生物多样性与商业：挑战与良好实践

Challenges and good practices Biodiversity and Business Table of Contents Challenges and good practices Preface – Angélique Laskewitz 1.Biodiversity and business62.Reporting on biodiversity8 4.Conclusion12 Appendices Research Emiek Heemstra | Stijn Scholten For more information please contactStijn Scholten | Project ManagerStijn.scholten@vbdo.nl | +31 (0) 638 177 811Utrecht, the NetherlandsOctober 2023 Preface Dear reader, Biodiversity – the diversity of species – is crucialto the viability of our planet. Our societal progressand global economy depend on the stability ofour ecosystems and nature. We require naturefor fresh air, clean water and fertile soils, but alsofor our wellbeing and recreation. As biodiversitydeclines, so too does the resilience and adaptabil- “Our societalprogress and globaleconomy depend on Faced with such bleak numbers, it can be difficultto stay optimistic. However, inaction is not anoption. It gives me hope to see that the attentiongiven to biodiversity is increasing across alllevels. In 2022, the Kunming-Montreal GlobalBiodiversity Framework was adopted, providinga clear vision and targets to take collective actionon nature restoration and conservation. Central However, we do not have to start from scratch tofind solutions. Some frontrunner companies havealready found ways to deal with some of the diffi-culties of integrating biodiversity. These business-es integrate biodiversity in terms of governance,policy, implementation and/or accountability. While VBDO has had biodiversity as a central topic in ourAGM engagement project for three years. Duringthis time, we have found that companies areincreasingly aware of the link between businessand biodiversity, but that they struggle to integratebiodiversity risks and opportunities in their busi-ness practices. Every company is, in some way, We hope you take guidance andinspiration from this report. Angélique LaskewitzExecutive Director of VBDO This report is written by VBDO with valuablesupport and assistance from our partner, PwCNetherlands. I would also like to thank the 1.Biodiversity and business Sectoral biodiversity impact and dependency An urgent call for change The role of business The dependence and impact of companies on biodi-versity are sector and location-specific and can varydepending on the ecosystems and biomes where theiractivities are carried out.10 As a result, the extent towhich a business is dependent on and impacts biodi-versity and ecosystems differs by sector. Businessesin sectors with higher dependencies and impactson nature are more likely to be financially impactedthan others, due to this exposure. The Taskforce onNature-related Financial Disclosures (TNFD) identifiedeight priority sectors, 13 subsectors and 19 industries Biodiversity loss is mainly driven by 1) land and sea usechange, 2) overexploitation of organisms, 3) climatechange, 4) pollution and 5) the introduction of invasivespecies (see Figure 1.2).⁸ Many of these drivers resultfrom business activities like agriculture, transportation,mining and manufacturing. This means that, if theychange the way that they carry out these activities, busi-nesses can play a vital role in halting biodiversity lossand restoring nature. As biodiversity loss undermines Biodiversity is essential for the existence of humankind.It can be defined as “the variability among living organ-isms from all sources including terrestrial, marine andother aquatic ecosystems and the ecological complex- Research by the United Nations’ IntergovernmentalScience-Policy Platform on Biodiversity and EcosystemServices (IPBES) shows how provisioning, regulatingand cultural ecosystem services form the foundation forhuman prosperity (see Figure 1.1). However, IPBES has line with GBF to a high degree.15 Moreover, frameworks,such as those by the Taskforce on Nature-relatedFinancial Disclosure (TNFD), Science Based Targets forNature (SBTN), Partnership for Biodiversity AccountingFinancials (PBAF), One Planet Business for Biodiversity(OP2B), Business for Nature and Finance for Biodiver-sity, help companies and financial institutions to reportand act on biodiversity. Furthermore, the voluntary bio- challenging. However, the financial consequences ofinaction become increasingly clear.12 Therefore, govern-ments are introducing regulations that both help and Acting on biodiversityMany agreements, initiatives and regulations that help and require companies to act on biodiversity are alreadyin place. Figure 1.4 shows the interconnectivity betweenall these initiatives, which are explained in more detailin Appendix 2. For example, on an international level,there is the Post-2020 Global Biodiversity Framework(GBF) – an international treaty that was adopted during 2.Reporting on biodiversity The previous chapter provides an overview of thecurrent landscape of biodiversity-related regulationsand initiatives. When it comes to legislative pressure onbusinesses, reporting is a k