▁and ▁their ▁consumption ▁and / or ▁enh ancement . ▁This ▁approach ▁ident ifies , ▁records , ▁mon itors , ▁and ▁then ▁reports ▁on ▁these ▁different ▁categories . ▁These ▁categories ▁are ▁analyz ed ▁according ▁to ▁specific ▁class ifications , ▁including ▁critical , ▁non - ren ew able / n ons ub st it utable , ▁non - ren ew able / subst it utable , ▁and ▁renew able ▁natural ▁capital . ▁ ▁The ▁S ust ain able ▁Cost ▁Appro ach ▁results ▁in ▁a ▁not ional ▁amount ▁on ▁the ▁income ▁statement ▁that ▁quant ifies ▁the ▁organization ' s ▁failure ▁to ▁" le ave ▁the ▁b ios phere ▁at ▁the ▁end ▁of ▁the ▁account ing ▁period ▁no ▁worse ▁off ▁than ▁it ▁was ▁at ▁the ▁beginning ▁of ▁the ▁account ing ▁period ". ▁In ▁other ▁words , ▁this ▁amount ▁represents ▁how ▁much ▁it ▁would ▁cost ▁an ▁organization ▁to ▁return ▁the ▁b ios phere ▁to ▁its ▁natural ▁state ▁at ▁the ▁beginning ▁of ▁the ▁account ing ▁period . ▁ ▁The ▁Resource ▁Flow / Input - Output ▁Appro ach ▁attempts ▁to ▁report ▁the ▁resource ▁flows ▁of ▁the ▁organization . ▁R ather ▁than ▁explicitly ▁reporting ▁sust ain ability , ▁it ▁focus es ▁on ▁resources ▁used ▁to ▁provide ▁trans par ency . ▁This ▁approach ▁catalog ues ▁the ▁resources ▁flow ing ▁into ▁and ▁out ▁of ▁the ▁organization ▁to ▁pin point ▁potential ▁areas ▁of ▁improvement . ▁ ▁Mot iv ations ▁and ▁benefits ▁ ▁There ▁are ▁six ▁main ▁motiv ations ▁for ▁pract icing ▁sust ain ability ▁account ing : ▁ ▁Green w ash ing ▁ ▁M