Can Biodiversity Be Seen as an Intangible Asset?

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Can Biodiversity Be Seen as an Intangible Asset?
Federico Hechenleitner C., Member
Could biodiversity be considered as an intangible asset and as example, wildlife protection as an intangible business?
 

 
Could Biodiversity or Wildlife Protection Be Considered as an Intangible Asset
Dumisani Sibandze, Member
Every organisation must respond to the needs of its customers or clients, to legal and political constraints and to economic and technological ones.
Biodiversity is one (semi-)legal requirement an organisation and/or enterprise must meet. Before an organisation and/or enterprise resumes operation one of the requirement to be met is Environmental Impact assessment (EIA) and Comprehensive Mitigation Plan (CMP). This kind of cost incurred by the organisation usually appear at the end of a balance sheet as intangible asset. Accountants view it as a non physical asset or a non current asset. So it must be viewed as an intangible asset.
 

 











 

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