Corporate Natural Capital Accounting

The ‘Developing Corporate Natural Capital Accounts’ report creates a framework for measuring and valuing natural capital. The study developed a methodological framework for corporate natural capital accounting. 

This framework allows corporations and landowners to account for natural capital, documenting assets and liabilities in a balance sheet format that extends traditional financial reporting. CNCA makes use of a balance sheet format for documenting natural capital assets and liabilities. The two main reporting statements for the business to consider are a natural capital balance sheet and a statement of changes in natural assets, which are underpinned by a comprehensive framework for measuring and valuing natural capital. 

Enabling organisations to gather natural capital information in a coherent and comparable format will help both companies and policymakers make better informed decisions about the management of natural capital. It is designed for organisations that are responsible for, or rely on, an aspect of the natural environment. 

Commissioned by the Natural Capital Committee for England, the report was prepared by eftec, in association with RSPB and PwC.