Nature Positive Corporate Assessment Guide for Financial Institutions 2025

26. Science Based Targets Network (SBTN). (n.d.) Our target setting process. https://sciencebasedtargetsnetwork.org/ companies/take-action/. 27. GRI Standards. (2021). GRI 3: Material Topics 2021. file:///Users/louischaplin/Downloads/GRI%203_%20Material%20 Topics%202021.pdf. 28. EFRAG. (2024). EFRAG IG1 Materiality Assessment. https://www.efrag.org/sites/default/files/sites/webpublishing/ SiteAssets/IG%201%20Materiality%20Assessment_final.pdf. 29. Nature Action 100. (2024). Company Benchmark. https://www.natureaction100.org/company-benchmark/. 30. World Benchmarking Alliance. (2022). Nature Benchmark. https://www.worldbenchmarkingalliance.org/publication/nature/ methodology/#scope. 31. Anglo American. (2024). Sustainability report 2023. https://www.angloamerican.com/~/media/Files/A/Anglo-American- Group-v5/PLC/investors/annual-reporting/2023/sustainability-report-2023.pdf. 32. ENCORE. (2024). ENCORE: Exploring Natural Capital Opportunities, Risks and Exposure. https://encorenature.org. 33. 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. 34. 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. 35. 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. 36. Nature Positive Initiative. (2024.) Building Consensus on State of Nature Metrics to Drive Nature Positive Outcomes. https://www.naturepositive.org/app/uploads/2024/10/Supporting-Information_State-of-Nature-Metrics_8Oct2024.pdf. 37. 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. 38. European Commission. (n.d.). Corporate sustainability reporting. https://finance.ec.europa.eu/capital-markets-union-and- financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en. 39. Taskforce on Nature-related Financial Disclosures (TNFD). (n.d.). Metrics. https://tnfd.global/metrics/. 40. CDP (n.d.) Corporate Disclosure. https://cdn.cdp.net/cdp-production/comfy/cms/files/files/000/008/933/original/ CDP_2024_corporate_disclosure_framework_-_headline_changes.pdf. 41. GRI. (n.d.). Standards. https://www.globalreporting.org/how-to-use-the-gri-standards/gri-standards-english-language/. 42. Nature Positive Initiative. (2024). Building Consensus on State of Nature Metrics to Drive Nature Positive Outcomes. https://www.naturepositive.org/app/uploads/2024/10/Consultation-Brief-_State-of-Nature-Metrics_8Oct2024.pdf. 43. WBCSD. (2024). Harmonizing the use of nature metrics by corporations. https://www.wbcsd.org/resources/harmonizing- the-use-of-nature-metrics-by-corporations/. 44. CDP (n.d.) Our Question Bank. https://www.cdp.net/en/disclose/question-bank. 45. Taskforce on Nature-related Financial Disclosures (TNFD). (2024). Discussion paper on Nature transition plans. https://tnfd.global/publication/discussion-paper-on-nature-transition-plans/. 46. It’s Now for Nature. (n.d.). The Nature Strategy Handbook. https://nowfornature.org/read-the-handbook/. 47. Accountability Framework Initiative. (n.d.). About the Accountability Framework. https://accountability-framework.org/ about/about-the-accountability-framework/. 48. Capitals Coalition. (2024). Beta Framework for Integrated Decision-making Documents. https://capitalscoalition.org/ capitals-approach/beta-framework-for-integrated-decision-making-documents/. 49. Nature Action 100. (2024). Company Benchmark. https://www.natureaction100.org/company-benchmark/. 50. Galvin, D. (2018). (2018). Six business benefits of setting science based targets. Science Based Targets. https://sciencebasedtargets.org/blog/six-business-benefits-of-setting-science-based-targets . 51. European Parliament. (n.d.). ANNEX I to Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards, published in the Official Journal of the European Union on 22 December 2023 and including the corrigendum published on 18 April 2024. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e134-3-1. 52. Science Based Targets Network (SBTN). (2024). Overview. https://sciencebasedtargetsnetwork.org/companies/take-action/. 53. 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. 54. World Economic Forum. (2024). Nature Finance and Biodiversity Credits: A Private Sector Roadmap to Finance and Act on Nature. https://www.weforum.org/publications/nature-finance-and-biodiversity-credits-a-private-sector-roadmap-to- finance-and-act-on-nature/. Nature Positive: Corporate Assessment Guide for Financial Institutions 52