
Natural capital and organizations strategies: An overview of available tools
This guide outlines a variety of tools and methodologies designed to help companies integrate natural capital considerations into their business decision-making processes. It provides detailed descriptions of different tools, case studies, and practical examples, enabling businesses to assess their environmental impacts, dependencies, and opportunities. The guide aims to promote sustainable business practices by highlighting the importance of valuing natural capital.
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OVERVIEW
The concept of natural capital, defined as the stock of natural resources, integrates ecosystems, biodiversity, and their services. These resources support economic activities and human well-being through supply (e.g., food, water), regulatory (e.g., carbon sequestration), and cultural (e.g., tourism) services. However, the report emphasises that human activities have significantly altered ecosystems, with three-quarters of terrestrial and two-thirds of marine environments impacted, as noted in the IPBES 2019 report. Maintaining natural capital is crucial for sustainable value creation and ecosystem preservation.
Tools to help reverse the decline of natural capital
The report categorises tools into six groups: biodiversity footprint tools, mapping tools, qualitative and quantitative tools, monetary tools, “absolute” ecological performance tools, and integrated accounting tools. These aim to assess, mitigate, and report organisations’ impacts on natural systems. Examples include the Biodiversity Footprint Calculator for product-level impact and Integrated Reporting for company-wide sustainability performance.
Biodiversity footprint tools
These tools quantify biodiversity impacts from various pressures, often through lifecycle assessment models. For instance, the Global Biodiversity Score (GBS) uses mean species abundance (MSA) to evaluate corporate biodiversity footprints, while the Biodiversity Footprint for Financial Institutions (BFFI) identifies biodiversity “hotspots” in investment portfolios. The report highlights challenges such as gaps in data for tropical regions and underrepresented taxa.
Mapping tools
Mapping tools visualise ecosystem services and their beneficiaries. The Integrated Biodiversity Assessment Tool (IBAT) provides spatial data on protected areas, aiding project risk assessment. ARIES and Co$ting Nature offer dynamic modelling capabilities for scenario analysis and regional decision-making. These tools support informed project planning and conservation strategies.
Qualitative and quantitative tools
The Natural Capital Protocol outlines a four-phase framework—Framing, Scope, Measure, and Application—to guide organisations in assessing natural capital dependencies and impacts. TESSA, a site-based toolkit, helps prioritise ecosystem services and conduct comparative analyses under different land-use scenarios. These tools enhance decision-making by integrating ecological and economic considerations.
Monetary tools
Economic valuation tools convert environmental impacts into monetary terms to inform corporate decisions. The Corporate Ecosystem Valuation (CEV) framework uses cost-benefit analysis to highlight risks and opportunities tied to ecosystem services. Similarly, the Environmental Profit & Loss account (EP&L) by Kering calculates external costs like water use and greenhouse gas emissions across value chains.
“Absolute” ecological performance tools
These tools promote alignment with planetary boundaries and ecological thresholds. One Planet Approaches (OPA) and Science-Based Targets Network (SBTN) help organisations set science-aligned sustainability goals. The report suggests that implementing these tools may require changes in operational models to meet ecological limits.
Integrated accounting tools
Integrated accounting frameworks combine environmental, social, and financial data to measure sustainability. CARE-TDL integrates natural and human capital into financial accounting using a “maintenance cost” approach. ENCA tracks ecosystem changes across regions to measure natural capital depreciation and sustainability gaps. These tools support comprehensive performance monitoring and long-term planning.
WWF France’s Natural Capital Programme: Standing strong to meet the challenges
WWF France’s programme aligns with strong sustainability principles, aiming to integrate ecological boundaries into economic decision-making. Highlighted tools, including GBS and ENCA, demonstrate the potential for aligning corporate activities with ecosystem limits. Policymakers and businesses are encouraged to adopt these solutions to enhance sustainability and regulatory compliance.