by Rob Malcolm | Jun 26, 2026 | Source Note
Definition The Three Capacity Lens is an ASF adaptation of the six capitals from Integrated Reporting and Integrated Thinking (Dimes et al., 2025). Rather than treating the six capitals as separate reporting categories, ASF groups them into three connected forms of...
by Rob Malcolm | Jun 19, 2026 | Source Note
Introduction Activity-Based Costing (ABC) helps explain how resources are used to generate value within an organisation. Traditional accounting assigns costs to units such as departments or cost centres, but this often provides limited insight into actual activities....
by Rob Malcolm | Jun 18, 2026 | Source Note
These are two interdependent forms of knowledge: one that can be documented and shared through artefacts, and one carried in experience, judgement, practice, and context. Explicit knowledge is information made visible in accessible formats such as words, documents,...
by Rob Malcolm | Jun 16, 2026 | Source Note
Definition The Triple Bottom Line is a framework for assessing organisational success in three areas: economic, social, and ecological. In this Source Note, the third bottom line is reframed from Profit to Prosperity, emphasising not just short-term financial gains...
by Rob Malcolm | Jun 16, 2026 | Source Note
Definition ‘Prevention is better than cure, ‘ my mum once said.🤱🏻 A Consequential Intervention is an adaptive form of action that seeks to influence outcomes while recognising that every intervention creates new consequences and, in doing so, changes the...
by Rob Malcolm | Jun 11, 2026 | Source Note
The ideas presented here are offered as a proposition rather than a definitive interpretation of Nishida’s work. Drawing on research, practice and reflection, Basho is described as a transient collective experience that arises from a healthy social ecology and...