Environmental profit and loss account

An environmental profit and loss account (E P&L) is a company's monetary valuation and analysis of its environmental impacts including its business operations and its supply chain from cradle-to-gate. An E P&L internalizes externalities and monetizes the cost of business to nature by accounting for the ecosystem services a business depends on to operate in addition to the cost of direct and indirect negative impacts on the environment.

Source: Wikipedia — Environmental profit and loss account (CC BY-SA 4.0)