Nature Positive Corporate Assessment Guide for Financial Institutions 2025

Interlink between indicators and transition planning guidance by TNFD, GFANZ and WWF and disclosure via CDPBOX 2 TNFD, GFANZ and WWF are currently developing guidance aimed at financial institutions and real-economy companies on the preparation of their nature transition plans. The structure of the nature assessment indicators aligns with the assessment methods financial institutions employ when evaluating corporate climate transition plans and is therefore derived from a practical output perspective. Once companies publish their nature transition plans in accordance with the guidance from TNFD, GFANZ and WWF, and report relevant information through CDP , financial institutions can draw on that data. For further details, please review the Appendices (A3), which contains an overview of transition planning guidance and the connections between the indicators presented here and other relevant data points. A sector-wide perspective across financial institutions This report has been developed using information and insights from across the financial sector. However, different financial institutions will have different levers available to support companies making progress in their nature-positive transitions, as well as different perspectives on the companies they engage with.21 For example, banks may adopt a long-term perspective when engaging with clients. On the other hand, investors with a significant or majority stake in a company will have much greater influence when requesting data and shaping nature transition plans than banks do. Insurers and reinsurers typically renew many policies on an annual basis. However, the insurance sector also has long- term client relationships and typically assists clients in identifying and assessing nature risks. Regardless of financial activities, the components that financial institutions will assess are likely to be consistent, as all types of financial institutions may be interested in understanding companies’ nature starting points, ambitions and targets, as well as the credibility and achievability of nature transition plans. All types of financial institutions may be interested in understanding companies’ nature starting points, ambitions and targets, as well as the credibility and achievability of nature transition plans. Nature Positive: Corporate Assessment Guide for Financial Institutions 15