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<p class="MsoBodyText"><span lang="EN-GB">This document provides terminology, principles, requirements and guidance for the preparation of natural capital accounts for organizations.</span></p>
<p class="MsoBodyText"><span lang="EN-GB">Natural capital accounts quantify the impacts from the organization’s activities on natural capital, or the dependencies of the organization on natural capital, or both.</span></p>
<p class="MsoBodyText"><span lang="EN-GB">The scope of natural capital accounts can be expanded to cover activities in the organization’s value chain.</span></p>
<p class="MsoBodyText"><span lang="EN-GB">There are two types of natural capital accounts, each with supporting schedules:</span></p>
<p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><!--[endif]--><span lang="EN-GB">the natural capital income statement;</span></p>
<p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><!--[endif]--><span lang="EN-GB">the natural capital balance sheet.</span></p>
<p class="MsoBodyText"><span lang="EN-GB">This document is applicable to all types of organizations (e.g. public, private (both listed and unlisted) or non-governmental organizations) across all sectors, and of any size (such as small to medium-sized enterprises (SMEs) and larger businesses) and to one or more sites at which they operate.</span></p>
<p class="MsoBodyText"><span lang="EN-GB">This document does not apply to national, sub-national or sector-wide natural capital accounts.</span></p>
Reģistrācijas numurs (WIID)
43270
Darbības sfēra
<p class="MsoBodyText"><span lang="EN-GB">This document provides terminology, principles, requirements and guidance for the preparation of natural capital accounts for organizations.</span></p>
<p class="MsoBodyText"><span lang="EN-GB">Natural capital accounts quantify the impacts from the organization’s activities on natural capital, or the dependencies of the organization on natural capital, or both.</span></p>
<p class="MsoBodyText"><span lang="EN-GB">The scope of natural capital accounts can be expanded to cover activities in the organization’s value chain.</span></p>
<p class="MsoBodyText"><span lang="EN-GB">There are two types of natural capital accounts, each with supporting schedules:</span></p>
<p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><!--[endif]--><span lang="EN-GB">the natural capital income statement;</span></p>
<p class="ListNumber1" style="mso-list: l0 level1 lfo1;"><!-- [if !supportLists]--><span lang="EN-GB" style="mso-fareast-font-family: Cambria; mso-bidi-font-family: Cambria;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt 'Times New Roman';"> </span></span></span><!--[endif]--><span lang="EN-GB">the natural capital balance sheet.</span></p>
<p class="MsoBodyText"><span lang="EN-GB">This document is applicable to all types of organizations (e.g. public, private (both listed and unlisted) or non-governmental organizations) across all sectors, and of any size (such as small to medium-sized enterprises (SMEs) and larger businesses) and to one or more sites at which they operate.</span></p>
<p class="MsoBodyText"><span lang="EN-GB">This document does not apply to national, sub-national or sector-wide natural capital accounts.</span></p>
