This summary paper highlights the key findings previously published in the report 'Is Natural Capital a Material Issue?'.
During 2012, ACCA in partnership with KPMG and Fauna and Flora International, published the report Is Natural Capital a Material Issue? That report investigates the concept of materiality, how it is used to identify issues for management and disclosure and the extent to which it currently reflects the significance of natural capital as a business issue.
In order to gather the views and opinions of accountants on natural capital, ACCA conducted a survey of its membership. The key findings of this survey are presented in this paper.