Biodiversity and ESG
Biodiversity has become an important topic in ESG, preceded only to climate change. How to pay attention to nature-related risks and opportunities has become a topic of global concern for various stakeholders.
The Task Force on Nature-related Financial Disclosures has developed disclosure guidelines and adopted a disclosure framework consistent with the Task Force on Climate-related Financial Disclosures. COP15 also develops global biodiversity framework, requiring countries to monitor, manage and disclose natural data.
Biodiversity, Nature and Climate
Biodiversity often comes with nature, which is the foundation of socio-economic activities and encompasses all renewable and non-renewable resources worldwide. Biodiversity is an essential component of nature. For example, the EU’s first comprehensive law on biodiversity and nature, the Nature Restoration Law, regulates both biodiversity and ecosystems.
Biodiversity and climate change have a synergistic effect, and they interact with each other. To address climate change, stakeholders need to consider how to ensure that biodiversity can maximize efficiency of climate actions.
Investing in Biodiversity
The UNEP believes that global biodiversity financing gap will exceed $2.7 trillion annually by 2030, and the current global investment scale accounts for less than one tenth, with 80% of the investment coming from public institutions such as governments and multinational banks.
Biodiversity investment tools will help investors assess the risks faced by their investment portfolios and identify specific industries, regions, and assets that are most susceptible. For example, the Nature Investor Toolkit released by Responsible Investment Association Australasia lists common biodiversity investment tools.
ECB Releases Climate and Nature Risk Management Practice Report
European Central Bank releases a report on climate and nature risk management practices, aimed at providing financial institutions with methods to incorporate climate and nature risks
IPBES Releases Enterprise and Biodiversity Assessment Report
Intergovernmental Science Policy Platform on Biodiversity and Ecosystem Services releases an assessment report on enterprise and biodiversity
NGFS Releases Nature-related Financial Risks Regulation Report
Network for Greening the Financial System releases a report on nature-related financial risks regulation, aiming to summarize the regulatory framework for nature-related financial risks
Goldman Sachs Releases Artificial Intelligence and Biodiversity Measurement Report
Goldman Sachs releases a report on artificial intelligence and biodiversity measurement, aiming to explore how to develop and apply artificial intelligence technology
Network for Greening the Financial System Releases Nature-related Data Report
Network for Greening the Financial System releases a report on nature-related data, aiming to summarize the sources, indicators, and applications of nature-related data in risk management
World Economic Forum Releases Nature Economy Investment Report
World Economy Forum releases nature economy investment report, aiming to summarize 50 investment opportunities in 13 industries
United Nations Environment Program Releases 2026 Global Nature Finance Report
United Nations Environment Program releases 2026 Global Nature Finance Report, which aims to summarize the status of global nature finance and provide development recommendations
CDP Releases 2026 Corporate Climate and Nature Progress Report
Carbon Disclosure Project (CDP) releases 2026 Corporate Climate and Nature Progress Report, which aims to summarize the progress of companies in environmental areas such as climate and nature