Research Papers

Unpacking corporate natural capital accounting (BS 8632, BD Protocol & UN SEEA): comparative analysis of case studies

A comparative analysis showing how leading corporate natural capital accounting (CNCA) approaches align, where they diverge, and what’s needed for a more standardised, complete CNCA

The Private Sector and Renewable Natural Capital in the Gaborone Declaration for Sustainability in Africa: Opportunities to bring the value of nature to business decision-making and planning

A roadmap for how African policy-makers and businesses are integrating renewable natural capital into planning, investment, and sector-level sustainability strategies.

Final Ecosystem Services for Corporate Metrics and Performance

Shows how the Final Ecosystem Services lens can strengthen materiality assessments, valuation accuracy, and corporate decision-making by bringing clarity to ecosystem service classification.

Impact of degraded freshwater ecosystems on tourism towards 2030 final technical report

Assesses how degrading freshwater ecosystems threaten South Africa’s tourism sector and highlights policy, restoration and community-based opportunities to safeguard long-term economic resilience.

What natural capital disclosure for integrated reporting? Designing & modeling an Integrated Financial – Natural Capital Accounting and Reporting Framework

Proposes an integrated financial–natural capital accounting framework to help organisations better disclose their risks and performance.

Policy Gap 13 – Coping with Unsustainability (2). Critical analysis of Anglo American Platinum Corporation (Amplats). Sustainable Development Reporting (SDR) from 2003 to 2015.

Critically reviews Amplats’ sustainability reporting from 2003–2015, revealing major issues in disclosure, including socio-economic, environmental and community aspects.

The 18 benefits of using ecosystem services classification systems

Lists the 18 practical benefits of using ecosystem services classification systems for policy, science and corporate decision-making.

Greenhouse gas accounting and net-zero target setting – the case for organisational ghg double-entry bookkeeping

Argues for rigorous GHG double-entry bookkeeping to improve net-zero credibility.

Time to Take Stock

Reflects on the shortcomings of current natural capital assessments and outlines steps for more rigorous, biophysical asset-based accounting aligned.

Adapting double-entry bookkeeping to renewable natural capital: An application to corporate net biodiversity impact accounting and disclosure

Proposes accounting rules that enable companies to track net biodiversity impacts over time, illustrated through European case studies.