Method and system for calculating an environmental score for a business unit

A storage medium storing computer code for controlling a computer to calculate a score for a separately accountable business unit, the code stored in the storage medium comprising:

• accessing code for controlling the processor to access accounts data indicative of recognised costs for the separately accountable business unit;
• and
• accounts processing code for controlling the processor to process the accounts data by adding external environmental costs to the recognised costs, to calculate the score for the separately accountable business unit using the processed accounts data, and to store the calculated score in a score memory, wherein the external environmental costs comprise costs required to preserve the environment as a consequence of the economic activities of the separately accountable business unit and the score is indicative of the impact on the environment as a consequence of economic activities of the separately accountable business unit.

A storage medium storing computer code for controlling a computer to calculate a score for a separately accountable business unit, the code stored in the storage medium comprising:

• accessing code for controlling the processor to access accounts data indicative of internal costs for the separately accountable business unit and supplier costs comprising costs paid to suppliers for goods or services used in the economic activities of the separately accountable business unit;
• and
• accounts processing code for controlling the processor to process the internal costs and supplier costs of the accounts data to calculate the score for the separately accountable business unit, and to store the calculated score in a score memory, wherein the score is indicative of the impact on the environment as a consequence of economic activities of the separately accountable business unit.

A storage medium storing computer code for controlling a computer to determine an environmental impact for a separately accountable business unit, the code stored in the storage medium comprising:

• accessing code for controlling the processor to access accounts data indicative of actual costs for the separately accountable business unit and supplier costs comprising costs paid to suppliers for goods or services used in the economic activities of the separately accountable business unit;
• and
• accounts processing code for controlling the processor to process the actual costs and supplier costs of the accounts data to determine the environmental impact for the separately accountable business unit, wherein the environmental impact comprises the impact on the environment as a consequence of the economic activities of the separately accountable business unit.

A storage medium storing computer code for controlling a computer for the management of a separately accountable business unit, the code stored in the storage medium comprising:

• comparison code for comparing a first environmental impact calculated for the separately accountable business unit over a first period of time with a second environmental impact calculated for the separately accountable business unit over a second period of time;
• and
• code for generating an output of the results of the comparison for use in the management of the separately accountable business unit.

A storage medium storing computer code for controlling a computer for the management of a fund of equities for a plurality of companies, the code stored in the storage medium comprising:

• comparison code for comparing an environmental impact calculated for a company with the environmental impact calculated for another company;
• and
• code for generating an output of the results of the comparison for use in the management of the fund.

A storage medium storing computer code to control a computer to determine an environmental impact for a separately accountable business unit, the computer code comprising:

• accessing code for controlling the processor to access stored environmental information for a plurality of types of natural resources and accounts data indicative of actual expenditure for the separately accountable business unit on the plurality of types of natural resources used in the economic activities of the separately accountable business unit;
• and
• accounts processing code for controlling the processor to process the actual expenditure of the accounts data using the stored environmental information to determine the environmental impact for the separately accountable business unit for the plurality of types of natural resources.