《自然资本议定书》是一个标准化框架流程,旨在生成可靠、可信且可操作的信息,为企业制定决策提供支持。

《自然资本议定书》通过纳入我们如何与自然,或更具体地说,如何与自然资本相互作用、相互影响,来支持更好地决策。

为什么应用《自然资本议定书》

企业致力于创造更大价值,变得更高效,做出更好决策。《自然资本议定书》旨在帮助实现这一目标。事实上,如果你尚未将自然资本纳入决策,那么很可能会错失重大风险和机会。

到目前为止,自然资本仍在很大程度上被排除在决策过程之外,即使被纳入,或前后自相矛盾,或对解释持开放态度,或受道德论证限制。为应对这些情况,本书提供标准化框架流程,用来识别、计量和估算对自然资本的影响和依赖。

《自然资本议定书》框架流程(图0.1)包括四个阶段(stage):“为什么”(why)、“做什么”(what)、“怎样做”(how)和“下一步”(what next)。四个阶段进一步细分为九个步骤(step),每一步骤都包含自然资本评估需要解决的具体问题。

《自然资本议定书》适用于在任何商业部门、地理区域和组织层面开展运营的企业。支持计量、估算自然资本并将其纳入企业当前管理体系。作为标准化框架流程,它包括在逻辑上连贯渐进的四个阶段:“为什么”、“做什么”、“怎样做”和“下一步”。四个阶段进一步细分为九个步骤,每一步骤都包含自然资本评估需要解决的具体问题。虽然以线性方式呈现,但步骤之间具有迭代关系,并允许用户对计量和估值方法进行适应性调整。

自然资本的图景

当前已有很多衡量、估算对自然资本影响和依赖的方法,企业可以使用它们为决策和战略制定提供信息,支持与利益相关方沟通。《自然资本议定书》是对所有现有方法和技术的补充,提供了一个标准化框架,遵循议定书的流程(包括4个阶段,共9个步骤)能够帮助企业更好地将自然资本纳入决策过程

虽然在国家层面已有关于自然资本核算accounting的倡议及举措,例如各国政府正在实施的联合国《环境与经济综合核算体系》(SEEA),世界银行领导的全球伙伴关系“财富核算与生态系统服务价值评估全球伙伴关系”(WAVES),但《自然资本议定书》的核心是支持跨部门、区域和产业链边界的企业决策。


The Natural Capital Protocol is a framework designed to help generate trusted, credible, and actionable information for business managers to inform decisions.

The Protocol aims to support better decisions by including how we interact with nature, or more specifically natural capital.

Why apply the Protocol

Every business wants to create greater value, be more efficient and make better decisions. The Natural Capital Protocol aims to help you to do this. In fact if you are not already incorporating natural capital into your decision making you are very likely to be missing significant risks and opportunities for your business.

Until now, natural capital has for the most part been excluded from decisions and, when included has been largely inconsistent, open to interpretation, or limited to moral arguments. The Protocol responds by offering a standardized framework to identify, measure, and value impacts and dependencies on natural capital.

The Protocol Framework (figure 0.1) covers four stages, “Why”, “What”, “How”, and “What Next”. Protocol Stages are further broken down into nine Steps, which contain specific questions to be answered when carrying out a natural capital assessment.

The Protocol is applicable to any business sector, operating in any geography, at any organizational level. It allows you to measure, value and integrate natural capital into your existing business processes. It does this through a standard framework that covers four stages; “Why”, “What”, “How” and “What Next”. These Stages are further broken down into nine Steps, which contain specific questions to be answered when integrating natural capital into your business processes. Although set out in a linear way, the Protocol is iterative and allows users to adjust and adapt their approach as they progress through the framework.

The Natural Capital Landscape

There are many existing approaches that businesses will be using to measure and value their impacts and dependencies, inform their decision making and strategy, and engage with stakeholders. The Natural Capital Protocol is complementary to all of these and provides a standardized framework to help include natural capital in decision-making.

While there are national level accounting initiatives such as the UN System of Environmental Economic Accounting (SEEA) implemented by governments, through for example, the World Bank led Wealth Accounting and Valuation of Ecosystem Services (WAVES) global partnership, the Natural Capital Protocol is focused at a business decision-making level and can be implemented across boundaries.

This translation was made available through in kind pro-bono support from Conservation International Japan, with contributions from KPMG AZSA Sustainability, Mitsubishi Corporation, and the Japan Fund for Global Environment.