Both internal and external stakeholders of organisations are increasingly aware of the importance of natural capital in creating sustainable value. Corporate reporting on natural capital has been growing considerably over the past couple of decades, particularly for issues such as climate change, water and waste. Yet, quantified data disclosed is currently essentially limited to annual flows, such as resource use or emissions, failing to account for net impact on natural capital. This paper proposes new conventions to double-entry bookkeeping to facilitate net biodiversity impact accounting and disclosure. Case study applications involve assessing the net ecosystem impacts of both the Nimes-Manduel-Redessan train station and Cossure offset projects, in the South of France, to record the periodic and accumulated changes in ecosystem extent and condition, without compromising the incommensurability of biodiversity components. Assuming the two projects belong to the same business, the scaling up of project-level data and their aggregation at the company level are demonstrated through the development of Statements of Biodiversity Performance and Position.

组织的内部和外部利益相关者都越来越意识到自然资本在创造可持续价值中的重要性。在过去的几十年中，有关自然资本的公司报告已经大大增加，特别是在诸如气候变化，水和废物等问题上。但是，目前披露的量化数据基本上仅限于年度流量，例如资源使用或排放，无法说明对自然资本的净影响。本文提出了两次重复簿记的新公约，以促进净生物多样性影响的核算和披露。案例研究应用程序涉及评估法国南部尼姆-曼德埃尔-雷德桑火车站和Cossure抵消项目对生态系统的净影响，记录生态系统范围和状况的周期性和累积变化，而不会损害生物多样性组成部分的不可估量。假设两个项目属于同一业务，则通过制定《生物多样性绩效和地位声明》来证明项目级数据的按比例放大及其在公司一级的汇总。