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No Net Loss (NNL) in Corporate Natural Capital Accounting (CNCA)

Technical Report

By Ian Dickie, Adams Koshy, Kerry ten Kate, Amrei von Hase
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A natural capital account can be used to quantify and compare the wider environmental benefits of planning for No Net Loss (NNL) or Net Gain (NG) of Biodiversity. However, such accounts have tended to over-simplify biodiversity and its ecosystem services in the past. Using a NNL or NG methodology, through a biodiversity metric, can improve this aspect of natural capital accounting frameworks and help organisations to show credible accounts with respect to biodiversity.

This paper defines a way of using Corporate Natural Capital Accounting (CNCA) to measure and report the wider environmental impacts of applying best practice methods (i.e. following the mitigation hierarchy) to achieve NNL/NG of biodiversity.