From Conclusion:

Relational Economics represents the promise of a renewed understanding of economic life, with the hope of better explanation of business activities, while considering a wider involvement of persons, communities and organizations in the economic life. As the shared purpose of those parties is to increase the pie (and of course sharing it in a fair way), the issue of measuring this creation and sharing process is central. In this sense, this chapter intends to provide some elements about this much necessary measurement.

I put forward the central role of Value Added Statement (VAS) in the task of measuring the value created and shared in those economic relationships. While the tool has some limitations, these limitations do not seem insurmountable, and there are indeed some attempts in that sense. I would emphasise that the VAS is relatively easy to implement, as its information source (i.e. the company accounts) already exists. Besides, as this accounting information is normally audited, the VAS can be seen as reliable as the rest of the accounting reports. In any case, and with all its limitations, the VAS is a step further in corporate reporting, and certainly a useful tool for Relational Economics.

By writing this chapter, I hope to bring a small brick to the intellectual building that Professor Josef Wieland, now in his 70th birthday, has initiated with a solid and strong basis. Thank you Professor Wieland for this initiative that contributes to make our world a better one.