International Standard
ISO 14054:2025
Natural capital accounting for organizations — Principles, requirements and guidance
Reference number
ISO 14054:2025
Edition 1
2025-10
Preview
ISO 14054:2025
43270
недоступно на русском языке
Опубликовано (Версия 1, 2025)

ISO 14054:2025

ISO 14054:2025
43270
Язык
Формат
CHF 181

What is ISO 14054?

ISO 14054 provides a framework for organizations to measure, value, and account for their interactions with nature. It sets out the principles, requirements, and guidance for preparing natural capital accounts — structured reports that combine financial, environmental, and socio-economic information to show how an organization depends on and impacts natural systems.

By integrating nature’s value into business decision-making, ISO 14054 helps organizations move beyond traditional financial metrics to capture a fuller picture of performance and risk.

Why is ISO 14054 important?

Every organization relies on natural capital — from clean water and fertile soil to biodiversity and climate stability. Yet, these dependencies are often invisible in financial reporting. ISO 14054 provides a transparent and repeatable method to quantify and communicate these relationships, revealing both risks and opportunities linked to nature.

It supports better-informed decisions, fosters accountability, and helps organizations align with sustainability reporting trends, regulatory expectations, and investor demands for environmental transparency.

 

Benefits

  • Brings nature into business decision-making by integrating environmental and financial data
  • Identifies risks and opportunities related to natural resources, ecosystems, and biodiversity
  • Enhances communication with stakeholders such as investors, regulators, and the public
  • Supports alignment with ESG reporting and sustainable finance frameworks
  •  Promotes transparency and auditability in how organizations value and manage natural capital

 

FAQ

Any organization—public or private, large or small—seeking to understand and report its impacts and dependencies on nature. It’s particularly useful for sustainability managers, accountants, economists, and environmental professionals.

Natural capital accounts can complement financial accounts by linking environmental information to economic performance, providing a more complete basis for strategic and investment decisions.

Yes. ISO 14054’s transparent process and documentation requirements allow natural capital accounts to be reviewed, assured, or audited by external parties if desired.

Общая информация

  •  : Опубликовано
     : 2025-10
    : Опубликование международного стандарта [60.60]
  •  : 1
  • ISO/TC 207/SC 1
    13.020.10 
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