IIMA / ESCoR Framework — Integrated Impact Measurement Architecture

IIMA / ESCoR Framework — Integrated Impact Measurement Architecture Description This document introduces the IIMA / ESCoR framework, a structured engineering system for the measurement, transformation, and accounting integration of socio-environmental impacts. It proposes a multi-layer architecture enabling the transition from ESG-based reporting toward a model of multi-capital accountability grounded in non-substitutability and explicit responsibility. The framework formalizes the transformation of physical, human, and social impacts into auditable accounting objects, including ecological debt, restoration assets, and human capacity degradation. It integrates measurement, normalization, valorization, and accounting layers, complemented by an Operational Responsibility Metric (ORM) system designed to monitor system integrity without reducing complexity to a single score. Technology-independent by design, the framework can be implemented across various environments, including organizational systems, public policy contexts, and civic infrastructures. It is intended as a pre-normative contribution supporting the development of extended accounting standards and decision-making tools aligned with systemic socio-environmental challenges. https://chatgpt.com/g/g-69e6430d4218819196f71b8bf5d4b26e-integrated-impact-measurement-architect