Abstract: A computer system is provided for calculating an environmental impact for a separately accountable business unit. The system accesses 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. The internal costs and supplier costs of the accounts data are processed 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.

Abstract: A method and system for calculating an environmental score are described and generally related to calculating a score for a separately accountable business unit, where the score is indicative of external costs for the business unit. A computer system for calculating a score for a separately accountable business unit, the score being indicative of a level of unaccounted for external environmental cost of economic activities of the separately accountable business unit, the system includes accessing means for accessing accounts data indicative of recognized costs for the separately accountable business unit, accounts processing means for processing the accounts data by adding external environmental costs to the recognized costs and for calculating the score for the separately accountable business unit using the processed accounts data.