14 November, 2025

Nature is climbing up corporate agendas. From investor expectations to regulatory shifts, the pressure is growing for businesses to understand and disclose their impacts and dependencies on the natural world. 

Last week, the International Sustainability Standards Board (ISSB) announced it will begin developing nature-related standards, with a first draft expected at the Convention on Biological Diversity COP17 in October next year. These standards will build directly on the guidelines set out in the Taskforce for Nature-Related Financial Disclosures (TNFD) framework which guides businesses and organisations in assessing their nature-related dependencies, risks, and opportunities. This announcement marks a major step towards integrating nature into mainstream financial and sustainability reporting. The timing is notable, coming just weeks after the release of ISO’s first biodiversity standard, which offers practical advice for organisations to measure and manage their impacts on nature.  

Together, these developments signal a shift: nature is no longer just a niche concern. With clearer frameworks and global standards emerging, it’s becoming easier and more expected for businesses to report on their nature-related risks and dependencies. This could unlock opportunities for broader participation, especially among companies that previously lacked the tools or confidence to engage. 

But reporting on nature is not just about compliance. Around half of global GDP is moderately or highly dependent on nature and biodiversity. Nature underpins every part of the economy, providing services from clean water and fertile soil to pollination and climate regulation. As ecosystems decline, the risks to supply chains, operations, and long-term value creation are growing. These new standards are not only a signal of rising expectations, but a reminder that understanding nature-related risks is essential to building resilient, future-fit businesses. 

As nature reporting becomes more structured and accessible, we are working with our clients to make sense of their role in supporting and restoring nature and ecosystems, and helping them communicate this. It’s a space that’s evolving quickly, and one where early action can make a real difference. 

By Hillevi Fock