Accounting for Nature-Positive: Conceptual Foundations for Identifying Effective Organisation-Level Metrics and Targets

考虑自然积极性：确定有效组织层面指标和目标的概念基础

• 批准号: NE/W009404/1
• 负责人: Thomas Cuckston
• 金额: $ 4.19万
• 依托单位: University of Birmingham
• 依托单位国家: 英国
• 项目类别: Research Grant
• 财政年份: 2022
• 资助国家: 英国
• 起止时间: 2022 至 无数据
• 项目状态: 已结题
• 来源: https://gtr.ukri.org/projects?ref=NE%2FW009404%2F1
• 关键词: Accounting; Nature; Positive; Conceptual; Foundations

If humanity is to realise the vision of the Convention on Biological Diversity, of living in harmony with nature by 2050, then we must act to create a nature-positive economy. Indeed, the draft post-2020 global biodiversity framework, expected to be adopted at the United Nations Biodiversity Conference in Kunming, China in May 2022, articulates a global collective mission to "put biodiversity on a path to recovery by 2030." Defining a clear sense of what nature-positive business can mean in practice is crucial for realising this vision. Corporate reporting on climate change impacts has galvanised the business community into transitioning towards a net zero carbon economy. Organisations across the globe have been empowered to boldly declare their intentions to become net zero carbon businesses. This is a crucial pillar in addressing climate change. The recently launched Taskforce for Nature-related Financial Disclosures (TNFD) can likewise provide a crucial impetus for transitioning towards a nature-positive economy, driving the business community towards becoming a vital force for nature conservation. But to achieve this, it is essential that businesses can clearly see and understand what it might actually mean for them to become nature-positive. However, there are fundamental challenges to translating the principles that have been established for disclosing climate-related impacts into the context of nature-related impacts. In many ways, the disclosure of climate-related impacts is conceptually straightforward. A tonne of carbon dioxide has the same effect on climate change regardless of where or how it is emitted into the atmosphere. Therefore, even though there may be technical challenges to overcome regarding measurement, climate-related impacts are ultimately commensurable, meaning they can be reported in quantitative terms and are directly comparable across different organisations. Conversely, nature-related impacts are not commensurable. Whilst quantitative measurement of such impacts may sometimes be possible, these measurements will rarely be meaningfully comparable across different organisations. This fundamental incommensurability makes accounting for nature-related impacts inherently complex. A central task for TNFD will therefore be to cut through this complexity by articulating a clear set of principles for translating the global aspiration of a nature-positive economy into organisation-level metrics and targets that can drive substantive action on nature conservation. This fellowship will conduct an interview and document analysis study of the TNFD informal technical expert group, which is a self-selected group of expert stakeholders from NGO, IGO and business-oriented organisations. The aim of this study will be to understand and explain the way this expert group thinks about the meaning of nature-positive business action. This study will facilitate knowledge exchange by acting as a focal point for translating between this expert group and accounting scholarship. This fellowship will thus map the space of possibilities for rendering calculable the idea of nature-positive business, building strong and credible conceptual foundations for establishing effective organisation-level nature-positive metrics and targets.If the United Nations' mission to put biodiversity on a path to recovery by 2030 is not realised, the consequences for life on this planet will likely be dire. Humanity must transition rapidly to a nature-positive economy. TNFD offers an opportunity to galvanise the business community into making this transition. By enabling businesses to see and understand their place in this transition, this fellowship ultimately seeks to contribute to nature's recovery and restoration.

如果人类要实现《生物多样性公约》的愿景，到2050年与自然和谐相处，那么我们必须采取行动，创造一个对自然有利的经济。事实上，预计将于2022年5月在中国昆明举行的联合国生物多样性大会上通过的2020年后全球生物多样性框架草案阐明了“到2030年使生物多样性走上恢复之路”的全球集体使命。“明确界定自然积极的商业在实践中的含义对于实现这一愿景至关重要。关于气候变化影响的企业报告激励了商界向净零碳经济过渡。地球仪的组织已经被授权大胆宣布他们的意图成为净零碳企业。这是应对气候变化的关键支柱。最近成立的自然相关财务披露工作组（TNFD）也可以为向自然积极经济过渡提供关键动力，推动商界成为自然保护的重要力量。但要实现这一目标，企业必须清楚地看到并理解对他们来说，成为自然积极的人实际上意味着什么。然而，在将为披露与气候有关的影响而确立的原则转化为与自然有关的影响方面，存在着根本性的挑战。在许多方面，披露与气候有关的影响在概念上是直截了当的。一吨二氧化碳对气候变化的影响是一样的，不管它是在哪里或如何排放到大气中的。因此，尽管在测量方面可能存在技术挑战，但与气候相关的影响最终是可量化的，这意味着它们可以量化报告，并在不同组织之间进行直接比较。相反，与自然有关的影响是不可否认的。虽然有时可能对这些影响进行定量测量，但这些测量在不同组织之间很少有意义上的可比性。这一基本的不可分割性使得与自然有关的影响的核算本身就很复杂。因此，TNFD的一项中心任务是通过阐明一套明确的原则，将全球对自然积极经济的愿望转化为组织层面的指标和目标，以推动自然保护的实质性行动，从而打破这种复杂性。该研究金将对TNFD非正式技术专家组进行访谈和文件分析研究，该专家组是一个由非政府组织、政府间组织和面向商业的组织的专家利益攸关方自行挑选的小组。本研究的目的是了解和解释专家组对自然积极的商业行动的意义的看法。这项研究将促进知识交流，作为这个专家组和会计奖学金之间的翻译的协调中心。因此，该奖学金将绘制出各种可能性的空间，使自然积极的商业理念变得可计算，为建立有效的组织层面自然积极的指标和目标建立强大而可信的概念基础。如果联合国的使命到2030年使生物多样性走上恢复之路的使命没有实现，地球上的生命可能会受到可怕的后果。人类必须迅速过渡到一个自然积极的经济。TNFD提供了一个激励企业界进行这种转变的机会。通过使企业看到和理解他们在这一过渡中的位置，这项研究金最终旨在为自然的恢复和恢复做出贡献。

项目成果

Risks of Perverse Outcomes from Accelerating Natural Capital Thinking: A Reflection

加速自然资本思考带来的不良结果的风险：反思

• 发表时间: 2022
• 作者: Thomas Cuckston

Book Review: Extinctions: Living and Dying in the Margin of Error

书评：灭绝：在误差范围内生存和死亡

• DOI: 10.1177/03091333221109546
• 发表时间: 2022
• 期刊: Earth and Environment
• 作者: Cuckston T