GS SUSTAIN Nature and Biodiversity Analysis Report

This document is a research report that introduces the GS SUSTAIN Nature Tool, which measures corporate transparency and performance related to biodiversity and nature outcomes. It outlines the increasing focus on nature and biodiversity within corporate sustainability strategies and the rising interest from sustainable investors to quantify nature-related performance and risks. The report identifies five catalysts driving this trend, including the need for nature-based solutions in decarbonization efforts and the physical and financial risks associated with biodiversity loss. It presents a framework for assessing company impacts on nature through various steps, emphasizing the importance of measuring corporate biodiversity transparency and performance. The analysis highlights the current scarcity of nature data, the challenges faced by companies in disclosing relevant information, and the potential for improved data availability in the future. The report concludes by discussing the implications for investors and the evolving landscape of corporate engagement with biodiversity.