Library | ESG issues

Biodiversity

Biodiversity encompasses the variety of life on Earth, forming the ecosystems that support human well-being and economic activity. All industries rely on healthy ecosystems for resources and services, making biodiversity preservation critical for economic stability. Biodiversity loss introduces material risks including supply chain disruptions, regulatory challenges, and reputational damage, while also creating investment opportunities in biodiversity restoration and natural resource management.

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Secretariat of the Convention on Biological Diversity (CBD)

Government Sponsored / Multilateral Organisations
Secretariat of the Convention on Biological Diversity (CBD) supports implementation of the UN Convention on Biological Diversity by coordinating global biodiversity policy, meetings, and reporting. It provides technical, scientific and administrative support to governments, promotes biodiversity conservation, sustainable use, and equitable benefit-sharing, and facilitates international cooperation on nature and ecosystems.
Organisation

Integrating nature & biodiversity into investment: An asset owner perspective

Pensions for Purpose
The report examines how asset owners integrate nature and biodiversity into investment. Based on interviews with 20 global asset owners and managers, it finds growing recognition of financial materiality, limited governance and data maturity, early TNFD adoption, and reliance on climate-aligned ESG processes.
Research
30 January 2025

Stakeholder engagement and science-based targets for nature

Science Based Targets Network (SBTN)
This report provides guidance for companies on integrating affected stakeholder perspectives into science-based targets for nature, emphasising Indigenous rights, equity, and due diligence. It outlines who to engage, how to engage, and how to evaluate engagement across the SBTN five-step process.
Research
24 October 2024

A roadmap for upgrading market access to decision-useful nature-related data

Taskforce on Nature-related Financial Disclosures (TNFD)
The TNFD roadmap outlines actions to improve market access to decision-useful nature-related data. It proposes data principles, pilot testing and a potential Nature Data Public Facility to address data quality, comparability, cost and accessibility for corporate reporting, target setting and transition planning.
Research
30 October 2024

Developing an approach to nature risk in financial services

Climate Financial Risk Forum (CFRF)
The report outlines how financial institutions can assess and manage nature-related risks by integrating climate–nature interactions, systemic risk concepts and TNFD-aligned approaches. It highlights data gaps, tipping points, and scenario analysis to support prudent risk management and strategic decision-making.
Research
23 October 2025

The global human impact on biodiversity

Global meta-analysis of 2,133 studies finds human pressures consistently shift community composition and reduce local biodiversity across terrestrial, freshwater and marine systems, but do not cause uniform biotic homogenisation. Impacts vary by pressure, organism group and spatial scale, informing conservation benchmarking.
Research
26 April 2025

Nature as Shareholder: Who speaks for the Trees?: The opportunities and challenges of nature owning shares of companies

Parry Field Lawyers
The paper examines the legal and practical implications of nature owning company shares, drawing on New Zealand precedents for legal personhood. It outlines governance models, challenges, and potential impacts on corporate purpose, investment, and long-term decision-making.
Research
7 August 2025

Nature-related risks and the duties of directors of Canadian corporations

Resilient LLP
This legal opinion examines whether nature-related risks are foreseeable and material for Canadian companies. It concludes directors must consider, manage and, where material, disclose such risks to meet fiduciary and care duties under Canadian corporate and securities law.
Research
29 July 2025

Green finance was supposed to contribute solutions to climate change. So far, it’s fallen well short

The article argues that while climate disclosure and green finance initiatives have expanded since Mark Carney’s “tragedy of the horizon” speech, they have failed to shift capital at the scale required to address climate and nature risks. It contends that deeper structural reforms to financial valuation, incentives and capital allocation are needed to move beyond managing symptoms toward financing real-world solutions.
Article
5 January 2026

Centre de coopération internationale en recherche agronomique pour le développement (CIRAD)

Government Sponsored / Multilateral Organisations
Centre de coopération internationale en recherche agronomique pour le développement (CIRAD) is a French agricultural research and international cooperation organisation focused on sustainable development in tropical and Mediterranean regions. It builds scientific knowledge, supports resilient farming systems, and fosters sustainability in food systems, biodiversity and climate adaptation worldwide.
Organisation
1 research item

Sustainable Finance Roundup December 2025: Nature, Regulation, and the Hardening of Risk

This month’s sustainable finance roundup traces the shift from ambition to enforcement, as climate and nature risks become financial, regulatory and legal realities. It covers Australia’s environmental law reforms, the embedding of climate and nature risk through prudential supervision, disclosure and shareholder pressure, and insurer warnings on the limits of insurability. It also highlights how markets are responding to deforestation and biodiversity risk, and how litigation and regulation are reshaping governance and long-term financial resilience.
Article
29 December 2025

Making money talk nicely: Biodiversity impact assessment for investors

This study compares eight biodiversity impact assessment tools used by investors. It finds low consistency in company rankings due to non-standardised methods, weak transparency and limited validation, concluding that reliance on single tools risks mispricing nature-related financial risk and calling for improved disclosures and spatially explicit approaches.
Research
26 June 2025

Our predicament: The fundamental flaws of predominant economic systems - and the cultures scaffolding them

This report synthesises interviews with global thinkers to diagnose structural flaws in dominant economic systems. It argues that extractive capitalism, growth imperatives, inequality and ecological overshoot underpin a planetary predicament, and frames the challenge as navigation towards regenerative, responsibility-based economies rather than problem-solving.
Research
30 April 2025

Corporate manual: For setting science-based targets for nature

Science Based Targets Network (SBTN)
This manual provides practical guidance for companies to set science-based targets for nature, outlining a structured, science-led process to assess impacts, prioritise actions, and set targets across land, freshwater, climate, and biodiversity, supporting credible, transparent corporate sustainability action.
Research
7 August 2024

Long-term impact and biological recovery in a deep-sea mining track

The study finds that deep-sea mining disturbance leaves long-lasting physical impacts, with partial biological recovery after 44 years. Some mobile and sessile fauna have re-established, but communities remain altered. Plume effects are limited, yet track disturbance persists, indicating slow ecosystem recovery and informing future management.
Research
26 March 2025

Assessment of the biodiversity impacts and dependencies of globally listed companies

Finance for Biodiversity Foundation
The report assesses biodiversity impacts and ecosystem service dependencies of 2,369 globally listed companies using multiple footprinting tools. It finds impacts highly concentrated among few firms, driven mainly by climate change, pollution and land use, with food, energy and chemicals sectors prioritised for investor engagement.
Research
10 February 2024
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