Nature Positive Corporate Assessment Guide for Financial Institutions 2025

87. International Corporate Governance Framework (ICGN). (2022). Statement on the Governance and Stewardship of Biodiversity Responsibilities COP15. https://www.icgn.org/statement-governance-and-stewardship-biodiversity- responsibilities-cop15. 88. Taskforce on Nature-related Financial Disclosures (TNFD). (2024). Discussion paper on nature transition plans. https://tnfd. global/wp-content/uploads/2024/10/Discussion-paper-on-nature-transition-plans.pdf. 89. World Wide Fund for Nature. (2024). Catalysing Change: The Urgent Need for Nature Transition Plans. https://www.wwf.fr/ sites/default/files/doc-2024-12/WWF_CATALYSING%20CHANGE_the%20urgent%20need%20for%20nature%20 transition%20plans.pdf. 90. Nature Action 100. (2024). Company Benchmark. https://www.natureaction100.org/company-benchmark/. 91. World Benchmarking Alliance. (2022). Nature Benchmark. https://www.worldbenchmarkingalliance.org/nature-benchmark/. 92. PricewaterhouseCoopers (PwC). (2023). Nearly four out of five companies adopting carbon targets in executive pay, new research from PwC and London Business School shows. https://www.pwc.co.uk/press-room/press-releases/nearly-four- out-of-five-companies-adopting-carbon-targets.html. 93. CDP . (2025). CDP Corporate Health Check 2025: The annual state of Earth-positive business action. https://www.cdp.net/ pt/insights/cdp-2025-corporate-health-check. 94. 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. 95. Taskforce on Nature-related Financial Disclosures (TNFD). (2024). Discussion paper on nature transition plans. https://tnfd. global/wp-content/uploads/2024/10/Discussion-paper-on-nature-transition-plans.pdf. 96. Glasgow Financial Alliance for Net Zero (GFANZ). (2024). Nature in Net-zero Transition Plans. https://assets.bbhub.io/ company/sites/63/2024/10/Nature-in-NZTP-October-2024.pdf. 97. Oliver Wyman. (2024). Majority of European companies spend less than a quarter of capital expenditures on green initiatives. https://www.oliverwyman.com/media-center/2024/mar/majority-of-european-companies-spend-less-than- a-quarter-of-capital-expenditures-on-green-initiatives.html#:~:text=On%20Green%20Initiatives-,Majority%20Of%20 European%20Companies%20Spend%20Less%20Than%20A,Capital%20Expenditures%20On%20Green%20Initi- atives&text=March%2026%2C%202024%20(Berlin),CDP%20and%20Oliver%20Wyman%20reveals. 98. 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. 99. Taskforce on Nature-related Financial Disclosures (TNFD). (2024). Discussion paper on nature transition plans. https://tnfd. global/wp-content/uploads/2024/10/Discussion-paper-on-nature-transition-plans.pdf. 100. World Wide Fund for Nature. (2024). Catalysing Change: The Urgent Need for Nature Transition Plans. https://www.wwf.fr/ sites/default/files/doc-2024-12/WWF_CATALYSING%20CHANGE_the%20urgent%20need%20for%20nature%20 transition%20plans.pdf. 101. Nature Action 100. (2024). Company Benchmark. https://www.natureaction100.org/company-benchmark/. 102. World Benchmarking Alliance. (2022). Nature Benchmark. https://www.worldbenchmarkingalliance.org/nature-benchmark/. Nature Positive: Corporate Assessment Guide for Financial Institutions 54