Tool

The Natural Capital Management Accounting Methodology

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About this Tool

(Capitals Coalition, June 2023)

The focus of this methodology is to measure and value how business activities affect societies through changes in natural capital and ecosystem services, and how businesses can identify their dependencies on natural capital through ecosystem services (incorporating double materiality logic). To this end, the NCMA methodology focuses on the application of natural capital accounting in a business decision-making context, that is, in a management accounting rather than an external reporting capacity. In doing so, it also aims to improve data quality and robustness for business decision making, noting that these improved data can, in turn, be used for external reporting to stakeholders.

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Visit website (The Natural Capital Management Accounting Methodology)

(This link will take you to an external website)