A company’s nature ambition represents its intended contribution to the nature transition, clarifying the outcomes it wants to achieve, where it will focus and the role it wants to play. A nature ambition is a higher-level indicator compared to nature targets. Financial institutions seek the following information from companies when assessing this indicator: –Overall objectives and priority areas the company aims to address, linked to the company’s impacts and dependencies, and risks and opportunities –Alignment of the ambition with the 2030 targets and 2050 goals of the GBF –Span of the business model and value chain considered, including location of direct operations and activities by sector, value chain and geography –Period in which the ambition is to be achieved (e.g. 2030, 2050) –Links to climate ambition where relevant2.3 Indicator 3: Nature ambition CASE STUDY 3 Swiss Re Swiss Re aims to support clients with tools to assess data on nature and climate-related dependencies and risks. To support clients in understanding and mitigating their nature risks, Swiss Re provides services designed to support nature-related risk assessment and reporting capabilities. These include data and analytics services that can identify locations of high nature and climate risk and offer bespoke, actionable risk recommendations. For example, as part of its service offering for reinsurance and corporate clients, Swiss Re provides an interactive online platform – called the Risk Data & Services (RDS) platform. This platform combines climate risk assessments with nature risk data and natural catastrophe risk profiles of client assets or supply chains. Swiss Re supports clients in responding to their regulatory reporting requirements, and approximating the role of climate change and nature dependency in their assets and business models.Furthermore, the internationally patented Biodiversity and Ecosystem Services (BES) Index provides peer-reviewed data on the capacity of 10 different BES categories (e.g. water security, contribution of wild pollinators, water quality and soil fertility) at a resolution of 1 km² across the globe. The platform combines the BES Index with ENCORE’s materiality ratings for sector dependency and impact on nature. To complement the analysis using the BES Index, clients can further analyse their assets and supply chains against the biodiversity datasets available through the Integrated Biodiversity Assessment Tool (IBAT) – namely key biodiversity areas, protected areas and the IUCN Red List of Threatened Species. These services and capabilities can support clients towards the goal of conducting multi-location comparisons across portfolios (e.g. for insurers) or suppliers (e.g. for corporates). Source: Swiss Re. Nature Positive: Corporate Assessment Guide for Financial Institutions 26

Nature Positive Corporate Assessment Guide for Financial Institutions 2025