性质积极：金融机构企业评估指南（英）

Nature Positive:Corporate Assessment Guidefor Financial Institutions I N S I G H TR E P O R TA P R I L2 0 2 5 Contents Foreword3 Foreword4 Executive summary5 Introduction6 1Assessing companies on nature11 2Indicators to assess companies on nature16 ConclusionAppendices 40 41 A1Survey data41A2Sample financial institutions’ climate45assessment frameworksA3Mapping of themes within transition planning46guidance to report indicatorsA4Coverage of indicators in industry disclosure47standards and initiatives Contributors49 Disclaimer This document is published by theWorld Economic Forum as a contributionto a project, insight area or interaction.The findings, interpretations andconclusions expressed herein are a resultof a collaborative process facilitated andendorsed by the World Economic Forumbut whose results do not necessarilyrepresent the views of the World EconomicForum, nor the entirety of its Members,Partners or other stakeholders.©2025 World Economic Forum. All rightsreserved. No part of this publication maybe reproduced or transmitted in any formor by any means, including photocopyingand recording, or by any informationstorage and retrieval system. Foreword Anne-Sophie CastelnauGlobal Head of Sustainability,ING Group Despite the urgency of the nature and climate crisis,investments in nature are still deeply underfunded.1While the private sector puts $35 billion intonature-positive investments annually, it pours atleast $5 trillion into nature-negative investmentseach year.2It is clear that a realignment of financingflows is needed to accelerate impactful steps tocontribute to halting and reversing nature loss. Understanding the nature impacts, transition plansand actions of their clients and portfolio companiesis key to a financial institution’s nature approach. Todate, challenges with data and metrics have beencited by financial institutions as barriers to gettingstarted – but now is the moment to take action. The past decade’s work on climate has givenfinancial institutions a head start, allowing them tobuild on their efforts towards both a net-zero andnature-positive transition. Also, nature-positive transitions of the real economycould unlock trillions in economic opportunities.In itsNew Nature Economyreport, the WorldEconomic Forum identified $10 trillion worth ofannual business opportunities and 395 millionpotential jobs that can be created by 2030,requiring up to $2.7 trillion in annual investment. Many financial institutions are already activelyexpanding their climate transition plan assessmentframeworks to include nature, with the goal ofdemonstrating a forward-thinking and impactfulapproach to assessing and engaging withcompanies on nature. To date, nature funding is skewed towards natureconservation financing. While supporting theseactivities remains critical, allocating and scalingcapital towards the systemic transformation of realeconomy operations and value chains is pivotal tomaximizing nature-related financing opportunitiesand meeting the goals of the Global BiodiversityFramework (GBF). This system-level strategicthinking is at the core of “financing the nature-positive transition” and can open significant lendingand investment opportunities for financial institutions. ING is working towards sharpening its approachon nature, including assessing its lending portfolio,identifying key sectors and clients to support innature transition, and integrating nature assessmentsinto its climate transition plan framework. To steer their portfolios towards the goals of the GBFand maximize nature-related business opportunities,financial institutions should collaborate closely withtheir clients and portfolio companies. By workingtogether, a systemic transformation of real economyoperations and value chains can be achieved. Financial institutions’ progress on nature directlydepends on the companies they engage with. Foreword Akanksha KhatriHead, Nature and Biodiversity,World Economic Forum Nick StuderPresident and Chief ExecutiveOfficer, Oliver Wyman The Kunming-Montreal Global BiodiversityFramework (GBF) called on nations and industriesto take decisive steps by 2030 to halt and reversenature loss, aiming for full recovery by 2050.Yet achieving these ambitious targets demandsinvestments that far exceed current financialcommitments, as well as more extensive public-private collaboration and private-sector engagement.While $1.2 trillion of annual investment in direct andnature-adjacent projects by the private sector isrequired to reverse the decline in natural ecosystems,less than 3% has been committed at this point. for financial institutions to develop a practicalapproach to evaluating company performance onnature priorities. This is a crucial step towards fast-tracking investments in nature. For instance, in our2024 chief executive officer briefing paper,Financingthe Nature-Positive Transition: Understanding theRole of Banks, Investors and Insurers,we madethe case for why imm