Improving natural capital reporting
This summary pulls out some highlights from ACCA’s report "Is natural capital a material issue?"
The report "Is natural capital a material issue?
published in November 2012 and included a survey of the public
disclosures of 40 companies operating in 4 sectors with a high impact on
natural capital (forestry, agriculture and food, construction, and
utilities). The companies’ annual reports, sustainability reports,
integrated reports and websites were reviewed to identify the varying
levels of reporting and disclosure on natural capital.
This paper highlights some of the ways companies can report on their
natural capital impacts and dependencies. It provides examples of the
natural capital reporting tools, guidelines and standards available to
companies, and makes recommendations to companies looking to report.
ACCA is continuing its research into the topic of natural capital and
will be producing a number of reports and papers over the coming
This paper can be downloaded here