Publications
Unpacking corporate natural capital accounting (BS 8632, BD Protocol & UN SEEA): comparative analysis of case studies
A working definition of Corporate Natural Capital Accounting (CNCA) has recently been proposed: ‘the systematic process of identifying, measuring, recording, summarising and reporting the periodic
Accounting for net changes in ecosystem services due to changing land-uses: Case study on an agricultural-mining landscape mosaic in Carolina, Mpumalanga
In the context of rapid land use changes (leading to biodiversity losses), increased water use and pollution (e.g. acid mine drainage due to mining activities)
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
Executive Summary This desktop study aimed to inform the development of a roadmap for incorporating renewable natural capital in the private sector across the Gaborone
Final Ecosystem Services for Corporate Metrics and Performance
Ecosystem services approaches are material to business performance. However, the lack of sufficiently detailed and commonly used ecosystem services classification systems prevents companies from benefitting
Impact of degraded freshwater ecosystems on tourism towards 2030 final technical report
One in every 22 working South Africans is employed in the tourism sector (Stats-SA 2019). The World Travel and Tourism Council estimated that travel and
Valuing nature’s contributions to people: the IPBES approach
Nature is perceived and valued in starkly different and often conflicting ways. This paper presents the rationale for the inclusive valuation of nature’s contributions to
What natural capital disclosure for integrated reporting? Designing & modeling an Integrated Financial – Natural Capital Accounting and Reporting Framework
This paper argues that a solid accounting foundation is required for these to be able to effectively incorporate the broader and longer term social and
Policy Gap 13 – Coping with Unsustainability (2). Critical analysis of Anglo American Platinum Corporation (Amplats). Sustainable Development Reporting (SDR) from 2003 to 2015.
reporting from 2003 to 2015, using the data the company discloses through its annual reports. The analysis is thus not based on what communities, workers
2021 Biodiversity Performance Ratings of South African Companies
All businesses, no matter the size, industry or location, depend on nature for goods and services; and every business impacts nature. We are in the
2023 Corporate Disclosure Frameworks tracker
The goal of the Disclosure Frameworks Tracker is to inform stakeholders on the extent by which voluntary corporate disclosure frameworks recommend using the key principles
Natural Capital Protocol
A standardized framework to identify, measure and value direct and indirect impacts (positive and negative) and / or dependencies on natural capital.
The 18 benefits of using ecosystem services classification systems
Ecosystem services (ES) practitioners (e.g., researchers, policy makers) have been working to better define, measure, and value the ways that nature contributes to society. Because
Greenhouse gas accounting and net-zero target setting – the case for organisational ghg double-entry bookkeeping
Because the rigor and completeness of GHG accounting directly influences an organisation’s ability to manage and disclose its climate-related risks, GHG accounting and disclosure frameworks
Time to Take Stock
For years, corporations, governments and NGOs have been conducting natural capital assessment and accounting exercises that notionally include natural capital. In practice, however, they often
Technical Workshop on Aligning Biodiversity Measurement Approaches for Business
The Aligning Biodiversity Measures for Business initiative seeks to form a common view among key stakeholders on the measurement, monitoring and disclosure of corporate biodiversity
Recommendations for a standard on corporate biodiversity measurement and valuation, Aligning accounting approaches for nature
There is growing awareness among businesses, financial institutions and policy-makers of the risks posed by the global decline of biodiversity, and opportunities for positive action.
QUALITY BIODIVERSITY FOOTPRINT ASSESSMENTS IN PRACTICE: Why organisational biodiversity accounting matters.
There is accelerating momentum around corporate biodiversity impact measurement, with a proliferation of initiatives and methods now available, especially for biodiversity footprint assessments. At the
Adapting double-entry bookkeeping to renewable natural capital: An application to corporate net biodiversity impact accounting and disclosure
Both internal and external stakeholders of organisations are increasingly aware of the importance of natural capital in creating sustainable value. Corporate reporting on natural capital
Biological Diversity Protocol (BD Protocol)
The BD Protocol aims to enable any organisation, from any sector, to identify, measure and account for its impacts on biodiversity. Companies can now develop
Measuring biodiversity improvements at Solar Plant in Blangslev – Biological Diversity Protocol pilot study
Biological Diversity Protocol (BD Protocol) pilot study: measuring biodiversity change scenarios at Better Energy's new solar power form in Blangslev, Denmark
Eskom’s Biodiversity Footprint – BD Protocol pilot study
Eskom Hld SOC Ltd (Eskom) has been involved in the development of the Biological Diversity Protocol (BD Protocol) since the launch of the Biodiversity Disclosure
Sibanye-Stillwater Biodiversity Footprint 2022 Update
Sibanye-Stillwater undertook an initial biodiversity footprint assessment aligned with the Biological Diversity Protocol (BD Protocol)1 in 2021. This assessment focused on the direct biodiversity impacts