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

如果人类要实现《生物多样性公约》的愿景，即到2050年与自然和谐共处，那么我们必须采取行动，创造一个有利于自然的经济。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会议上通过的2020年后全球生物多样性框架草案，阐明了一项全球集体使命，即“到2030年使生物多样性走上恢复的道路”。对积极性质的企业在实践中可能意味着什么有一个清晰的认识，这对于实现这一愿景至关重要。企业对气候变化影响的报告刺激了企业界向净零碳经济过渡。全球各地的组织都已获得授权，可以大胆宣布它们打算成为净零碳企业。这是应对气候变化的重要支柱。最近成立的与自然有关的财务披露特别工作组(TNFD)同样可以为向自然积极的经济过渡提供关键动力，推动企业界成为自然保护的重要力量。但要实现这一点，至关重要的是，企业能够清楚地看到并理解对它们来说，变得积极自然实际上意味着什么。然而，将为披露与气候有关的影响而制定的原则转化为与自然有关的影响方面存在根本性的挑战。在许多方面，气候相关影响的披露在概念上是直截了当的。一吨二氧化碳无论在哪里或以何种方式排放到大气中，对气候变化的影响都是一样的。因此，尽管在衡量方面可能存在需要克服的技术挑战，但与气候相关的影响最终是可相称的，这意味着它们可以量化报告，并可在不同组织之间直接进行比较。相反，与自然有关的影响是不可相称的。虽然有时可以对这些影响进行量化衡量，但这些衡量标准在不同组织之间很少有意义的可比性。这种根本的不可通约性使得对与自然有关的影响的核算本身就很复杂。因此，TNFD的一项中心任务将是通过阐明一套明确的原则来打破这种复杂性，将全球对自然积极经济的渴望转化为组织层面的衡量标准和目标，以推动在自然保护方面采取实质性行动。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，该专家组是一个由来自非政府组织、政府间组织和以商业为导向的组织的专家利益攸关方自选的小组。这项研究的目的将是理解和解释这个专家组对自然--积极的商业行动的意义的思考方式。这项研究将作为该专家组和会计学术之间的翻译联络点，促进知识交流。因此，这一奖学金将绘制出可能的空间，使自然积极业务的想法变得可计算，为建立有效的组织层面的自然积极指标和目标建立坚实而可信的概念基础。如果联合国的使命--到2030年使生物多样性走上恢复的道路--不能实现，对地球上的生命的后果可能是可怕的。人类必须迅速向自然积极的经济转型。TNFD提供了一个机会，激励企业界进行这一转型。通过使企业能够看到和了解他们在这一转变中所处的位置，这种奖学金最终寻求为自然的恢复和恢复做出贡献。

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.