Introduction

This book is coming out in the year that Covid-19 has changed our world, both in the immediate crises but also in its probable longer-term effects on our economies, our societies and our environment. The expectation is that this will have a significant negative net impact, an impact that will not be distributed equally but that will also undermine the work of many organisations that have been seeking to create a net positive impact (Banks, Karjalainen, & Propper, 2020; OECD, 2020). It is a time when the occupations that are most valuable are often the least paid and the least secure and clearly shows that price, as determined by our current economic system does not equate to value. We need to take the opportunity to change the way we account for value. In general, though we will be more specific, impact relates to those things that are not included in market prices. If they can be identified and valued, they have the potential to be included in the prices that drive our decisions.