Nature Positive Corporate Assessment Guide for Financial Institutions 2025

CSRD nature metrics and overlaps with at least two other standards TABLE 3 Source: World Economic Forum; Oliver Wyman.CSRD nature metrics with overlaps with at least two other standardsCSRD TNFD CDP GRI Pollution Emissions to air by pollutant Microplastics generated and used Microplastics generated Microplastics used Total amount of substances of concern that are generated or used during production or that are procured (breakdown by main hazard classes of substances of concern) Quantitative information about anticipated financial effects of material risks and opportunities arising from pollution-related impacts Operating expenditures (OpEx) in conjunction with major incidents and deposits (pollution) Capital expenditures (CapEx) in conjunction with major incidents and deposits (pollution) Provisions for environmental protection and remediation costs (pollution) Water Total water consumption Total water consumption in areas at water risk, including areas of high water stress Total water withdrawals Total water discharges Quantitative information about anticipated financial effects of material risks and opportunities arising from water and marine resources-related impacts Biodiversity Total use of land area Total sealed area Nature-oriented area on site Nature-oriented area off site Quantitative information about anticipated financial effects of material risks and opportunities arising from biodiversity- and ecosystem- related impacts and dependencies Waste The absolute weight of secondary reused or recycled components, secondary intermediary products and secondary materials used to manufacture the undertaking’s products and services (including packaging) Total waste generated Waste diverted from disposal, breakdown by hazardous and non-hazardous waste and treatment type Waste directed to disposal, breakdown by hazardous and non-hazardous waste and treatment type Quantitative information about anticipated financial effects of material risks and opportunities arising from resource use and circular-economy-related impacts Metrics highly aligned Metrics closely aligned Metrics partially aligned Nature Positive: Corporate Assessment Guide for Financial Institutions 25