Integrated Profit & Loss Analysis (iP&L) An iP&L aims to expand the understanding of worth beyond traditional financial statements by capturing a broader spectrum of value Tony’s Open Chain creates across the cocoa supply chain. Rather than focusing on revenues and costs, an iP&L incorporates social, environmental, and human capital impacts (such as farmer income, children’s rights protection, and good agricultural practices) into a transparent framework. The underlying impact valuation converts social and environmental metrics (like carbon emissions, health initiatives and education) into monetary values to reflect their contribution to or cost for people’s, as well as the planet’s well-being. Underlying the calculation are recognised frameworks like the Capitals Coalition protocols 94 to assess impacts across the 3 capitals to enable consistent, comparable insights. Via this approach, we can link our activities and outputs to long-term societal value, quantify co-benefits, and demonstrate how the Tony’s Open Chain way of sourcing contributes to resilience and sustainability. We will be publishing our analysis in 2026, so watch this space!
94. Capitals Coalition. The Capitals Approach. Accessed 20 November 2025.
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Ending exploitation in cocoa together
Living income
Climate, environment & productivity
Human rights
Governance & finances
Interesting appendices
Scaling for change
Introduction
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