Foreword Despite the urgency of the nature and climate crisis, investments in nature are still deeply underfunded.1 While the private sector puts $35 billion into nature-positive investments annually, it pours at least $5 trillion into nature-negative investments each year.2 It is clear that a realignment of financing flows is needed to accelerate impactful steps to contribute to halting and reversing nature loss. Also, nature-positive transitions of the real economy could unlock trillions in economic opportunities. In its New Nature Economy report, the World Economic Forum identified $10 trillion worth of annual business opportunities and 395 million potential jobs that can be created by 2030, requiring up to $2.7 trillion in annual investment. To date, nature funding is skewed towards nature conservation financing. While supporting these activities remains critical, allocating and scaling capital towards the systemic transformation of real economy operations and value chains is pivotal to maximizing nature-related financing opportunities and meeting the goals of the Global Biodiversity Framework (GBF). This system-level strategic thinking is at the core of “financing the nature- positive transition” and can open significant lending and investment opportunities for financial institutions. Financial institutions’ progress on nature directly depends on the companies they engage with. Understanding the nature impacts, transition plans and actions of their clients and portfolio companies is key to a financial institution’s nature approach. To date, challenges with data and metrics have been cited by financial institutions as barriers to getting started – but now is the moment to take action. The past decade’s work on climate has given financial institutions a head start, allowing them to build on their efforts towards both a net-zero and nature-positive transition. Many financial institutions are already actively expanding their climate transition plan assessment frameworks to include nature, with the goal of demonstrating a forward-thinking and impactful approach to assessing and engaging with companies on nature. ING is working towards sharpening its approach on nature, including assessing its lending portfolio, identifying key sectors and clients to support in nature transition, and integrating nature assessments into its climate transition plan framework. To steer their portfolios towards the goals of the GBF and maximize nature-related business opportunities, financial institutions should collaborate closely with their clients and portfolio companies. By working together, a systemic transformation of real economy operations and value chains can be achieved.Anne-Sophie Castelnau Global Head of Sustainability, ING Group Nature Positive: Corporate Assessment Guide for Financial InstitutionsApril 2025 Nature Positive: Corporate Assessment Guide for Financial Institutions 3

Nature Positive Corporate Assessment Guide for Financial Institutions 2025