Accounting for Sustainability Nature Guidance Series

Open Resource

Year Published

2024

Contributing Organizations

Aviva Investors

Cambridge Institute for Sustainability Leadership (CISL)

Chartered Accountants Australia and New Zealand

Chartered Professional Accountants of Canada

Natural Capital Consulting

Milliman

Capitals Coalition

Institute of Chartered Accountants of Scotland (ICAS)

African Pension Supervisors Forum (APSF)

Accounting for Sustainability (A4S)

Type of Resource

Guidance

Tool

Languages

English

Relevant Topics

Core Topic

Nature

Topic 2

Adaptation & Resilience

Topic 3

Risks & Opportunities: The Business Case

Target Audience

Real Economy Corporates

Advisors & Consultants

Other

Relevant Geography

Global

Open Resource

Resource Description

This resource provides guidance to help organizations develop a business case for action on nature. It includes tools, examples, and a checklist to identify nature-related risks, dependencies, and opportunities.

Why This Matters

Nature loss creates significant financial risks. This guide supports organizations to prepare for evolving regulatory and investor demands while identifying opportunities in the shift to a nature-positive economy.

Key Insights

Outlines five drivers for action: resilience, supply security, regulation, investor expectations, and climate alignment
Helps organizations assess how their operations depend on and impact nature, and the financial implications
Highlights the role of finance teams in quantifying risks, supporting disclosure, and enabling decision-making
Identifies opportunities such as cost savings, access to finance, and new markets

Secondary File Resources

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