Strategic Focus: Incorporating Nature And Biodiversity Into ESG Goals And Reporting

Executive Summary

As ESG sentiment shifts, corporate nature and biodiversity initiatives must evolve to align with financial risk management, regulatory expectations and operational resilience. While ESG has become politically contentious in some regions, nature-related strategies remain relevant due to their economic impact, broad stakeholder appeal and integration into sustainability goals. Organizations must connect biodiversity risks – such as deforestation and water scarcity – to business continuity and supply chain stability. Despite regulatory uncertainty, disclosure frameworks such as the CSRD and TNFD continue to drive investment in nature-related data and reporting tools. This report examines the key drivers shaping corporate biodiversity strategies, the role of technology and governance in managing nature-related risks, and how firms can integrate biodiversity into broader sustainability efforts.