Frances Turnbull

Civilisation Balance Sheet II: Liability Transfer, Hidden Depletion and Reparative Balance

Civilisation Balance Sheet II develops the Civilisation Balance Sheet (CBS) framework introduced by Turnbull (2026) by examining how apparent societal or institutional gains can conceal the transfer of costs, risks and responsibilities to other people, households, communities or...

Civilisation Balance Sheet II: Liability Transfer, Hidden Depletion and Reparative Balance

Civilisation Balance Sheet II develops the Civilisation Balance Sheet (CBS) framework introduced by Turnbull (2026) by examining how apparent societal or institutional gains can conceal the transfer of costs, risks and responsibilities to other people, households, communities or...

The Civilisation Balance Sheet: Rethinking Societal Progress Through Assets, Liabilities and Externalised Costs

The Civilisation Balance Sheet (CBS) is a conceptual approach to assessing societal progress through the relationship between assets, liabilities, benefits and externalised costs. This working paper argues that conventional measures of economic performance can inadequately repres...