From www.icaew.com: (UK context) Measuring and reporting natural capital is increasingly necessary as global regulators mandate corporate disclosure of non-financial capital, with accountants playing a vital role in this process.

Frameworks such as the Natural Capital Protocol and the Taskforce on Nature-related Financial Disclosures provide guidance for finance professionals on how to gather and report data on natural capital.

Adhering to core principles of relevance, reliability, consistency, and transparency is essential for businesses to effectively integrate sustainability into their strategic decision-making and to manage associated risks.