Introduction

The paper outlines efforts by TNFD, GRI and SBTN to integrate state of nature metrics into frameworks supporting assessment, disclosure, transition planning and target-setting. It reflects a multi-year collaboration with the Nature Positive Initiative (NPI) to align market approaches and reduce fragmentation in nature-related reporting.

Objective and context

The objective is to incorporate standardised state of nature metrics into existing frameworks to improve consistency in measuring nature-related dependencies, impacts, risks and opportunities. Over 150 companies are preparing science-based nature targets, with more than 50 targets already validated across 11 firms, indicating growing market adoption.

Conceptual foundations for state of nature measurement in assessment, disclosure, transition planning and target setting

State of nature refers to ecosystem extent, condition and species populations, including extinction risk. Ecosystem services depend on these factors, spanning provisioning, regulating and cultural services. Degradation may increase short-term outputs but reduces broader ecosystem functionality, creating financial risks for organisations and affecting stakeholders reliant on these services.

State of nature measurement across use cases

Across assessment, disclosure, transition planning and target-setting, organisations apply metrics such as ecosystem condition, species abundance and extinction risk. Corporate disclosures vary in format but increasingly align with TNFD, GRI and ESRS frameworks. Examples show firms using biodiversity sensitivity rankings, habitat assessments and species data to inform risk management and reporting practices.

Assessment

Measurement focuses on evaluating ecosystem extent and condition, alongside species data, to understand dependencies and impacts. Indicators include habitat quality, species richness, water quality and pollution levels. These metrics support identification of nature-related risks and opportunities, informing decision-making and prioritisation of actions.

Disclosure

Companies disclose state of nature metrics through integrated reports, sustainability reports and supporting datasets. Reporting often includes species at risk, protected areas near operations and biodiversity indicators. Cross-framework alignment is common, with disclosures mapped across TNFD, GRI and other standards to enhance comparability and transparency.

Transition planning

State of nature metrics inform transition strategies aimed at reducing environmental pressures. Activities such as ecosystem restoration, conservation and sustainable resource use can improve ecosystem condition and resilience. These actions support long-term business continuity by maintaining ecosystem service flows and reducing exposure to nature-related risks.

Target-setting

Metrics underpin science-based targets aligned with global biodiversity goals, including halting and reversing nature loss by 2030. Approaches such as the IUCN RHINO framework guide organisations in addressing direct, value chain and investment impacts. Case studies demonstrate use of spatial data and threat analysis to prioritise interventions and reduce species extinction risk.

Proposed framework and standards updates

The paper proposes embedding NPI’s consensus metrics within TNFD, GRI and SBTN frameworks. These metrics were piloted by 29 companies across over 50 sites in 23 countries, covering sectors such as agriculture, mining and energy. Over two-thirds of consultation respondents agreed the metrics were clear, practical and decision-useful, supporting further refinement and adoption.