商业与生物多样性基准：三十家欧洲上市企业比较研究

A comparative study of thirty Business & Biodiversity A comparative study of thirty Table of contents About VBDO Preface Foreword8 Executive summary Company ranking 202513 1.Introduction14 The business case for biodiversity: from moral imperative to strategic asset17 In partnership with:PwC Netherlands 2.Category guidelines and results2.1Strategy and business model2.2Policy 181826 Project leadsManon Koelewijn-Timmerman and Freek van Til (VBDO)Thijs IJsbrandij (PwC) 2.3Actions and implementation342.4Targets and metrics40 Input and support fromAngélique Laskewitz, Anouk Zwarts and Ivo Smeets (VBDO)Alexander Spek, Anna Rosa Juurlink and Elise Vens (PwC) 3.Recommendations44 Appendix 1: Benchmark methodology For more informationPlease contact Dutch Association of Investorsfor Sustainable Development (VBDO), 48 Copyright This VBDO publication is protected by copyright laws. No part of this publicationmay be reproduced, distributed, or transmitted in any form or by any means,including copying and/or publishing (parts of) this publication, without the priorwritten permission of VBDO. If you would like to ask VBDO for such permission, Utrecht, The NetherlandsNovember 2025 About VBDO VBDO stands for Vereniging van Beleggers voor Duurzame Ontwikkeling,which translates as the Dutch Association of Investors for SustainableDevelopment. VBDO is convinced that a more sustainable and responsiblecapital market leads to a healthier and more just world. As an independentassociation, we have been a passionate driver, motivator and knowledgeleader for responsible investment. We have been anchoring sustainability incompanies since 1995. We use respect and expertise to help organisationsmake choices that look beyond financial gain, but also consider social, Preface This benchmark aims to be both a mirror and a map,to reflect where companies currently stand and offerguidance on how to move forward. By assessingstrategies, policies, actions and targets, we identifyareas for improvement and showcase good practices We extend our sincere thanks to PwC, as well as to thecompanies, experts and partners whose engagementand insights have made this report possible. We hopethis benchmark informs, motivates and empowers action We find ourselves at a crossroads. Biodiversity lossis accelerating, and with it the risks to our economiesand societies. More than half of the world’s economydepends on healthy ecosystems. As these systemsdegrade, the foundation of our prosperity and wellbeing “The window for meaningful action isnarrowing, and the consequences of delayare becoming more tangible. We are Warm regards At VBDO, we are observing growing awareness ofthe importance of biodiversity among companies andinvestors. More organisations now recognise that havingstable business models depends on nature. Biodiversityis becoming a key factor in risk management, value We are encouraged to see positive developments acrosssectors, yet the urgency remains undeniable. As theEuropean Environment Agency reminds us, the windowfor meaningful action is closing. Reversing biodiversity Angélique LaskewitzExecutive Director VBDO Foreword At IUCN NL, we believe that business action on biodiver-sity is both an environmental imperative and a pathwayto social and economic gains. Our work with people inhigh-biodiversity landscapes across the globe, includingIndigenous Peoples and local communities (IPLCs),shows that conservation is most effective when it is where real change happens, and where businesses candemonstrate leadership by sharing good practices and Biodiversity is essential for business and economicresilience. Yet the latest Living Planet Report shows anaverage 73% decline in monitored species populationssince 1970,2revealing the scale of the crisis. Reversing We hope this benchmark inspires companies toaccelerate their efforts to view biodiversity not just asa responsibility but as a strategic opportunity, and tointegrate it fully into their business thinking and oper- The Kunming–Montreal Global Biodiversity Framework4provides a roadmap for private sector engagement,highlighting the critical contributions businesses canmake towards global targets. Collaboration – within The recently published IPBES Transformative ChangeAssessment Report3highlights that acting immediatelyto halt biodiversity loss can generate USD 10 trillionin business opportunities and create 395 million jobsglobally by 2030. Companies that embed biodiversity Liliana JáureguiDirector IUCN NL Building on the Kunming–Montreal Global BiodiversityFramework’s Target 15, the IUCN World ConservationCongress in October 2025 approved a motion calling oncompanies to assess, disclose and reduce their biodi-versity-related risks.5This reinforces the growing global The results of this benchmark reveal both progress andopportunity. While reporting frameworks such as theEU Corporate Sustainability Reporting Directive (CSRD)are improving disclosure of risks and im