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Guidance on the identification and assessment of nature related issues: The LEAP approach

Taskforce on Nature-related Financial Disclosures (TNFD)
This document provides corporates and financial institutions with guidance on identifying and assessing nature-related issues using the TNFD proposed LEAP approach.
Research
25 October 2023

IFC performance standard 6: Biodiversity conservation and sustainable management of living natural resources

International Finance Corporation
The IFC Performance Standard 6 outlines guidelines for conserving biodiversity and managing living natural resources. It aims to protect and sustain biodiversity, ensure the sustainable management of natural resources, and promote the maintenance of ecosystem services. By implementing these standards, projects can minimise environmental impacts, contribute to conservation efforts, and support sustainable livelihoods, enhancing overall project sustainability and resilience.
Research
1 January 2012

Nature strategy handbook: A practical guide for businesses

Business for Nature
This guide was developed to support businesses and financial institutions to develop nature strategies, and contribute to nature positive. The guide follows four, high-level business actions outlined in ACT-D: Assess, Commit, Transform and Disclose.
Research
8 November 2023

Corporate sustainability reporting directive 2024

&Bloom
The Corporate Sustainability Reporting Directive (CSRD) introduces phased sustainability reporting for entities from 2025, using European Sustainability Reporting Standards (ESRS). Key requirements include double materiality assessments, mandatory disclosure in management reports, assurance processes, and compliance roadmaps. Businesses must integrate financial and sustainability reporting to align with evolving EU regulations.
Research
27 August 2024

Australian sustainability reporting standards 2024

&Bloom
The 2024 Australian Sustainability Reporting Standards (ASRS) mandates phased sustainability reporting, starting in 2026. It introduces mandatory climate-related disclosures (AASB S2) alongside voluntary general sustainability disclosures (AASB S1). Key preparatory steps include materiality assessments, gap analysis, and compliance roadmaps, with assurance transitioning from limited to reasonable by 2030.
Research
14 October 2024

&Bloom's New Zealand Climate Standards Toolkit

&Bloom
The New Zealand Climate Standards (NZCS) Toolkit, based on guidance from the External Reporting Board (XRB), supports entities in adopting climate-related disclosure standards. It provides a question directory, principles, and a glossary to facilitate compliance. Emphasising judgement over a checklist approach, it aims to prepare stakeholders for effective climate reporting.
Online tool/database
6 May 2024

The climate-nature nexus: An investor guide to expanding from climate to nature-data

Finance for Biodiversity Foundation
This guide helps investors identify opportunities at the climate-nature nexus, emphasising integrated approaches to reduce risks and enhance returns. It provides tools, case studies, and frameworks to align portfolios with climate and biodiversity goals, fostering sustainable and resilient investments.
Research
13 April 2022

Point of no returns part V – leading practice: A guide to current leading practices by asset managers on responsible investment

ShareAction
This report provides investors with insights into leading practices for integrating biodiversity into investment strategies. It highlights best practices, case studies, and practical recommendations for enhancing the sustainability and resilience of investment portfolios.
Research
1 March 2021

How to achieve deforestation-free pensions

Global Canopy
This guide provides investors with a roadmap for creating deforestation-free pension portfolios. It offers strategies and best practices for identifying and mitigating deforestation risks, ensuring responsible investment in pension funds.
Online tool/database

Guidance on scenario analysis

Taskforce on Nature-related Financial Disclosures (TNFD)
This document provides guidance for organisations who choose to use scenario analysis to explore the possible consequences of nature loss and climate change, the ways in which governments, markets and society might respond, and the implications of these uncertainties for business strategy and financial planning. It includes a collection of practical tools, templates and techniques, in addition to general guidance. This guidance supports organisations in conducting a qualitative scenario workshop, focusing the exercise on testing, refining and stretching their thinking, planning and decision-making.
Research
19 September 2023

Following the money: Financial services' links to deforestation and forest degradation in Australia

Ernst & Young (EY)
This report examines the financial flows that drive deforestation and environmental degradation in Australia. It tracks investments and funding sources linked to activities that impact the environment, providing transparency and accountability. The report aims to inform stakeholders, including policymakers, investors, and the public, about the financial drivers of environmental harm and promote responsible investment practices.
Research
15 August 2023

Financing nature: Closing the global biodiversity financing gap

The report examines the economic case for protecting biodiversity, identifies market failures causing biodiversity loss, highlights the biodiversity financing gap, and recommends nine financial and policy mechanisms to close this gap and maintain ecosystem integrity. This report also supports investors in identifying investment opportunities in nature-based solutions by providing comprehensive analyses of financial mechanisms and case studies, encouraging the allocation of capital to biodiversity-friendly projects.
Research
15 September 2020

UN Environment Programme's emissions gap report series

United Nations Environment Programme
This benchmark report, produced by the United Nations Environment Programme, assesses the discrepancy between projected and necessary global greenhouse gas emissions to meet the Paris Agreement targets. It highlights the urgent need for enhanced mitigation actions and tracks progress on national commitments and policy implementations.
Benchmark/series

Finance for biodiversity: Engagement templates

Finance for Biodiversity Foundation
This engagement template compliments the Finance for Biodiversity Foundation's Engagement Guidance document for Financial Institutions.
Online tool/database

The BankTrack human rights benchmark reports

BankTrack
The BankTrack Human Rights Benchmark series evaluates commercial banks globally, with a global and regional focus including Latin America, Asia, and Africa. It assesses 50 of the world’s largest private sector commercial banks against the UN Guiding Principles on Business and Human Rights, examining policy commitments, due diligence, reporting, and remedy processes to ensure compliance with human rights standards.
Benchmark/series

CDP Water Watch Impact Index

CDP
The CDP's water watch impact index tool makes a qualitative assessment of impact on freshwater resources at different stages of the value chain, based on independent and trusted academic, scientific and industry-recognized sources. Its focus on environmental impact distinguishes it from tools that measure business risks posed by water.
Online tool/database
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