Nature Positive Corporate Assessment Guide for Financial Institutions 2025

A4 Coverage of indicators in industry disclosure standards and initiatives Coverage of indicators in industry disclosure standards and initiatives TABLE 5 Indicators Information financial institutions seek to assess CSRD GRI TNFD CDP 1 Material nature impacts and dependencies, and risks and opportunitiesAvailability of nature materiality assessment Scope of nature materiality assessment Impact and dependencies identified in the nature materiality assessment Nature-related risks (physical, transition) identified in the nature materiality assessment Nature-related opportunities identified in the nature materiality assessment 2 Nature metricsImpact and dependency metrics Risk and opportunity metrics 3 Nature ambitionOverall objectives and priority areas Alignment of the ambition with the 2030 targets and 2050 goals of the GBF Span of business model and value chain Timeframe in which the ambition is aimed to be achieved Linkages to climate ambition where relevant 4 Nature targetsIf targets are science-based and developed in line with available guidance If the targets are specific, measurable, achievable, relevant and time-bound (SMART) If the targets encompass all material impacts If the targets are developed in line with a mitigation hierarchy (such as AR3T) Which parts of the company’s business model and value chain are covered If targets are in place for short, medium and long-term timeframes If the targets are aligned with national and international policy objectives on nature and biodiversity 5 Strategy and actionsSpecific actions identified by the company to achieve its nature ambition and targets across the mitigation hierarchy, within and outside of the business value chain On track with the action plan Timelines for the actions Effectiveness of the actions Whether companies engage with landscape stakeholders and rights holders Information available Information partially available Information not available Nature Positive: Corporate Assessment Guide for Financial Institutions 47