Measuring and Disclosing Corporate Valuations of Impacts and Dependencies on Nature
探讨了用财务指标衡量企业对自然的影响和依赖（即自然资本会计）如何提升透明度、辅助决策，并推动企业保护自然资源。
Calibrating environmental impacts and dependencies in financial metrics, known as natural capital accounting (natural capital valuations; assessments), is critical for transparency and effective decision-making. Understanding the financial impact of a firm’s effects and dependencies on nature not only surfaces new priorities and insights, but also informs and encourages companies’ efforts to protect natural resources. Given that transparency and accountability go hand-in-hand, natural capital valuations help companies mitigate impacts and dependencies on the natural world.