Nature Positive Corporate Assessment Guide for Financial Institutions 2025

1. World Economic Forum. (2024). Why innovation is key to unlocking more investment in natural capital. https://www.weforum.org/stories/2024/09/nature-capital-investment-nature/. 2. World Economic Forum. (2024). Why investing in nature makes ecological and economic sense. https://www.weforum.org/ stories/2024/06/investing-in-nature-world-environment-day/. 3. World Wide Fund for Nature (WWF). (2024). Living Planet Report 2024: A System in Peril. https://www.wwf.org.uk/sites/ default/files/2024-10/living-planet-report-2024.pdf. 4. Taskforce on Nature-related Financial Disclosures (TNFD). (2023). Recommendations of the Taskforce on Nature-related Financial Disclosures. https://tnfd.global/wp-content/uploads/2023/08/Recommendations_of_the_Taskforce_on_Nature- related_Financial_Disclosures_September_2023.pdf. 5. World Economic Forum. (2020). Nature Risk Rising: Why the Crisis Engulfing Nature Matters for Business and the Economy. https://www3.weforum.org/docs/WEF_New_Nature_Economy_Report_2020.pdf. 6. World Economic Forum. (2020). Half of the World’s GDP Moderately or Highly Dependent on Nature, Says New Report. https://www.weforum.org/press/2020/01/half-of-world-s-gdp-moderately-or-highly-dependent-on-nature-says-new-report/. 7. World Wide Fund for Nature (WWD). (2022). Living Planet Report 2022 Building a Nature-Positive Society. https://wwflpr.awsassets.panda.org/downloads/lpr_2022_full_report.pdf. 8. Taskforce on Nature-related Financial Disclosures (TNFD). (2023). Recommendations of the Taskforce on Nature-related Financial Disclosures. https://tnfd.global/wp-content/uploads/2023/08/Recommendations_of_the_Taskforce_on_Nature- related_Financial_Disclosures_September_2023.pdf. 9. Taskforce on Nature-related Financial Disclosures (TNFD). (2023). Guidance on the identification and assessment of nature related issues: The LEAP approach. https://tnfd.global/wp-content/uploads/2023/08/Guidance_on_the_identification_ and_assessment_of_nature-related-issues_The_TNFD_LEAP_approach_v1.pdf. 10. Ibid. 11. Nature Positive Initiative. (n.d.). What is Nature Positive. https://www.naturepositive.org/what-is-nature-positive/. 12. Choudhury, R. et al. (2024). Nature is Banking’s Next Opportunity. Boston Consulting Group. https://www.bcg.com/ publications/2024/nature-is-the-next-opportunity-for-banking. 13. World Bank. (n.d.) Note on Nature Finance Tracking Methodology. https://documents1.worldbank.org/curated/ en/099020524182036310/pdf/BOSIB1722f330c0fd18f8818b41d9bbe465.pdf. 14. Business for Nature (BfN). (2023). Financial services: Priority actions towards a nature-positive future. https://static1.squarespace.com/static/5d777de8109c315fd22faf3a/t/65082e58dfdcbc12f59f867c/1695034969368/ Financial+Services+-+Priority+actions+towards+a+nature-positive+future.pdf. 15. Financial Stability Board (FSB). (2024). Stocktake on Nature-related Risks. https://www.fsb.org/uploads/P180724.pdf. 16. Finance for Biodiversity Foundation and United Nations Environment Programme. (2024). Finance for Nature Positive: Building a working model. https://www.unepfi.org/wordpress/wp-content/uploads/2024/10/Finance-for-Nature- Positive-3-1.pdf. 17. Taskforce on Nature-related Financial Disclosures (TNFD). (2024). Over 500 organizations and $17.7 trillion AUM now committed to TNFD-aligned risk management and corporate reporting. Over 500 organisations and $17.7 trillion AUM now committed to TNFD-aligned risk management and corporate reporting. 18. Taskforce on Nature-related Financial Disclosures (TNFD). (2023). Findings of a high-level scoping study exploring the case for a global nature-related public data facility. 23-24755-Global-Data-Facility-Paper_V14.pdf (tnfd.global). 19. Taskforce on Nature-related Financial Disclosures (TNFD). (2024). A roadmap for upgrading market access to decision- useful nature-related data. https://tnfd.global/publication/a-roadmap-for-upgrading-market-access-to-decision-useful- nature-related-data/. 20. Transition Plan Taskforce. (2024). The Future for Nature in Transition Planning: An advisory paper from the TPT’s Nature Working Group. https://itpn.global/wp-content/uploads/2024/11/The-Future-for-Nature-1.pdf. 21. Institute of International Finance. (2023). The Role of The Financial Sector in the Net Zero Transition: Assessing Implications for Policy, Supervision and Market Frameworks. https://www.iif.com/portals/0/Files/content/32370132_iif_transition_ planning_report_2023_final_for_publication.pdf. 22. Taskforce on Nature-related Financial Disclosures (TNFD). (n.d.). Glossary. https://tnfd.global/publication/glossary/. 23. Taskforce on Nature-related Financial Disclosures (TNFD). (2023). Guidance on the identification and assessment of nature related issues: The LEAP approach. Guidance_on_the_identification_and_assessment_of_nature-related-issues_The_ TNFD_LEAP_approach_v1.pdf. 24. Ibid. 25. Taskforce on Nature-related Financial Disclosures (TNFD). (2023). Disclosure recommendations. https://tnfd.global/recommendations/.Endnotes Nature Positive: Corporate Assessment Guide for Financial Institutions 51