ISA takes your expenditure data and converts it into TBL indicators that you can choose from a list.
For example, say you chose SO2 emissions as an indicator, and you provided a value of, say, 100$ for paper purchased. Then ISA calculates how many kilograms of SO2 are ‘embodied’ in this 100$ worth of paper. This will be added to the other expenditure items of your SO2 ‘budget’. And so on for other indicators such as water, energy, employment, profits etc.