9. Conclusion and Future Research

User cost accounting provides a robust framework for aligning corporate finance with sustainability objectives. By reserving a portion of resource rents for capital renewal, firms ensure that today’s profits do not come at the expense of tomorrow’s capacity. Integrating discount‑rate adjustments, carbon budgets and social and human capital measures into this framework yields a comprehensive approach to sustainable income measurement. Future research may extend the scorecard to include biodiversity and ecosystem services, refine SWACC calibration using empirical estimates of societal time preferences, and pilot blockchain‑based assurance platforms to enhance ESG data integrity. Policy makers should consider requiring supplemental “Statements of Resource Earnings and Reinvestment” and encourage adoption of SWACC‑adjusted discounting in financial reporting standards. As resource constraints and climate risks intensify, user cost accounting offers a path toward more resilient and equitable economic outcomes.