Writing the Future with Nature

In a Europe where sustainability ambitions are increasingly questioned, biodiversity stands out as a domain where companies can still lead with purpose and creativity. While climate action has long dominated the ESG agenda, nature is now stepping into the spotlight, not just as a moral concern, but as a strategic one.

But let’s be clear: climate and nature are not separate challenges. They are deeply intertwined. Addressing one without the other risks creating short-term wins that lead to long-term losses. For instance, certain climate mitigation strategies like large-scale renewable energy infrastructure or biofuels monocultures can inadvertently harm ecosystems, disrupt habitats, or accelerate biodiversity loss. Conversely, protecting and restoring nature can enhance climate resilience, regulate carbon cycles, and mitigate the risks severe natural events pose to communities.

The EFRAG State of Play Report 2025 confirms this strategic shift. Among companies reporting under the ESRS, around 30% of companies have disclosed biodiversity metrics, with an average of four indicators per company. Interestingly, this includes firms that do not yet consider biodiversity to be material: a sign that awareness is growing beyond regulatory compliance. Sectors with the most direct impact on ecosystems are setting the pace in biodiversity reporting, with construction (60%), electricity and gas (62%), and real estate (64%) disclosing targeted biodiversity metrics. At the country level, disclosure rates are notably higher in France (49%), Sweden (44%), and the Netherlands (39%) than in others, such as Italy (18%) or Germany (23%).

But beyond the numbers, what emerges is a landscape of fragmented yet promising practices. Companies are experimenting with entity-specific biodiversity metrics, from the number of endangered species on operational sites, to the area of restored habitats, or the share of investments in biodiversity-sensitive zones. These metrics are often tailored, context-specific, and not easily grouped into standard clusters. And that’s precisely the point: biodiversity is site-specific and deeply tied to each company’s footprint.

Leadership Starts with Action, Not Perfection

The political landscape is shifting, but that’s precisely why moving forward or starting now matters more than ever. Biodiversity loss is accelerating, and with it, risks to supply chains, operations, and communities. At the same time, nature is a source of innovation, value creation, and a foundation for long-term stability.
There is not one single approach, this is not about having all the answers. It’s about starting with what you know, acting with what you have and leading where it matters most for nature and for you.

Companies are exploring biodiversity through tailored metrics, partnerships, and increasingly, through creative and engaging formats that make the topic more accessible. From collaborative tools, workshops to immersive game experiences, new ways of learning are emerging, including playful ones adapted to all.