What Natural Capital Disclosure for Integrated Reporting ? Designing and Modelling an Integrated Financial - Natural Capital Accounting and Reporting Framework

"This paper argues that a solid accounting foundation is required for these to be able to effectively incorporate the broader and longer term social and environmental consequences of corporate decision-making. To support this argument, this paper first provides a brief review of Natural Capital accounting methods and main reporting practices. Based on this analysis, the paper proposes the key principles and methodological foundations for an Integrated Financial – Natural Capital Accounting and Reporting Framework which can be used to fulfil the aspirations of IR guidelines."