Biodiversity & Natural Capital - Materiality to Disclosure

As sustainability reporting becomes common, organisations increasingly need to understand their biodiversity and natural capital impacts and dependencies. Strong reporting improves nature‑related decision‑making, risk management, and transparency, helping teams identify ecological dependencies, assess impacts, and prioritise actions that benefit both nature and business. This paper offers a simple overview of the disclosure cycle, with links to practical guidance and case studies. Covering materiality, risks and opportunities, scenario analysis, planning, targets, governance, and final disclosure, this concise guide supports organisations to embed biodiversity into core processes and drive meaningful progress.