Preface At Deloitte Netherlands, we recognize that the transition to a net-zero and nature-positive economy is both an urgent challenge and a significant opportunity. Businesses must take decisive action to decarbonize their operations, reducing emissions at the source through energy efficiency, renewable energy adoption and sustainable supply chain management. Only once these foundational steps are firmly in place should organizations consider complementary approaches, such as investing in nature-based solutions, to further enhance climate resilience and carbon sequestration. Investing in mangrove conservation and restoration offers a powerful opportunity to invest in both nature and climate. These coastal ecosystems provide immense environmental, social and economic benefits. They act as carbon sinks, protect communities from extreme weather events and support biodiversity and local livelihoods. For businesses striving to go beyond emissions reductions, investing in mangroves creates lasting value, aligning with broader environmental, social and governance (ESG) goals and strengthening corporate sustainability strategies.At Deloitte Netherlands we have experienced first-hand the challenges of ensuring integrity in carbon and nature projects. In the past, we encountered initiatives that failed to meet the high standards of transparency, effectiveness and credibility that we uphold, exposing us to reputational risk. Acknowledging the need for such projects and the gap in supply, we decided to establish our own projects to learn by doing. This report explores the potential of mangrove investments as a means of enhancing climate and nature action, while delivering core benefits for local communities. By approaching sustainability with a structured, science-based approach that embraces innovation and partnerships to overcome challenges, businesses can make a meaningful impact in the fight against climate change, biodiversity loss and social inequality. We invite you to delve into the insights presented in this report and explore how mangroves can complement your organization’s journey towards a sustainable future, whether through ESG or within your supply chain, while delivering benefits to people, nature and the climate.Oscar Snijders Partner, Sustainability Services Lead, Deloitte Netherlands Investing in Mangroves: The Corporate Playbook 4

Investing in Mangroves 2025