Capitals Coalition

The overall objective of the Initiative is to advance human rights and positive outcomes for people through A framework for financial institutions – including banks, investors and insurers – to measure and value natural capital impacts and dependencies across the entities and portfolios that they finance, invest in or underwrite.

Use this resource to:

• Strategy: Establish the business case for undertaking a natural capital assessment that is relevant to your institution.
• Identify: Define what should be included in your natural capital assessment.
• Assess: Interpret results and identify actions that you can take.

Guidance that outlines a process organisations should follow to identify, measure and value their impacts and dependencies on the natural environment.

Use this resource to:

• Set and revise objectives: Use the guidance on how to identify and engage with stakeholders in order to set objectives for a natural capital assessment.
• Identify sustainability topics: Use the guidance on how to map the links between significant impacts and the business activities that affect or rely on them. This process helps organisations determine whether each impacted stakeholder is likely to affect their business model (and therefore enterprise value).
• Estimate value created: Use the guidance to value impacts and dependencies on natural capital. This methodology draws on organisational data, data collected from stakeholders and publicly available country- or sector-level data.

Guidance that outlines a process for organisations to follow so they can identify, measure and value their impacts and dependencies on social and human capital.

Use this resource to:

• Set and revise objectives: Use the guidance on how to identify and engage with stakeholders in order to set objectives for a social and human capital based assessment.
• Identify sustainability topics: Use the guidance to map the links between significant impacts and the business activities that affect or rely on them. This process helps the organisation determine whether each impacted stakeholder is likely to affect the business model (and therefore enterprise value).
• Estimate value created: Use the guidance to value impacts and dependencies on social and human capital. This methodology draws on organisational data, data collected from stakeholders and publicly available country- or sector-level data.