Natural Capital Accounting: The Eight‑Dimensional Ecological Balance Sheet (RCE‑B/S 2.0) —— A Proposal for Global Standardization

The year 2026 marks an institutional turning point for global natural capital accounting, with the formal implementation of the GRI 101 Biodiversity Standard and the official launch of the ISSB‘s nature‑related disclosure standard‑setting project, shifting the landscape from voluntary initiatives toward mandatory disclosure. However, existing frameworks still face methodological gaps in three critical dimensions: cross‑border coordination of carbon rules, the追溯 of historical emission responsibilities, and the discounting of future emission commitments. Based on the Wood·RCE‑B/S (Regional Carbon Endowment Balance Sheet) model within the eight‑dimensional framework of Prim‑Lex theory (Economic Climatology), this paper proposes the RCE‑B/S 2.0 global standardization framework, defining Net Climate Equity (E) as ecological assets minus historical emission liabilities minus the present value of future emission commitments. This paper develops a complete mathematical formulation, clarifies the physical‑economic meaning and data sources of each symbol, and conducts standardized accounting demonstrations across three major carbon markets: the EU Emissions Trading System (EU ETS), China‘s national carbon market, and the California cap‑and‑trade program (WCI). Sensitivity analysis shows that through RCE‑B/S 2.0 standardized accounting, enterprises can reduce cross‑border carbon compliance costs by approximately 12%–18% within the GRI 101 and ISSB nature disclosure frameworks, offering an Eastern systemic governance language for global natural capital accounting to transition from “what to disclose” to “how to account.”