The integration of nature into financial decision-making is moving from aspiration to requirement. With growing expectations from regulators, investors and markets, and the launch of a Taskforce on Nature-related Financial Disclosures (TNFD), companies now need robust, comparable data on the state of nature in and around their operations and value chains.

RSM UK’s Rich Hall has become the UK’s first Accounting for Nature-Accredited Auditor, giving clients access to an internationally recognised system for certifying and assuring nature-related information.

What is Accounting for Nature (AfN)?

AfN is a not-for-profit organisation providing a science-based global standard for measuring, reporting and verifying changes in the state of nature for natural assets such as soil, water, vegetation and ecosystems. Created in Australia, where RSM already has a number of accredited auditors, its framework is used by landholders, businesses, investors and governments around the world to create environmental accounts that translate ecological health into a common unit of measure, enabling comparability and integration into financial decision-making.

To make credible public claims or to link nature outcomes to carbon or biodiversity credits under AfN’s rules, organisations must undergo an independent audit by an AfN-Accredited Auditor.

Why this certification matters

• Nature-related impacts and dependencies are increasingly material.
• Investors and lenders want decision-grade data for risk assessment.
• Reporting frameworks (e.g. TNFD, ISSB) and policy initiatives are converging on nature as part of ESG disclosures.
• Nature-positive projects and blended-finance mechanisms require credible metrics to unlock capital.
• Stakeholders and regulators are scrutinising green claims, making independent assurance essential to build trust and avoid reputational risk.

Until now, organisations seeking AfN-certified independent audits had to look overseas. Rich Hall’s accreditation brings this capability in-market, backed by RSM’s ESG practice.

4 key benefits of Accounting for Nature certification for UK businesses

Independent, credible assurance

An AfN-certified independent audit verifies that an organisation’s environmental account meets the global AfN standard and, where required, provides limited or reasonable assurance under ISAE 3000/UK assurance standards. This gives investors, partners and regulators confidence in the data’s accuracy and completeness.

Unlocking certification and market access

Independent audits by accredited auditors are mandatory for organisations wishing to obtain AfN’s Certified Independent Audit status, often a prerequisite for participating in nature-credit schemes, linking nature outcomes to carbon projects or substantiating ‘nature-positive’ claims.

Better decision making and risk management

Reliable, comparable nature data enables boards and management to understand dependencies and integrate them into strategy, risk and capital allocation.

Enhanced reporting and reduced greenwash risk

Independent assurance strengthens ESG disclosures, supports compliance with emerging reporting frameworks and protects reputation in an environment of growing scrutiny.

What clients should consider

• Map dependencies and impacts on key natural assets.
• Identify where AfN-aligned environmental accounts could support reporting, investment cases or participation in markets.
• Engage early to design data collection and controls that meet assurance requirements.
• Understand the certification pathway – whether AfN-Verified or Certified Independent Audit – that best suit intended use and stakeholder expectations.

As the drive towards nature-positive business gathers pace, credible evidence of ecological outcomes will be as important as financial results. By combining AfN-independent audit certification capability with RSM’s ESG advisory and assurance expertise, we can help organisations measure what matters, report with confidence and play a leading role in emerging nature-related markets.

Please get in touch with Rich Hall or our ESG and Sustainability Services team to explore how we can support your business goals.

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