Prim‑Lex Natural Capital: Eight‑Dimensional Ecological Balance Sheet (RCE‑B/S 3.0)——Full Alignment with the IPBES Business and Biodiversity Assessment

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a formalized mapping between IPBES indicators and existing disclosure frameworks, advancing natural capital accounting theory.

🏢実務担当者:Offers a standardized accounting model to streamline biodiversity reporting under GRI, TNFD, and ISSB, potentially reducing compliance costs.

🏛政策担当者:Supports the development of national natural capital accounting standards by demonstrating a fully aligned system with international frameworks.

In February 2026, representatives of nearly 150 IPBES member governments formally approved the Business and Biodiversity Assessment. Produced over three years by 79 experts from 35 countries, synthesizing over 5,000 references, the assessment provides the first-ever systematic examination of business dependencies and impacts on biodiversity. The assessment found that fewer than 1% of publicly reporting companies disclose their impacts on biodiversity, with an estimated USD 1.3 to 3.1 trillion in annual public subsidies flowing to nature-destructive activities, and USD 7.3 trillion in global public and private finance flows with directly negative impacts on nature in 2023, compared to only USD 220 billion 流向 biodiversity conservation and restoration——merely 3% of the former. Based on the Wood ‑ Force · RCE ‑ B/S model within the eight-dimensional framework of Prim ‑ Lex theory (Economic Climatology), this paper establishes a complete mathematical mapping between the Net Climate Equity equation ( ) and the IPBES assessment framework’s indicator system for business dependencies and impacts on biodiversity. It systematically upgrades RCE ‑ B/S 2.0 to Version 3.0 , forming a unified alignment matrix with four major international standard frameworks: IPBES, TNFD, ISSB, and GRI 101. Using three empirical cases——Amazon rainforest carbon asset accounting, Congo Basin debt ‑ for ‑ nature swaps, and Chinese corporate natural capital disclosure pilots —— this paper demonstrates the standardized application pathway of RCE ‑ B/S 3.0 in cross ‑ border natural capital accounting. The research shows that through RCE ‑ B/S 3.0 standardized accounting, enterprises can improve natural capital information exchange efficiency by approximately 25%—40% under the GRI 101 and ISSB nature disclosure frameworks, providing a complete mathematical language from China’s independent knowledge system for the transition of global natural capital accounting from “what to disclose” to “how to account.”

• Zenodo https://zenodo.org/records/20787272first seen 2026-06-22 04:25:25