Foreword The Kunming-Montreal Global Biodiversity Framework (GBF) called on nations and industries to take decisive steps by 2030 to halt and reverse nature loss, aiming for full recovery by 2050. Yet achieving these ambitious targets demands investments that far exceed current financial commitments, as well as more extensive public- private collaboration and private-sector engagement. While $1.2 trillion of annual investment in direct and nature-adjacent projects by the private sector is required to reverse the decline in natural ecosystems, less than 3% has been committed at this point. Financial institutions find themselves at the heart of this transformative journey, holding immense influence overt driving investments towards nature and the ultimate success of the effort to protect it. By embedding nature metrics into company assessment frameworks for decision-making, as well as using them to engage corporate clients and stakeholders, financial institutions can help industrial and other non- financial enterprises on their transformational journey towards a global nature-positive transition. For the past several years, the World Economic Forum and Oliver Wyman have stressed the need for financial institutions to develop a practical approach to evaluating company performance on nature priorities. This is a crucial step towards fast- tracking investments in nature. For instance, in our 2024 chief executive officer briefing paper, Financing the Nature-Positive Transition: Understanding the Role of Banks, Investors and Insurers, we made the case for why immediate action from financial institutions was imperative and identified two priority areas for financial institutions: the development of nature assessment frameworks and the collaboration between private finance using public finance and industry. In this report, Nature Positive: Corporate Assessment Guide for Financial Institutions, we provide particulars on how financial institutions can develop a viable course of action. We also offer actionable insights to support financial institutions as they systematically assess their clients’ transition towards nature positive. The World Economic Forum and Oliver Wyman are continuing to collaborate with financial institutions to shape this agenda and meet this challenge head- on. The time for action on nature loss is not in the future, but now.Akanksha Khatri Head, Nature and Biodiversity, World Economic ForumNick Studer President and Chief Executive Officer, Oliver Wyman Nature Positive: Corporate Assessment Guide for Financial Institutions 4

Nature Positive Corporate Assessment Guide for Financial Institutions 2025