Corporate Natural Capital Accounts
Natural Capital Committee
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PricewaterhouseCoopers (PwC)
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Royal Society for the Protection of Birds (RSPB)
This study develops a methodology for corporate natural capital accounting. The study is structured around three main phases of work:
- Constructing a methodological framework for corporate natural capital accounting;
- Developing pilot natural capital accounts;
- Preparing 'generic' corporate natural capital framework and guidance.
The framework establishes a system for measuring and valuing natural capital over time along with the explicit recognition of the funding that is required for its maintenance and enhancement.