Biodiversity and Nature-related Disclosures

GLOBAL STANDARDS AND POLICIES MEANT TOTACKLE BIODIVERSITY LOSS REPORTING AND DISCLOSURE MECHANISMS MECHANISM APPLICATION DETAILS

Certi cation

Promotes the use of sustainable palm oil products through global standards and multistakeholder governance. Helps organizations disclose material information about the risks and opportunities that biodiversity presents to an organization’s strategy, nancial performance, and condition within the mainstream report (biodiversity-related nancial disclosures). The TNFD framework is aimed at improving the ability of organizations to assess, manage, and act on nature-related risks to shift nancial ows towards “nature-positive outcomes”. Uses a life-cycle assessment approach to measure the corporate’s biodiversity footprint. Calculates the ecological footprint—on a life-cycle assessment basis—of a speci c economic activity on the ecosystem.

Roundtable on Sustainable Palm Oil

Company-wide

Climate Disclosure Standard Board’s Framework application guidance for biodiversity-related disclosure

Company-wide

Taskforce on Nature-related Financial Disclosures (TNFD)

IMPACT MEASUREMENT AND PERFORMANCE

Company-wide

The Global Biodiversity Score (GBS)

Investment/project- or company-wide

Biodiversity Footprint for Financial Institutions (BFFI)

Speci c Investment-wide

Species Threat Abatement and Recovery Metric (STAR)

It calculates the contribution an investment can make to reducing extinction risk of a species.

Portfolio-wide

Net Environmental Contribution (NEC)

Science-based methodology for measuring portfolio impact. It measures the environmental impact of an economic activity, company, or sector to deliver a net contribution value on a scale of -100% to +100%.