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Forest, Land and Agriculture (FLAG): Key requirements of the SBTi FLAG Guidance. https://sciencebasedtargets.org/sectors/forest-land-and-agriculture. 11. Science Based Targets Network (SBTN). (n.d.). Step 3: Measure, Set & Disclose Land Targets. https://sciencebasedtargetsnetwork.org/companies/take-action/set-targets/land-targets/ . 12. Caesar, L. et al. (2024). Planetary Health Check: A Scientific Assessment of the State of the Planet. https://www.planetary healthcheck.org/storyblok-cdn/f/301438/x/a4efc3f6d5/planetaryhealthcheck2024_report.pdf. 13. World Economic Forum. (2025). Global Risks Report 2025. https://www.weforum.org/publications/global-risks-report-2025/. 14. Taskforce on Nature-related Financial Disclosures (TNFD). (2024). Recommendations. https://tnfd.global/publication/ recommendations-of-the-taskforce-on-nature-related-financial-disclosures/. 15. Convention on Biological Diversity. (2022). Kunming-Montreal Global Biodiversity Framework. https://www.cbd.int/gbf/. 16. 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(2022). Global investors developing new collaborative engagement initiative to drive nature action. https://www.financeforbiodiversity.org/global-investors-developing-new-collaborative-engagement- initiative-to-drive-nature-action/. 24. UN Environment Programme (UNEP). (2023). State of Finance for Nature 2023. https://www.unep.org/resources/state- finance-nature-2023. Nature Positive: Role of the Offshore Wind Sector 50

Nature Positive Role of the Offshore Wind Sector