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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Finance for biodiversity: Guide on engagement with companies

Finance for Biodiversity Foundation
This guide is designed to support financial institutions that are looking for ways to engage with companies on biodiversity related issues. The guide includes practical information on engagement scope and approaches, collaborative engagements to join, guidelines for engagement, and how to escalate from engagement to voting.
Research
30 April 2022

Exploring nature impacts and dependencies: A field guide to eight key sectors

Ceres
This field guide helps investors identify and assess nature-related impacts and dependencies across eight key sectors. It provides sector-specific insights and strategies for integrating nature considerations into investment decisions.
Research
26 March 2024

Conservation investment blueprints: A development guide

PricewaterhouseCoopers (PwC)
This guide outlines a comprehensive framework for developing and implementing conservation finance projects. It provides step-by-step instructions, best practices, and case studies to help project developers design, fund, and manage effective conservation initiatives. The guide aims to bridge the gap between conservation needs and financial investments.
Research
3 January 2018

Biodiversity finance reference guide

International Finance Corporation
This reference guide builds on the Green Bond Principles and Green Loan Principles as well as related resources, including the ICMA Handbook for Impact Reporting. It also aligns with targets in the recently adopted Global Biodiversity Framework. Both the Green Bond Principles and Green Loan Principles list biodiversity as an eligible use of proceeds. However, they do not provide a granular description of the types of projects that fit this category. The purpose of this reference guide is to address this gap and provide an indicative list of investment activities that contribute to protecting, maintaining, or enhancing biodiversity and ecosystem services and sustainably managing living natural resources through the adoption of practices that integrate conservation needs and sustainable development.
Research
14 June 2023

Assessment of biodiversity measurement approaches for business and financial institutions: Update report 4 (2022)

European Commission
This document is designed to support businesses with navigating various biodiversity measurement approaches currently available. A navigating wheel and classification system has been developed to support interpretation.
Research
9 December 2022

Advocating for nature: A guide for responsible policy engagement

Business for Nature
This guide is designed to help companies reap the benefits of responsible advocacy and respond to rising stakeholder expectations. It sets out the steps companies should take to align their nature advocacy with their nature ambition. This guide can be used by investors to better understand expectations being set for companies, and to also guide their own development of nature policies.
Research
11 January 2024

Business for Nature

Finance / Corporate Focused NGOs & Think Tanks
Business for Nature is a global coalition uniting over 100 business and conservation organisations, along with forward-thinking companies. It promotes credible corporate action and advocates for ambitious governmental policies to establish a nature-positive economy by 2030.
Organisation
3 research items

Accountability for nature: Comparison of nature-related assessment and disclosure frameworks and standards

World Wide Fund for Nature (World Wildlife Fund – WWF)
This report provides an overview of the key methodological and conceptual trends among the private sector assessment and disclosure approaches on nature-related issues. It provides comparative research on seven leading standards, frameworks and systems for assessment and disclosure on nature-related issues
Research
31 January 2024

Nature starter: Practical steps to integrate nature into business strategy (By CEOs, for CEOs)

NatSTART is a toolkit being developed by the Climate Leaders Coalition to support businesses to scope out and screen for nature-related risks. It is designed to support firms to integrate nature into their business strategies, starting with locating their interface with nature. It Provides guidelines for integrating biodiversity and climate considerations into business and policy decisions.
Research
29 November 2023

Natural Capital Measurement Catalogue Version 2

The Natural Capital Measurement Catalogue (NCMC) is an open resource for users to select metrics and methods for the measurement of natural capital assets, flows of services or benefits, and organisational impacts or dependencies on nature. The WCMC is designed to present natural capital accounting and assessment metrics that are consistent with national and international standards and frameworks such as the United Nations System of Economic-Environmental Accounting (SEEA), the Natural Capital Protocol and the Taskforce on Nature-related Financial Disclosures (TNFD).
Online tool/database

TNFD Tool Catalogue

Taskforce on Nature-related Financial Disclosures (TNFD)
Building on insights from the nature-related data catalyst, the TNFD has created a beta version of an online searchable Tools Catalogue, providing an overview of tools that organisations can use to apply to each phase of the LEAP approach. The catalogue will be continually updated.
Online tool/database

TESSA

This Toolkit for Ecosystem Service Site based Assessments (TESSA) provides practical guidance on how to identify which services may be significant at a site of interest, what data are needed to measure them, what methods or sources can be used to obtain the data and how to communicate results. It assesses and values ecosystem services, supporting natural capital accounting and investment decisions.
Online tool/database

Interconnected justice: Understanding the cross-border implications of climate transition policies

Principles for Responsible Investment (PRI)
The report explores the concept of interconnected justice in global climate and nature transitions. It highlights the need for policies that integrate environmental, social, and economic dimensions, advocating multi-actor dialogues and frameworks to mitigate cross-border inequalities.
Research
14 November 2024

Net zero policy matters: Assessing progress and taking stock of corporate and financial net zero policy reform

Principles for Responsible Investment (PRI)
The report evaluates progress in corporate and financial net zero policies across G20 nations. It highlights uneven adoption, notable gaps in ambition, and policy divergence. While disclosure and taxonomies advance, integration of just transition, adaptation, and nature remains limited. The report calls for global alignment to meet 1.5°C targets.
Research
14 November 2024

Integrated Biodiversity Assessment Tool (IBAT)

United Nations Environment Programme
IBAT is a live geospatial tool to identify where operations and supplier locations sit in areas of interest, like key biodiversity areas. Great screening tool, with an alert feature and visual outputs. It provides biodiversity data to support risk assessments and informed decision-making in investments.
Online tool/database

Fair Supply extinction risk assessment tool 

This tool assesses biodiversity risks in supply chains, enhancing sustainable sourcing and investment practices. It is designed to help users map impacts to species extinction along supply chains or investment portfolios, using an adaptation of the STAR metric. (Primary proxy: Species extinction risk)
Online tool/database
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