aBSTRaCT Mining companies face a significant closure liability burden, with the total asset retirement obligations for the 24 largest mining companies reaching the equivalent of 42 per cent of the mining industry's long-term debt. Meanwhile, our natural environment underpins half the global economy, yet it remains undervalued and unaccounted for. as ecosystems collapse, so too does the economic stability they uphold. Capital markets are waking up to this reality, bringing nature onto the balance sheet not just to recognise risk, but to account for critical value. For mining operations approaching closure, the question is no longer if we must account for natural assets, but how? Natural assets such as forests, rivers, soils and species, have traditionally been treated through a broadbrush approach to 'rehabilitation', overlooked in their value potential relative to technical assets and infrastructure. But what if we reimagined them as strategic assets, fundamental to post-mining value accretion? What if progressive, sustainable land transfer and stakeholder trust depended not only on technical remediation, but on nature's renewal? Forward-thinking companies are reframing natural assets as strategic value drivers in closure, not liabilities. acting for a nature-positive future can unlock capital, secure community trust, and leave an enduring legacy beyond extraction. To lead, companies must map, value, and integrate natural systems into closure planning. This means understanding the natural assets on and around site, understanding the flows of value they provide, and identifying opportunities for nature-centric opportunities in closure. Recognising, enhancing, and transferring nature's value in mine closure demands a shift in thinking. The choice before us is stark: treat nature as an externality and be left behind, or treat nature as an asset class which, if sustained, can unlock capital, reduce liability, and leave a positive legacy that endures long after operations cease.