ACCA - The global body for professional accountants

Environmental Accountability

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This summary pulls out some highlights from ACCA’s report Is natural capital a material issue?

The report Is natural capital a material issue?  was published in November 2012 and included a survey of the public disclosures of 40 companies operating in 4 sectors with a high impact on natural capital (forestry, agriculture and food, construction, and utilities). The companies’ annual reports, sustainability reports, integrated reports and websites were reviewed to identify the varying levels of reporting and disclosure on natural capital.

This paper highlights some of the ways companies can report on their natural capital impacts and dependencies. It provides examples of the natural capital reporting tools, guidelines and standards available to companies, and makes recommendations to companies looking to report.


ACCA is continuing its research into the topic of natural capital and will be producing a number of reports and papers over the coming months.

Published: 15 Sep 2013