, and products, interconnecting people, society, and the environment
Beyond sustainability, our
impact vision innovates
by promoting systemic
regeneration
iP&L
Committed to generating value for its entire chain, the Natura brand, is taking an innovative step in measuring the impacts generated by its business in the social, environmental and human spheres, by launching its integrated P&L, called iP&L.
We believe that the value of a company is connected to its capacity to contribute to the evolution of society. And, in order to collaborate with the broad change that the world needs, the first step is to measure our impacts.
The iP&L is an integrated management tool that allows us to account, in addition to financial results, the impact of corporate performance in the environmental, social, and human dimensions. The study’s results consider several other fronts of the company’s performance, such as carbon emission and offsetting, circularity, regeneration and conservation of biomes, and income generation for the network (and its impacts on health and welfare).
According to the model’s application, based on 2022 results, for every R$1 of Natura revenue, the brand generated a net return of R$2.7 in benefits for society.
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Objective
Expanding the concept of value generation beyond finances to support the transition to a regenerative economy
Pioneering
Natura was one of the first companies to measure and account fornatural, social, and human capital
Influence
The iP&L adds to a global movement and accelerates multi-capital accounting in the private investment sector
Impacts affect
relationships between
people and the environment
The methodology drives
comprehensive actions for
regenerating life that
become part of the business
Agroforestry production model used by extractive communities yields high-quality ingredients while preserving the forest
Impacts in one sphere can a‑ect others, and estimating them requires considering long-term outcomes
Providing Beauty Consultants with a living income helps improve their living conditions
Positive outcomes should not o‑set negative e‑ects, and this is part of the strategy that seeks to regenerate systems
The iP&L is a tool that
expresses well-being/being well
The management instrument that promotes the integrity
of financial results and the value generated in people’s lives
Business Benefit
The social return on each investment made can contribute to the increase of corporate value
How it returns to people
Training o‑erings for Beauty Consultants are an example of positive return on well-being
How it returns to nature
Partnership with Amazon communities allows optimization of resources use and deforestation reduction
How the iP&L works: method for estimating business impact value
1
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Activities
The chain can start with the sale of a product or the extraction of raw materials
2
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Drivers
The impact of the activity is categorized (such as income or water usage) and related to types of capital
3
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Paths of Valuation
Drivers (impact categories) are linked to indicators of health, well-being, and economic results
4
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Impact
Changes caused in the indicators are described in terms of how they a‑ect societal well-being
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Management
The impact chain generates data that integrates into investment decisions and strategic planning
| Natural Capital | Social Capital | Human Capital |
| Resources and natural flows of an ecosystem (e.g., reforestation, water usage) | The quality and quantity of community relations, generated by investments and infrastructure, for example | Refers to individuals and their productive capacity, including income, health, education, and skills |
| Health and wellbeing effects | Economic results | Utility models |
| Illustrate how activities affect both body and mind (e.g., feelings of satisfaction and confidence) | Expose how a driver impacts individuals or populations (such as cost variation or taxation) | Reflect on how economic changes (such as income) bring returns in well-being to society |
How to use the iP&L to generate
positive impact in your projects
You as an executive, investor, or organization can use the methodology to understand how your activities aect society and the planet
DO YOU KNOW THE ROLE OF THE iP&L?
No
It is a method that allows estimating positive and negative impacts of activities
Yes
There are several ways to apply it and thus contribute to a regenerative management model
IN WHAT WAYS?
Valuing transformations that activities cause in society and ecosystems
Using data obtained for Social Return on Investment (SROI) calculation
Tracking decision making and verifying how indicators were influenced
Translating impacts into results and substantiating means to attract new investments
WHO CAN HELP YOU?
Seek assistance from the technical department or search for reference institutions, such as the Capitals Coalition
Refer to the annual report to understand the indicators of your activity
Explore case studies to discover solutions already implemented and inspire yourself
WHAT ARE THE BENEFITS
Extending value generation to society and nature in a concrete and lasting way
Contributing to fair economic practices guided by racial and gender equality
Contributing to a shared value economy and adhering to impact management practices