Nature Positive Corporate Assessment Guide for Financial Institutions 2025

Images: Getty Images Disclaimer This document is published by the World Economic Forum as a contribution to a project, insight area or interaction. The findings, interpretations and conclusions expressed herein are a result of a collaborative process facilitated and endorsed by the World Economic Forum but whose results do not necessarily represent the views of the World Economic Forum, nor the entirety of its Members, Partners or other stakeholders. © 2025 World Economic Forum. All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, including photocopying and recording, or by any information storage and retrieval system.Contents Foreword 3 Foreword 4 Executive summary 5 Introduction 6 1 Assessing companies on nature 11 2 Indicators to assess companies on nature 16 2.1 Indicator 1: Material nature impacts and dependencies, 17 and risks and opportunities 2.2 Indicator 2: Nature metrics 23 2.3 Indicator 3: Nature ambition 26 2.4 Indicator 4: Nature targets 27 2.5 Indicator 5: Strategy and actions 29 2.6 Indicator 6: Policies 34 2.7 Indicator 7: Governance 34 2.8 Indicator 8: Incentives 37 2.9 Indicator 9: Planned spend 38 2.10 Indicator 10: Independent verification of actions 39 2.11 Indicator 11: Supplier engagement plan 39 Conclusion 40 Appendices 41 A1 Survey data 41 A2 Sample financial institutions’ climate 45 assessment frameworks A3 Mapping of themes within transition planning 46 guidance to report indicators A4 Coverage of indicators in industry disclosure 47 standards and initiatives Contributors 49 Endnotes 51 Nature Positive: Corporate Assessment Guide for Financial Institutions 2