In an Open Risk White Paper we demonstrate a concrete implementation of an integrated energy accounting framework using relational database technologies.
The framework enables accounting of non-financial disclosures (such as the physical and embodied energy footprints of economic transactions) while enforcing the familiar double-entry balance constraints used to produce conventional (monetary) accounts and financial statements.
In addition, it allows enforcing constraints associated with the flow and transformations of energy that can happen inside the organizational perimeter.