应用基于系统的方法从气候风险转向韧性

OCTOBER 2025 Contents Acknowledgments1Meeting the Urgency: Adaptation and Resilience in Focus3Minding the Gap: Corporate Guidance Under Review5Our Role in Bridging the Guidance Gap6Overview of Our Approach7Case Study: Meet PulpaNova9 PulpaNova’s Approach: A Step-by-Step Overview101Conduct Climate Risk Assessment112Conduct Biodiversity Screening and Human Rights Scan113Prioritize Assets144Evaluate Opportunity Relevance at Asset Level165Develop Evaluation Criteria for Solutions186Identify and Select Solutions19Recommendations Moving Forward23Appendix25 ACKNOWLEDGMENTS DISCLAIMER The following paper was developed by BSR, asustainable business network and consultancyfocused on creating a world in which all peoplecan thrive on a healthy planet. The perspectivesexpressed solely reflect the views of BSR andthe authors and have been informed by desktopresearch, insights, and discussions fostered duringBSR-facilitated interviews with a wide range ofstakeholders within the ecosystem of climateadaptation and resilience building. BSR publishes occasional papers as a contributionto the understanding of the role of businessin society and the trends related to corporatesocial responsibility and responsible businesspractices. BSR maintains a policy of not acting asa representative of its membership, nor does itendorse specific policies or standards. The viewsexpressed in this publication are those of its authorsand do not reflect those of BSR members. This document was authored by Beatriz OsorioMarugan, Eileen Gallagher, and Kaia Ling. Theauthors thank external partners and colleaguesat BSR for their support in the creation of thisguidance, including Andrey Pertsov, BerkleyRothmeier, Giulio Berruti, Jenna Kowalevsky, JulieDugard, Laura Donnelly, and Ouida Chichester. Anyerrors that remain are those of the authors. Pleasedirect comments or questions to BSR. Meeting the Urgency:Adaptation andResilience in Focus BOX 1 Why does the 1.5°C target matter? Climate models show warming above 1.5°C could increase the frequency and intensity of extremeheat, droughts, heavy precipitation, and extreme weather events across the globe. It could triggermultiple ecological tipping points, including the collapse of ice sheets, die- off of coral reefs, and abruptpermafrost thaw. As the warmest year on record, 2024 officiallymarked thefirst breachof the Paris Agreement,which aims to limit warming to no more than 1.5°Cabove preindustrial levels. Global temperatures areexpected to remain at or surpass 2024 levels, withan 80% chance that at least one year between 2025and 2029 will become the hottest on record. Theworld is no longer on course to limit warming to1.5°C but rather is moving toward a future troubledby increased intensity and frequency of extremeweather events. This extreme weather threatenshuman well-being, access to resources, and qualityof life, underscoring the urgent need to prioritizeclimate adaptation. These changes could be irreversible and seriously impact food production, spread diseases, displacepeople, and disrupt global socioeconomic stability. As compared to 1.5°C of warming, 2°C of warmingwould double the number of heatwaves in Southern Africa, expose 200 million more people to droughts,and cost an additional $17 billion globally in residual damage and adaptation for major crops. ad hoc climate efforts are not sufficient. Instead,systems thinking that considers climate, nature,and human rights holistically is essential to addresscascading and cumulative risks. Without putting climate adaptation and resiliencemeasures in place, physical climate impacts couldcost large companies $1.2 trillion per year in the2050s. Based on existing policies and pledges, weare headed toward a calamitous 2.7°C increase inglobal warming by 2100. Looking back on the past decade, the corporateclimate agenda has prioritized climate mitigationand the reduction of greenhouse gas (GHG)emissions. While decarbonization remains urgentand necessary, there has been limited progress onclimate adaptation and resilience. According to S&PGlobal, only 35% of large companies across sectorsdisclose plans to adapt to physical climate impacts. A reflection but also a driver of this lack ofcorporate progress is the massive financinggap for adaptation and resilience.Even thoughadaptation financingmore than doubled between2018 and 2022, to US$76 billion, most of thefunds came from the public sector, with private To effectively adapt to the rapidly changingenvironment, companies need to adopt asystems-based approach that helps to move fromclimate risk identification to resilience building.Unfortunately, climate adaptation is not occurringat the pace and scale that’s needed. Scattered or finance contributingless than 2% of the total.Current annual flows cover only one-third of thefunding needed by 2030 in emerging markets anddeveloping economies (EMDEs) alone. However, businesses face several challenges inclosing this gap. BSR’s findings, based o