ISO 14054:2025

Natural capital accounting for organizations — Principles, requirements and guidance Published (Edition 1, 2025)

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.