Nature Positive Corporate Assessment Guide for Financial Institutions 2025

Foundations Metrics and target Implementation strategy Governance Engagement strategy Monitoring, reporting and verificationF M G E VIEVF F FM I II I I I I IGF F F F FM M M M M G G G G G E EStarting pointsIndicators TFND GFANZ WWF 1Material nature impacts and dependencies, and risks and opportunitiesPlan priorities Objectives and prioritiesImpacts and dependen- cies, and risks and opportunities Nature-related and process metricsMetrics and targets Dependency and impact metrics and targets Transition plan framing and scope Dependency and impact metrics and targets Transition financing strategies, plan priorities, activities and decision-making Policies and conditionsPolicies and conditionsActivities and decision-making Governance GovernanceGovernance GovernanceGovernance Governance Financial planning Financial planningCross-organizational actionsStrategic vision, action per realms, cross- organizational actions N/A Engagement strategy Engagement strategy Engagement strategyMonitoring, reporting and verificationN/A N/AMetrics and targets Nature-related targets and targets hierarchyObjectives and prioritiesStrategic vision2Nature metrics 3Nature ambition 4Nature targets 5Strategy and actions 6Policies 7Governance 8Incentives 9Planned spend 10Independent verification of actions 11Supplier engagement planAmbition and targets Transition credibility and achievability Transition planning guidance Source: Oliver Wyman; World Economic Forum; Taskforce on Nature-related Financial Disclosures (TNFD); Glasgow Financial Alliance for Net Zero (GFANZ); World Wide Fund for Nature (WWF).A3 Mapping of themes within transition planning guidance to 11 report indicators Mapping of themes within transition planning guidance to 11 report indicators FIGURE 16 Nature Positive: Corporate Assessment Guide for Financial Institutions 46