The concept of rethinking capitals is about pushing boundaries; how do organisations report or value capitals beyond the financial? Our survey from 2016 ‘Natural capital: help for mainstream reporting’ by Andrew Prosser, was published by ICAEW as one of the Rethinking Capitals Series 2 articles.
Our objectives with this piece of research were to gauge how far natural capital is already addressed in mainstream reporting, and to indicate what companies should be reporting in the future. Does it add anything new to investor and stakeholder assessment of corporate value, and the interplay with environmental issues?
http://www.icaew.com/en/technical/sustainability/rethinking-capitals/upcoming-publication