The ACCA Global Forum for Sustainability has explored the concept of 'net positive' natural capital ambitions. The concept is simple, but complex to apply in practice. Leading companies are looking to have a positive impact on natural capital. The paper collates various views and opinions expressed by forum members. ACCA is the global body for professional accountants, offering business-relevant qualifications to people around the world. The organization aims to develop capacity in the profession and encourage the adoption of consistent global standards. Its values are aligned to the needs of employers in all sectors and ensure that its qualifications meet the diverse needs of trainee professionals and their employers. The organization supports its members and students in 173 countries, helping them to develop successful careers in accounting and business, with the skills needed by employers.
