银行如何助力实现全球自然目标

CONTENTSForewordExecutive SummaryThe Role Banks Can Play In Conserving NatureThe Interconnection Between Climate And NaturePrerequisites For Impact-Based Target SettingPutting Nature Target Setting Into Practice For 3 KeyNature ImpactsLand use changeFreshwater consumptionPollutionHow Banks And Stakeholders Can Take On NatureLoss NowReferences 371425373958677983 FOREWORDInspiring banks to better understand their potential contribution to the globaleffort to stop nature loss by2030 © Oliver WymanFOREWORDByNick Studer, Chief Executive Officer,Oliver WymanWhile global climate change efforts have yet to avert further increases in Earth’s surfacetemperatures, years of research since the 2015 Paris Agreement have led to the developmentof scientifically aligned tools and metrics to help reduce corporate GHG emissions. Thesame kind of corporate guidance now needs to be extrapolated from the Kunming-MontrealGlobal Biodiversity Framework (GBF) and other existing science-based frameworks toaddress an escalating loss of nature. The planet’s natural capital is intrinsically connected tothe sustainability of biodiversity and the growth of the global economy. Addressing natureloss is also critical to lowering greenhouse gas emissions because of the mitigation role theplanet’s forests and bodies of water play through the sequestration ofCO2.The purpose of this white paper is to investigate whether a science-based approach, likewhat exists for the global target for GHG emissions reduction, can be created for otherkey environmental impacts, such as land use change, freshwater consumption, andpollution. In this research, we catalogue the available guidance, conduct new research, andconsider possible quantitative targets to complement the global agenda on GHG emissionsreductionstrategies.With its data and insights, we hope to contribute to a broader global effort to developscience-based sector pathways that banks and their portfolio companies can followto restore and conserve nature. Our initial findings indicate that tools exist to supporttheir development, but further work is required to bolster positive action on criticalenvironmentaltopics.We also hope to shine a spotlight on nature and invite the financial community, corporates,scientists, standard setters, and governments to collaborate, as they did for climate action.Most of the early climate work to establish standards and methodologies was led by theUnited Nations Environment Programme Finance Initiative, the Taskforce for Climate-relatedFinancial Disclosures, CDP, and the Net-Zero BankingAlliance.For nature, the beginnings of frameworks for reporting on the impacts on nature areavailable through such efforts as the Taskforce for Nature-related Financial Disclosures, CDP,the European Union's Corporate Sustainability Reporting Directive and the workundertakenby industry initiatives such as UNEP-FI and Finance for Biodiversity. However, moreneedsto bedone. © Oliver WymanFor this white paper,Oliver Wyman conducted extensive research, methodically settingout to gather and analyze the frameworks, data, and metrics available to halt and reversenature loss with the same rigor used to set targets for reducing GHG emissions. It builds onextensive work Oliver Wyman has done over the past several years with the World EconomicForum, World Wide Fund for Nature, and the World Business Council on SustainableDevelopment. As we have done in this earlier work, we drilled down to an industry-specificlevel to help demonstrate what is possible when it comes to targetsetting.This is a preliminary step in what should become a global effort. We hope the financialcommunity will join us on thisjourney. © Oliver WymanFOREWORDByAnne-Sophie Castelnau, Chief Sustainability Officer, INGAt ING, we recognize the importance of taking the dual imperatives of climate and natureinto account in financial decision-making. Environmental challenges, such as land-usechange and pollution, are closely linked to climate impact, and we support the growingagenda to align environmental themes, building on the momentum and related impactalready seen in climateaction.We see this research as a valuable contribution to shaping a shared understanding of whatscience-aligned, environmental target setting could represent for financialinstitutions.For banks, environmental targets can serve as a practical tool within a broader sustainabilitystrategy, supporting clients in their transitions and financing the solutions needed for asustainable future. By engaging with our clients and key stakeholders, and allocating capitalwhere it can drive change, banks can play an impactful part in supporting sectors to adoptmore sustainablepractices.Establishing credible environmental targets depends on meeting several enablingconditions. These include access to reliable data, sector-specific scientific pathways thatare operationally feasible for clients, and mechanisms to monitor progress. In most cases,a process of piloting and testin