Before building your Environmental Account and associated Environmental Asset Account(s), there are several resources available to help you. For a step by step guide please refer to the Environmental Account Rules, which outlines the 5-Step process for Environmental Account design, from registration through to certification.

Training

Accounting for Nature has developed an online Environmental Accounting training course that walks you through how to build a Certifiable Environmental Asset Account. The course is suited for various stakeholders, including landholders, environmental practitioners, the corporate sector, and policymakers. Accounting for Nature requires at least one person on the Environmental Account build team to have completed the training course in order to register and certify an Environmental Account. For questions about our online training course, contact us at training@accouontingfornature.org or sign up for a free preview through our Learning Centre.

Workshops, training packages and technical assistance

Accounting for Nature offers workshops and training packages tailored to our customer’s needs. Customised training workshops can be delivered as half-day, full-day, or multi-day, online or face-to-face events. We also provide on-demand technical assistance to support Environmental Account development, including guidance on applying the Accounting for Nature® Framework in practice.

Accredited Training Providers

To ensure broad access to high-quality, place-based and discipline-specific learning, Accounting for Nature works alongside a network of Accredited Training Providers. These providers deliver in-depth training programs aligned with the Accounting for Nature Framework, often bringing specialist expertise, local knowledge, and applied field experience.

Working with Accredited Training Providers allows participants to benefit from:

• Structured, curriculum-based training delivered by qualified third parties

• Practical, hands-on learning in local or sector-specific contexts

• Expanded training availability across regions and industries

• Independent education pathways that support consistent application of the Framework

This approach ensures that training delivery is scalable, accessible, and responsive to diverse user needs. Importantly, Accredited Training Providers complement Accounting for Nature’s own workshops and technical support services. We do not compete with these providers; instead, we work in partnership to strengthen capability across the system and ensure consistent, high-integrity application of the Framework.

For more information on these resources, please fill out the expression of interestor contact us at training@accountingfornature.org.

Experts

When designing and building an Environmental Account, you may choose to engage an Accounting for Nature® Accredited Expert. Under the Accounting for Nature® Framework, there are two types of Accredited Experts:

Asset Experts have asset-specific scientific expertise, including experience in data collection and field assessments within their respective field(s) (i.e. native vegetation, fauna, soil, water, marine, etc.).

General Experts have relevant environmental or sustainability accounting skills. These experts may require the support of an Asset Expert where specific Methods require specialist scientific expertise.

All Accredited Experts have the capacity to lead the development of an Environmental Account.

Find an Accredited Expert in our Expert Directory.

Fees

It is important to consult the Fee Schedule to understand the fees involved in developing an Environmental Account and associated Environmental Asset Accounts. We are a not-for-profit organisation. All fees are charged on a cost-recovery basis.

This is the first step in your Environmental Account journey. It requires you to identify the purpose, scope, and claims of your Environmental Account, which will inform the Environmental Asset(s) and Method(s) to be included.

Defining the purpose of the Environment Account is the first and one of the most critical steps during the Environmental Account design, as it informs all other decisions surrounding the account.

Things to consider when defining the purpose are:

• What is the aim of your Environmental Account or Environmental Asset Account and how will it be used?

• What are the intended claims?

• Who is the target audience?

• What types of decisions is it intended to inform?

Each environmental asset you have prioritised and selected to be included in your Environmental Account will be represented by an Environmental Asset Account. Each Environmental Asset Account must be designed to ensure the scope is appropriate to the intended purpose and any associated claims. The scope of the Environmental Asset Account refers to the design parameters and should consider:

• The spatial boundary

• Accuracy levels

• Reporting period

• Attribution

• Inclusion of the optional Pcond

For guidance on defining the scope of your Environmental Account and associated Environmental Asset Accounts, please refer to the Environmental Account Rules and the Materiality Guidelines.

Next, you need to decide what Method(s) to use to measure the condition of your chosen environmental asset(s). You can choose from existing Method(s) or create a new Method if those available aren’t fit for your purpose.

Methods

Accredited Methods are developed for a specific environmental asset, which means that you need to select an Accredited Method for each Environmental Asset Account in your Environmental Account (e.g. native vegetation, soil, and freshwater).

Each Method provides clear instructions on how to build your Environmental Asset Account, including details of asset stratification, what Indicators to measure, how to conduct field sampling or data processing, and how reference benchmark data is determined. These Method outputs will form the basis of your Environmental Account Registration and Certification.

Contact an Accredited Expert should you need guidance or assistance implementing your selected Method(s).

For help with understanding and determining reference benchmarks, accuracy levels, setting condition targets or how to use historic data in your Environmental Account, please refer to our Environmental Account Rules and Method Rules.

You can view current Accredited Methods via our Method Catalogue.

Environmental Account Registration Form

The second step in the five-step process is registering your Environmental Account with Accounting for Nature. This step is a crucial checkpoint to confirm the proposed Environmental Account design is suitable for the declared purpose, intended claims, and aligns with the selected Method(s). After successful registration, Environmental Accounts are featured on our public Environmental Account Registry.

Environmental Accounts can be registered either as private or public. A private Environmental Account will not appear on the Environmental Account Registry and the Account Holder is not permitted to make any public claims, and is restricted to only making statements for internal, peer-to-peer, or business-to-business confidential purposes.

To register your Environmental Account, you must submit a completed Environmental Account Registration Form and supporting documents such as the Environmental Account details, relevant maps of the accounting area, details of stratification, assessment units, sampling plan, and details of the reference benchmark approach.

Each Environmental Account Registration Form captures information for one Environmental Asset Account. An Additional Environmental Asset Account Registration Form must be completed to register additional environmental assets (see below).

We will also ask for information about the Account Holder, logo and a photo of the Environmental Account area, which will be used for the Environmental Account Registry.

N.B. We strongly recommend registering your Environmental Asset Account(s) before commencing fieldwork data collection. This is to ensure any relevant feedback can be communicated to avoid Certification non-conformance.

Additional Environmental Asset Account Registration Form

If your Environmental Account has more than one Environmental Asset Account, please complete the Environmental Asset Account Registration Form for each additional environmental asset to be included as part of the Environmental Account.

Portfolio Registration Form

Some Environmental Accounts may fall within a Portfolio. A Portfolio is where multiple separate Environmental Accounts are individually registered and grouped under the management of a single entity, the ‘Portfolio Manager’. For more information about Portfolios please refer to the Environmental Account Rules.

To register a Portfolio, submit the Portfolio Registration Form and supporting documents.

Data Licence Agreement

In signing the registration form(s), you agree to the terms and conditions set out in the Data License Agreement.

Once an Environmental Account and any associated Environmental Asset Accounts have been registered, it is time to collect and compile the data to calculate the Econd® and, where applicable, the Pcond.

Data Collection

Data collection must be done in accordance with the selected Method(s). Each Method provides instructions on what to measure and how to measure it, in order to understand the condition of an environmental asset.

Remember: For an Environmental Account to be Certified by Accounting for Nature, it must use robust and unbiased data to measure the condition of environmental assets and adhere to the data requirements outlined in the applicable Method(s) and guidelines.

Indicator Condition Scores & The Econd®

Indicator Condition Scores (ICS) are calculated for each measured indicator by applying Method-specific formulas.

You must calculate the Econd® (and Pcond) score(s) in accordance with the Method. This typically involves aggregating the ICS and applying an area weighting factor.

Spreadsheet template for calculating the ICS and Econd® are available for some Methods on request.

Once you’ve calculated your Baseline Econd®, you may choose to set a condition target for your Environmental Asset Account(s).

Condition targets are optional and are used to describe a particular environmental asset's intended or desired condition. The target condition might be the same as the reference condition, where the goal is to restore an environmental asset to its original state. On productive lands, the condition target often represents the most realistically attainable condition considering the context, costs, and production demands on the land. Please refer to the Environmental Account Rules for further information on setting condition targets.

For each Environmental Asset Account, you must produce a Technical Report specifically designed for the respective environmental asset. The Technical Report is certified by Accounting for Nature as a fundamental component of an Environmental Asset Account to ensure transparency and to add context to the Econd® (and Pcond). As such, it should be written in a manner that is easily accessible to the target audience.

Accounting for Nature has a standardised template for the Technical Report which Account Holders will be given access to following successful registration.

The build stage may be iterative, with data from the field informing decisions as you progress to Certification. If significant amendments are required to the registered Environmental Account (such as a change in the Method selected), a Project Registration Amendment Request should be submitted to update the registration details.

Once all the data has been collected, in accordance with your selected Method(s), you are ready to start preparing your Environmental Account and Environmental Asset Account(s) to submit for Certification.

Certification Pathways

Accounting for Nature provides two pathways for users to certify their Environmental Accounts. Account Holders should refer to the Audit Rules to understand which Certification pathway is most appropriate, relevant to the purpose, claims and intended use of the Environmental Account.

Certified - Independent Audit

If you seek to have your Environmental Account Certified - Independent Audit, you will need to engage an Accounting for Nature® Accredited Auditor to obtain either a limited or reasonable Assurance Audit for the Environmental Account and associated Environmental Asset Account(s).

An assurance engagement involves a Account Holder engaging an Accredited Auditor to provide an independent conclusion as to the reliability, accuracy and completeness of the matters being audited.

Certified - AfN Verified

If you are seeking Certification - AfN Verified, you must submit a Technical Assessment Application Form together with all Environmental and Asset Account data, including the Technical Report to Accounting for Nature. These documents will undergo a Technical Assessment against the certification criteria set out in the Standard and the relevant Method-specific criteria to confirm the Environmental Account is eligible for Certification.

For further details on the Technical Assessment process, please refer to the Environmental Account Rules.

Certification

To be eligible for Certification, the following documentation is required:

✔ Completed Technical Report for each Environmental Asset Account

✔ All Environmental Asset Account data (including GIS files, raw data, workbooks, photos and any
supporting material such as correspondence with experts or consulted papers, studies or resources)

✔ Independent Audit Report OR AfN Verification Report

✔ Completed Certification Application Form (which includes the Compliance and Good Faith
Statement)

To submit your Environmental Account for Certification, complete the online Environmental Account Certification Application Form.

Our team will review the submission and, if eligible, Certify the Environmental Account as Certified - Independent Audit or Certified - AfN Verified, depending on the selected Certification Pathway. The review includes the following steps:

1. We will assess the Environmental Account and associated Environmental Asset Accounts against the Certification Criteria set out in the Standard and the relevant Method-specific criteria.

2. When your Environmental Account is successfully Certified, you will be required to sign a Certification License Agreement and pay the initial Trustmark Licence fee. Depending on how your Environmental Account will be used, you may need to sign a Unit & Product Licence Agreement.

3. We will then provide access and permission for you to use the Environmental Asset Account Trustmark(s), and associated marketing assets via a secure password-protected folder.

4. If the Environmental Account is publicly registered, it will be featured as a Certified Environmental Account in the Environmental Account Registry. The Environmental Account webpage will feature a unique Certification Passport, and each Environmental Asset Account will have its own dedicated webpage with further details and link to the Technical Report.

Once your Environmental Account is successfully Certified, you will be authorised to use the Accounting for Nature® Trustmark, and marketing assets in line with our Claims Rules and Certification Licence Agreement.

After the first year of certification, the following is required to ensure your Environmental Account remains active on the Environmental Account Registry.

• Payment of all applicable fees is up to date, including the ongoing Registry Fee and ongoing Certification Trustmark Licence Fee. These yearly fees support us in undertaking ongoing due diligence and monitoring of the Environmental Account and the associated Environmental Asset Account(s).

• In non-certification years, you must prepare and submit the Annual Certification Compliance Report (ACCR) to outline any material changes to environmental condition or management within your Environmental Account boundary.

Repeat Step 3-Build and Step 4-Submit at least once every five years.

New data is required to be collected and certified at least every five years, although some Methods may require data to be collected more frequently. Your selected Method(s) will outline how data is to be collected in subsequent reporting periods.

The Environmental Account and Environmental Asset Account(s) must be audited in accordance with the requirements of either the Independent Audit pathway or the AfN Verified Certification pathway at least once every five years OR, as per any specific timing requirements outlined in the relevant Method(s) being applied, OR, whenever an update to your Environmental Account or Environmental Asset Account is submitted for Certification.

We reserve the right to initiate audits of Environmental Accounts should we suspect a material change has occurred and it has not been reported or for any other reason we deem necessary.