This study reviews definitions of ‘nature-positive and explain their perspective on key differences between ‘nature-positive’ and net positive impact (NPI) or no net loss (NNL) strategies. The authors define the four elements essential for successful nature-positive corporate strategies: demonstrating positive biodiversity outcomes across the entire value chain, buy-in throughout the organisation, integrated consideration of different nature components, and measurable outcomes against fixed baselines. Then, they analyse trends in biodiversity commitments of the Global Fortune 100 companies and firms that have made recent net impact commitments, assessing their alignment with these elements and any evolution since 2016.

The study notes that biodiversity uptake increased in Fortune 100 companies since 2016, but with limited progress towards adopting measurable, time-bound commitments. Major improvements are needed in data availability and transparency, regulation, and sector-wide coordination to achieve socially equitable and nature-positive outcomes.

Transformative action is required to create production and consumption systems that actively enhance nature. The authors report the vast gap between what is required to reduce biodiversity loss and mitigate its associated risks and what is currently being delivered. To move closer towards nature-positive outcomes, they highlight practical steps that firms, sectors, and institutions can undertake.

The report highlights ESG risks and issues across the corporate landscape. The lack of progress in time-bound commitments and data transparency and availability present significant ESG risks for investors. The importance of implementing achievable, measurable, and socially equitable biodiversity commitments linked to larger societal goals is critical for the transition towards a nature-positive economy.

The authors suggest that companies adopt ‘nature-positive’ strategies characterised by their four key elements. Mandatory biodiversity disclosures that are third-party audited and enforced by regulation, similar to financial accounts, are necessary steps towards achieving the objectives of nature-positive commitments. Improved spatial and land use planning, biodiversity-related training, and senior management buy-in are essential to integrate ‘nature-positive’ principles throughout an organisation’s operations and supply chain and mitigate people-nature trade-offs while maintaining or enhancing local human wellbeing.