Work

A Typology of Corporate Actions for a Nature‐Positive Future

Year: 2026

Type: article

Abstract: ABSTRACT Achieving the global goal of halting and reversing biodiversity loss requires a step up in corporate action and accountability. This includes addressing indirect, diffuse or historical impacts on nature across the value chain—forming a complex landscape of potential actions for businesses as they develop their corporate nature strategy. To address the challenges this complexity brings, we provide a typology of positive actions that can comprise a corporate's contribution to a nature‐positive future, key considerations for selecting between actions and a decision tree to guide businesses in designing robust nature strategies. This decision‐making process is influenced by a variety of factors that we systematically outline, centring on uncertainty in measuring losses and gains, responsibility for different impact types and the firm's level of ambition. We provide examples for each action, highlight guiding principles and identify opportunities to overcome the challenges we discuss. In so doing, we aim to provide clear guidance for the robust, transparent and appropriate implementation of corporate actions for nature—helping organisations develop strategies aligned with a nature‐positive future.

Source: Business Strategy and the Environment

DOI: 10.1002/bse.71373