Guidance document

Why nature matters to accountants

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About this Guidance document

The Global Accounting Alliance’s guide, Why Nature Matters to Accountants, equips accounting professionals with the knowledge and practical steps needed to integrate nature-related considerations into their work. It underscores the financial materiality of nature-related risks and opportunities, providing role-specific guidance for board members, senior managers, analysts, report preparers, and auditors. Through real-world case studies and actionable insights, the guide supports accountants in aligning their practices with emerging sustainability standards and stakeholder expectations.

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