How are the variables for the measurement of natural capital being elaborated?

Abstract

The definition of variables for the measurement of sustainability is studied in this work. The general objective is to indicate the variables of natural capital hitherto researched for sustainability, highlighting interdisciplinary studies. Because environmental resources are limited and, in certain cases, cannot be replaced, and because their exhaustion in the present can harm future generations and the well-being of society, public policies must be consistent with local and global sustainability. It is concluded that there are still limitations of the definitions of the variables for the purpose of measuring natural capital. Consequently, complicating the process of developing regional policies for the desired sustainability.

Keywords: Accounting measurement; Natural capital; Sustainability.