Biodiversity Measures for Business: Corporate Biodiversity Measurement, Reporting and Disclosure within the Current and Future Global Policy Context - A Review Paper with Recommendations for Policy Makers Produced as Part of the Aligning Biodiversity Measures for Business

This paper is aimed at policy makers to demonstrate the progress that has been made to date and the action that can be taken right now to measure, report and disclose corporate biodiversity performance. While not a comprehensive analysis, the scope of this report cuts across a range of experiences and countries to: 1. Examine the current frameworks for business reporting of impacts and dependencies on biodiversity. This includes the role of international frameworks, regulatory and voluntary mechanisms; 2. Review current practice on business biodiversity measurement, reporting and disclosure and where the gaps are for driving improved performance and contributions to global biodiversity and societal goals, namely the SDGs, as well as the Aichi Targets and post-2020 global biodiversity framework; 3. Identify future business disclosure requirements related to biodiversity and the possible contributions of emerging biodiversity measurement approaches and frameworks to assessing business progress on policy commitments, and the actions required by businesses, finance and governments to promote their uptake.