Primary sources
Frameworks
Science (IPBES) → treaty and global goals (CBD / KMGBF) → corporate disclosure (TNFD) → economic case (WEF) → business method (WBCSD).
This app is not an official product of the Secretariat of the Convention on Biological Diversity (CBD), TNFD, IPBES, the World Economic Forum (WEF), or WBCSD. It is an independent learning tool aligned with each institution’s published primary sources. It does not claim to be an official recommendation, accreditation, or a substitute qualification, and it aims for accuracy that would stand that test.
How they connect
01
IPBES
Science
What is being lost, and why
02
CBD / KMGBF
Policy
Goals the world has agreed
03
Target 15
Ask of business
Assess, disclose, reduce
04
TNFD
Disclosure
How to report
05
WEF
Economic case
USD 44 trillion of dependence, USD 10.1 trillion of opportunity
06
WBCSD
Business sequence
ACT-D and sector Roadmaps
Primary sources we align to
We have not received endorsement. We match the terms and structure of public documents so the work could withstand it.
- The body of policyCBD
Convention on Biological Diversity
Convention on Biological Diversity (1992) / COP15 Decision 15/4
Three objectives: conservation, sustainable use, and fair and equitable benefit-sharing. 2050 vision: “a world of living in harmony with nature.”
Source - The 2030 global goalsKMGBF
Kunming-Montreal Global Biodiversity Framework
Decision 15/4 (adopted December 2022)
Four 2050 goals and 23 targets for 2030. The basis for corporate disclosure is Target 15.
Source - The scientific basisIPBES
Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services
Global Assessment SPM (2019)
Five direct drivers and “nature’s contributions to people (NCP).” Shared language for policy and business.
Source - Disclosure practiceTNFD
Taskforce on Nature-related Financial Disclosures
Recommendations of the TNFD
Four pillars, 14 recommended disclosures, and LEAP for internal assessment. The framework through which companies implement Target 15.
Source - The economic caseWEF
World Economic Forum
Nature Risk Rising / New Nature Economy (2020)
Nature Risk Rising (2020): more than half of GDP is moderately or highly dependent on nature. The Future of Nature and Business (2020): 15 transitions in 3 systems, USD 10.1 trillion a year and 395 million jobs.
Source - The business sequenceWBCSD
World Business Council for Sustainable Development
Roadmaps to Nature Positive: Foundations for all businesses
Roadmaps to Nature Positive (from 2023). ACT-D as the backbone, with sector sequences for agri-food, forest products, built environment, energy and pharmaceuticals. About 90% of pressure is concentrated in three systems.
Source
Three objectives of the CBD
Article 1. The Kunming-Montreal Framework specifies these objectives toward the 2050 vision.
1
Conservation
Conservation of biological diversity
Conserve biological diversity itself — three layers: species, ecosystems and genetic diversity.
2
Sustainable use
Sustainable use of its components
Use the components without reducing options for future generations.
3
Fair benefit-sharing
Fair and equitable sharing of benefits
Share fairly and equitably the benefits arising from the use of genetic resources (connecting to the Nagoya Protocol and debates that include DSI).
KMGBF four goals (2050)
Goal A
Ecosystems, species and genetic diversity
Maintain, enhance and restore the integrity, resilience and connectivity of ecosystems. Halt human-induced extinction, substantially reduce extinction risk by 2050, and safeguard genetic diversity.
Goal B
Sustainable use and contributions to people
Use and manage biodiversity sustainably, and value, maintain and enhance nature’s contributions to people (NCP).
Goal C
Fair benefit-sharing
Share fairly the monetary and non-monetary benefits arising from genetic resources, digital sequence information (DSI) and associated traditional knowledge.
Goal D
Means of implementation
Secure finance, capacity-building, technical cooperation and technology transfer, close the biodiversity finance gap, and align financial flows with the Framework.
23 targets (2030)
Short titles follow the CBD Secretariat target guide. Decision 15/4 is the authentic text.
Targets 1–8
Reducing threats to biodiversity
Reducing threats to biodiversity
- T1
Plan and manage all areas through participatory, integrated and biodiversity-inclusive spatial planning to reduce biodiversity loss.
Plan and manage all areas to reduce biodiversity loss
- T2
Ensure that at least 30% of areas of degraded ecosystems are under effective restoration.
Restore 30% of all degraded ecosystems
- T3
Conserve at least 30% of land, inland waters and seas (30by30).
Conserve 30% of land, waters and seas
- T4
Halt human-induced extinction, protect genetic diversity, and manage human–wildlife coexistence.
Halt species extinction and protect genetic diversity
- T5
Ensure that the use, harvesting and trade of wild species are sustainable, safe and legal.
Ensure sustainable, safe and legal harvesting and trade
- T6
Reduce the rate of introduction of invasive alien species by 50% and minimize their impact.
Reduce invasive alien species introductions by 50%
- T7
Reduce pollution to levels that are not harmful to biodiversity.
Reduce pollution to levels not harmful to biodiversity
- T8
Minimize the impact of climate change on biodiversity and increase resilience.
Minimize climate change impacts on biodiversity
Targets 9–13
Meeting people’s needs through sustainable use and benefit-sharing
Meeting people’s needs through sustainable use and benefit-sharing
- T9
Manage wild species sustainably so that people benefit.
Manage wild species sustainably to benefit people
- T10
Enhance biodiversity and sustainability in agriculture, aquaculture, fisheries and forestry.
Enhance biodiversity in agriculture, aquaculture, fisheries and forestry
- T11
Restore, maintain and enhance nature’s contributions to people.
Restore, maintain and enhance nature’s contributions to people
- T12
Enhance urban green and blue spaces and planning for human well-being and biodiversity.
Enhance green spaces and urban planning
- T13
Increase the sharing of benefits from genetic resources, DSI and traditional knowledge.
Increase sharing of benefits from genetic resources, DSI and traditional knowledge
Targets 14–23
Tools and solutions for implementation and mainstreaming
Tools and solutions for implementation and mainstreaming
- T14
Integrate biodiversity into decision-making at every level.
Integrate biodiversity in decision-making at every level
- T15
Ensure that businesses assess, disclose and reduce biodiversity-related risks and negative impacts.
Businesses assess, disclose and reduce biodiversity-related risks and negative impacts
- T16
Enable sustainable consumption choices and reduce waste and overconsumption.
Enable sustainable consumption choices
- T17
Strengthen biosafety and share the benefits of biotechnology.
Strengthen biosafety and distribute biotechnology benefits
- T18
Reduce harmful incentives by at least USD 500 billion per year and scale up positive incentives.
Reduce harmful incentives by at least $500 billion per year
- T19
Mobilize USD 200 billion per year from all sources (including USD 30 billion in international finance).
Mobilize $200 billion per year for biodiversity
- T20
Strengthen capacity-building, technology transfer, and scientific and technical cooperation.
Strengthen capacity-building, technology transfer and cooperation
- T21
Ensure that knowledge is available and accessible to guide biodiversity action.
Ensure knowledge is available and accessible
- T22
Ensure participation in decision-making and access to justice and information.
Ensure participation, access to justice and information
- T23
Ensure gender equality and a gender-responsive approach.
Ensure gender equality and a gender-responsive approach
TNFD four pillars and LEAP
The frame for putting Target 15 into disclosure. Pillars are disclosure; LEAP is internal assessment. We do not mix the two.
Governance
Governance
Board oversight and management’s role regarding nature-related dependencies, impacts, risks and opportunities, and human-rights policies and engagement with Indigenous Peoples, local communities and affected stakeholders.
- A Board oversight
- B Management’s role
- C Human-rights policies and engagement with Indigenous Peoples, local communities and others
Strategy
Strategy
Dependencies, impacts, risks and opportunities identified over the short, medium and long term; effects on the business model and value chain; resilience of strategy; and the location of assets and activities in priority locations.
- A Identified dependencies, impacts, risks and opportunities
- B Effects on the business model, strategy and financial planning
- C Resilience of strategy (scenarios)
- D Locations in priority areas
Risk and impact management
Risk and impact management
The processes for identifying, assessing, prioritising and monitoring in direct operations and upstream and downstream, and integration into enterprise risk management.
- A(i) Processes in direct operations
- A(ii) Processes upstream and downstream
- B Management processes
- C Integration into enterprise risk management
Metrics and targets
Metrics and targets
Metrics used to assess risks and opportunities, and dependencies and impacts, plus targets and performance. Nature has no single currency analogous to tonnes of carbon.
- A Metrics for risks and opportunities
- B Metrics for dependencies and impacts
- C Targets and performance
L
Locate
Identify where you interface
Place the biomes and priority locations where the organisation interfaces with nature — in direct operations, upstream and downstream.
E
Evaluate
Evaluate dependencies and impacts
Diagnose what the organisation depends on, and what it affects, in those places.
A
Assess
Assess risks and opportunities
See how dependencies and impacts affect finance (physical, transition and systemic).
P
Prepare
Prepare to respond and disclose
Prepare targets, governance, metrics and disclosure. LEAP is an internal process; the four pillars are the disclosure structure.
General requirements
They apply across all four pillars — extra consistency rules aligned with ISSB IFRS S1.
- 1. Application of materiality
- 2. Scope of disclosures
- 3. Location of nature-related issues
- 4. Integration with other sustainability-related disclosures
- 5. Time horizons
- 6. Engagement with Indigenous Peoples, local communities and affected stakeholders
IPBES five direct drivers
Global Assessment (2019) SPM. In order of global impact. Indirect drivers include production, consumption, demography, trade and governance.
1
Land- and sea-use change
The largest impact at global scale. Agricultural conversion, urbanisation, land reclamation and similar change.
2
Direct exploitation of organisms
Fishing, logging, hunting and gathering.
3
Climate change
A direct driver whose importance is rising rapidly.
4
Pollution
Includes nutrients, plastics, chemicals, noise and light.
5
Invasive alien species
Disturbance of native ecosystems through introduction and establishment.
WEF: why this is a business issue
The Forum’s New Nature Economy series translated Nature Positive into economic language. Figures are from the source year; they are not a live GDP feed.
Food, land and ocean use
Food, land and ocean use
Infrastructure and the built environment
Infrastructure and the built environment
Extractives and energy
Extractives and energy
- WEF · 2020New Nature Economy Report I
Nature Risk Rising
More than half of the world’s economic value generation (about USD 44 trillion) is moderately or highly dependent on nature (WEF / PwC).
The starting point for “why this is a management issue.” Shared language that dependence becomes financial risk.
Source - WEF · 2020New Nature Economy Report II
The Future of Nature and Business
Fifteen transitions in the three systems above could generate up to USD 10.1 trillion in annual business value and 395 million jobs by 2030. The three systems account for more than one-third of the world economy and up to two-thirds of employment.
After risk, a map of opportunity and transition. The source for not talking about Nature Positive as cost alone.
Source - WEF · AnnualWorld Economic Forum
Global Risks Report
Biodiversity loss and ecosystem collapse have for years been placed among the top long-term risks.
The annual case that stops a board from calling nature “non-financial.”
Source
WBCSD: how to proceed
ACT-D (Assess–Commit–Transform–Disclose) is a set of high-level actions shared by Business for Nature, WBCSD, WEF, TNFD, SBTN, the Capitals Coalition, WWF and others. It is the backbone of WBCSD’s Roadmaps to Nature Positive.
Roadmaps place about 90% of pressures on nature in three socio-economic systems — food, land and ocean use; the built environment; and energy — the same orientation as WEF’s three systems.
A
Assess
Measure
Identify and prioritise material dependencies, impacts, risks and opportunities (DIRO). Corresponds to Locate through Assess in TNFD LEAP.
C
Commit
Commit
Set science-based, time-bound targets. Connects to SBTN and others.
T
Transform
Change
Avoid, reduce and restore, plus transformation of the business model and of systems. The Transform in AR3T.
D
Disclose
Disclose
Publish material nature-related information. Connects to the TNFD four pillars.