这是开始重视自然资本的一年？

在2015年，企业，政府和非营利组织合作，共同实现几个历史的里程碑，包括推出的Sustainable Development Goals（SDGs）和巴黎协定在21STsession of the Conference of the Parties。

今年带来了新的希望，企业和政府将继续通过测量和计算自然资本的直接和间接影响，并依赖于拥抱大自然决策，投资和财务报告的价值。自然资本是这个星球上最有价值的资产之一，但许多大自然的服务基本上都是“看不见”的，因为他们没有在市场上交易，也不是传统的会计系统中获取自己的价值。

Globally, government and corporate accounts are missing more than$40 trillionfrom their balance sheets, likely a conservative estimate of the total value of natural capital worldwide. This value is too great to ignore and poses significant risks to companies and governments.

Natural capital is one of the planet’s most valuable assets, but many of nature’s services are essentially 'invisible.'

例如，a recent analysis超过1000个全球主要的生产和初级加工环节在73000亿$估计自然资本退化成本无价，大约在2009年估计风险业务的全球经济产出的13％。如果包括所有上游行业的影响总体还会更高。

If managed well, natural capital is a long-term asset, does not depreciate and can represent a cost-effective way of achieving multiple development goals, such as food and water security, climate change mitigation and adaptation. A well-managed forest, such as Rwanda’sNyungwe forest，可以调节水饮用，农业和水电，储存碳，支持授粉，并提供娱乐的机会。The private sectoris already realizing the economic benefits of restoring and conserving valuable natural capital.

一些recent developments suggest that 2016 is the year natural capital measurement and accounting will be more widely adopted by businesses to manage risks and dependencies, avoid impacts and costs, identify economically efficient business alternatives, develop sustainable product strategies and engage stakeholders more efficiently:

自然资本协议will be launched in July. The Natural Capital Coalition developed this framework to help companies measure their risks and dependencies on natural capital. A range of contributors, including EY, have collaborated to develop the protocol and are pilot-testing it.

自然不再只是环保部门，非政府组织，捐助者或基金会的领域。

一些SDGs有与自然资本的雄心勃勃的目标。例如，goal 15, known as "Life on Land,"sets a target to integrate ecosystem and biodiversity values into national and local planning, development processes, poverty-reduction strategies and accounts by 2020.

In the months preceding COP21, businesses committed to maintaining and securing natural capital as a cost-effective way to reduce climate emissions, support climate change adaptation and advance sustainable development. For example,众多的公司，我们的意思是商业联盟的成员，committed to remove commodity-driven deforestation from supply chains by 2020.

发行白宫a memorandumin October directing federal agencies to incorporate the value of natural infrastructure and ecosystem services into their planning, investment and regulatory decisions.

这些承诺和行动建立在私人和政府部门先前的发展，如2012米的自然资本宣言和哈博罗内宣言。

现在什么是新的，有什么不同？

Some observers feel that this natural capital "hype" is a recycling of previous global commitments and sustainability pledges. However, there are several key differences:

Nature is no longer only in the domain of environmental ministries, NGOs, donors or foundations but is increasingly a priority for finance ministers and CEOs across a range of sectors.

方法和工具进行测量，估价，占自然资本的提供评估风险和依赖关系，实现可持续发展措施进度，推进财政激励措施，以保持自然资本所需的定量科学和经济的方法。

价值观和自然资本的收益将只实现在完全融入会计和决策平台。

We suggest several actions for governments and businesses to capture and maintain natural capital benefits:

决策者提供了管理风险和自然资本的好处，包括自然基础设施所需的工具和信息。工具如自然资本协议和世界银行波方案帮助企业和政府确定如何自然资本融入他们的会计和决策过程。

环境保护署的战略议程，通过绿色基础设施保护水域旨在通过扩大社区合作使用天然基础设施和信息，以满足雨水管理义务清洁水法案的交换。

The recently launchedWBCSD自然基础设施业务平台also offers tools for business decision-makers considering natural infrastructure projects. The capability and needs related to measuring and accounting for natural capital will vary, so multiple, flexible, yet rigorous approaches and the right partnerships will be needed to measure natural capital dependencies and support effective decision-making.

Set science-based targets for natural capital.这些目标是指导努力来衡量和监测进展情况和管理的依赖和风险的关键。他们应该考虑的约束，并与个别公司或国家相关的机会，针对不同自然资本方面的考虑在其中的自然资本资产被过度使用或开发超过阈值的恢复发展，躺在安全边界内。

确定如何以及在何处自然资本的价值可以集成到现有的和新的金融机制将有助于促进奖励。

Develop metrics that matter.企业需要使用来自自然资本的测量得出的数据开发支持更好的决策有意义的指标。例如，为了表达对森林流域水电公司的依赖，应指标传达失去手术天或每年涡轮修理的费用毁林后发生水道沉淀的结果。

Facilitate the integration of natural capital into accounting processes.价值观和自然资本的收益将只实现在完全融入会计和决策平台。例如，identifying where and how to integrate the value of nature into the accounting process, such as input/output tables, is not straightforward. Harmonization of tools and language among accountants, scientists, economists and business leaders will be necessary for bridging these gaps.

确定维持在一个复杂的世界保护自然资本的机会。新的商业机会将出现，将需要新的策略，以捕捉自然资本对企业和政府的价值。城市政府and公司（PDF）支付生态系统服务，以确保清洁水的供应，而不是昂贵的中水处理设备和工艺支付。

Similarly, reinsurance products might be priced differently if the benefits and values of natural infrastructure for reducing risks from certain hazards were more fully integrated into risk models. Identifying how and where the values of natural capital can be integrated into existing and new financial mechanisms will help catalyze incentives needed to maintain natural capital.

监测和自然资本的进度报告。沟通是重要的共享数据,趋势nd progress toward desired goals so that solutions, tools and investments can be scaled up.

Many of these actions are being taken, but often in isolation. Collaboration between business, government, multilaterals and NGOs will be necessary to create synergetic tools, approaches and reporting mechanisms compatible for assessing progress toward sustainable development. The time for these actions is now — we have the commitments and momentum for a natural world that provides benefits to all parts of society.