Nature Positive Corporate Assessment Guide for Financial Institutions 2025

A company’s nature strategy and actions demonstrate its approach to aligning business activities and operations with its nature ambition and targets. They are critical for helping financial institutions to understand whether nature ambitions are feasible and backed by credible roadmaps. Actions identified should be aligned to the results of the company’s assessment of its nature-related issues (Indicator 1) and should follow a mitigation hierarchy, such as the AR3T developed by the SBTN,60 prioritizing steps from “avoid” to “transform” (see Figure 8). Nature strategy and action reports previously published by the World Economic Forum61 provide more details on this approach. AR3T framework FIGURE 8 Restore and regenerate Recover the state of natureTransform Contribute to system-wide change Avoid Prevent impacts on nature entirelyReduce When prevention is not possible, minimize impacts Source: Science Based Targets Network (SBTN).2.5 Indicator 5: Strategy and actions Nature Positive: Corporate Assessment Guide for Financial Institutions 29