1、Nature Positive:Corporate Assessment Guide for Financial InstitutionsI N S I G H T R E P O R TA P R I L 2 0 2 5In collaboration withOliver WymanImages:Getty Images Disclaimer This document is published by the World Economic Forum as a contribution to a project,insight area or interaction.The finding

2、s,interpretations and conclusions expressed herein are a result of a collaborative process facilitated and endorsed by the World Economic Forum but whose results do not necessarily represent the views of the World Economic Forum,nor the entirety of its Members,Partners or other stakeholders.2025 Wor

3、ld Economic Forum.All rights reserved.No part of this publication may be reproduced or transmitted in any form or by any means,including photocopying and recording,or by any information storage and retrieval system.ContentsForeword 3Foreword 4Executive summary 5Introduction 61 Assessing companies on

4、 nature 112 Indicators to assess companies on nature 162.1 Indicator 1:Material nature impacts and dependencies,17 and risks and opportunities2.2 Indicator 2:Nature metrics 232.3 Indicator 3:Nature ambition 262.4 Indicator 4:Nature targets 272.5 Indicator 5:Strategy and actions 292.6 Indicator 6:Pol

5、icies 342.7 Indicator 7:Governance 342.8 Indicator 8:Incentives 372.9 Indicator 9:Planned spend 382.10 Indicator 10:Independent verification of actions 392.11 Indicator 11:Supplier engagement plan 39Conclusion 40Appendices 41A1 Survey data 41A2 Sample financial institutions climate 45 assessment fra

6、meworksA3 Mapping of themes within transition planning 46 guidance to report indicatorsA4 Coverage of indicators in industry disclosure 47 standards and initiativesContributors 49Endnotes 51Nature Positive:Corporate Assessment Guide for Financial Institutions2ForewordDespite the urgency of the natur