Nature Positive Corporate Assessment Guide for Financial Institutions 2025

Coverage of indicators in industry disclosure standards and initiatives (continued) TABLE 5 Indicators Information financial institutions seek to assess CSRD GRI TNFD CDP 6 PoliciesNature-related policies in place Scope of the policy Specification of commitments and targets 7 GovernanceBoard-level oversight Executive/senior management oversight Skills and training 8 IncentivesTarget group subject to variable pay Specificity of targets 9 Planned spendAmount of planned CapEx and R&D spend Proportion of planned spend over a given time-horizon Link between planned spend and material nature impacts and dependencies, and risks and opportunities Board level approval of planned spend 10 Independent verification of actionsComponents of nature strategy with external assurance Provider of assurance Company plans to engage with external bodies to validate nature targets Nature initiatives, certifications, accreditations that company aligns to 11 Supplier engagement planCurrent and planned engagement and activities by priority and location with suppliers in the company’s upstream value chain How the company prioritises engagement activities with its suppliers Metrics highly aligned Metrics closely aligned Metrics are approximate Source: Oliver Wyman; World Economic Forum; Corporate Sustainability Reporting Directive (CSRD); Taskforce on Nature-related Financial Disclosures (TNFD); Carbon Disclosure Project (CDP); Global Reporting Initiative (GRI). Nature Positive: Corporate Assessment Guide for Financial Institutions 48