This comprehensive cross-industry analysis examines how biodiversity accountability presents mounting challenges for enterprises worldwide, with the inability to measure impact across complex value chains creating significant risks for businesses adhering to the GRI biodiversity standards. This research reveals how indirect impacts often remain unreported, undermining accountability and potentially creating material exposures as stakeholder expectations and regulatory frameworks evolve throughout global business contexts.Nature and Climate Risks Amid Trade Complexities Reshape Global Sustainability Priorities
The report additionally highlights how recent tariff volatility has disrupted sustainability initiatives for 58% of global companies particularly affecting investments in climate adaptation and nature-positive innovations.
Call to Action: Companies across all sectors should develop regionally balanced operations and implement flexible sustainability strategies that can adapt to trade policy fluctuations ensuring environmental commitments remain achievable despite economic and geopolitical uncertainties.
The report highlights extinction accounting as a structured method for businesses to address biodiversity loss and measure environmental impact. This methodological approach enables more sophisticated materiality assessment processes that satisfy both traditional financial reporting requirements and evolving expectations for natural capital accounting, creating potential competitive advantages for early adopters navigating complex ecological dependencies and impacts throughout their operations and supply networks.
This analysis examines how leading companies implementing proactive biodiversity strategies are demonstrating a growing recognition of both financial materiality and impact materiality considerations, aligning with evolving global frameworks, particularly the UN Kunming-Montreal Global Biodiversity Framework. These approaches not only address immediate compliance considerations but also enhance strategic positioning as investors, customers and regulators increasingly scrutinise biodiversity performance throughout global operations and supply chains.
The report examines significant regulatory developments that are reshaping reporting landscapes, with the newly released GRI 101: Biodiversity 2024 standard supporting organisations in comprehensively disclosing their most significant impacts on biodiversity throughout their operations and value chains. This standard establishes new expectations for location-specific reporting, including countries and jurisdictions, with detailed information on operational sites and impacts on communities and Indigenous Peoples, representing a significant advancement in ESG reporting expectations.
Looking toward future governance landscapes, the report identifies how integrated approaches combining AI-driven impact assessment, circular economy principles and comprehensive stakeholder engagement are transforming industry approaches to biodiversity accountability and nature-positive business models. Companies implementing comprehensive strategies aligned with frameworks like the Taskforce on Nature-related Financial Disclosures (TNFD) are demonstrating enhanced preparedness for CSRD reporting requirements and other evolving disclosure frameworks while potentially securing advantages in stakeholder trust, operational resilience and strategic positioning throughout increasingly nature-conscious markets.
Table of Contents
1. Nature and Climate Risks2. Value Chain: Upstream
3. Value Chain: Downstream
4. Planet-Environmental Impacts
5. People-Social and Governance Impacts
6. UN Sustainable Development Goals
7. Technology
8. Finance
9. Policy
10. Calendar of Events
11. Risks Profile
12. Industry Sustainability Highlights
Executive Summary
In this latest global review of corporate sustainability impacts risks and opportunities, the analyst finds that companies across all sectors face unprecedented challenges from accelerating climate change and biodiversity loss requiring sophisticated governance approaches and stakeholder engagement strategies. The report examines how tariff escalations and trade restrictions are creating additional implementation challenges for sustainability initiatives with 58% of global companies reporting that trade uncertainties have delayed investments in climate adaptation technologies and nature-positive innovations. Organisations implementing regionally balanced operations and developing flexible sustainability strategies that anticipate trade policy shifts are demonstrating enhanced preparedness for both environmental commitments and economic resilience across diverse global value chains.Companies Mentioned
- Apple
- NVIDIA
- Saudi Aramco
- Amazon
- Tesla
- Broadcom
- State Grid Corporation of China
- Taiwan Semiconductor Manufacturing
- UnitedHealth Group
- ExxonMobil
- Walmart
- Samsung Electronics
- LVMH
- Johnson & Johnson
- Costco
- Walmart
- Johnson & Johnson
- ASML Holding
- Home Depot
- Roche Holding
- Chevron
- Pfizer
- Nestlé
- Coca-Cola
- Abbott Laboratories
- PepsiCo
- Novartis
- Toyota
- L'Oreal
- Cisco Systems
- Merck & Co.
- Hermes
- Linde
- Shell
- Alibaba
- McDonald's
- AbbVie
- Costco
- JD.com
- Texas Instruments
- IKEA
- AstraZeneca
- Qualcomm
- RTX
- Booking Holdings
- TotalEnergies
- Medtronic plc
- Novo Nordisk
- Intel
- BHP Group
- Procter & Gamble
- Nike
- Amgen
- Sanofi
- Sony
- NextEra Energy
- Applied Materials
- BP
- Anheuser-Busch InBev
- Boeing
- PetroChina
- Honeywell
- GE HealthCare Technologies
- ConocoPhillips
- Unilever
- Airbus
- Elevance Health
- Eli Lilly
- BYD
- Huawei Technologies
- Sinopec
- Lockheed Martin
- Sony Group
- Rio Tinto
- Starbucks
- Unilever
- Stryker Corporation
- Deere & Co
- Air Liquide
- Inditex
- CVS Health
- Diageo
- Equinor
- Mondelez International
- Petrobras
- Safran
- Uber Technologies
- Iberdrola
- MediaTek
- Duke Energy
- Ford
- Southern Company
- Airbnb
- Ferrari
- Vale
- Cigna
- Petronas
- Iberdrola
- Shin-Etsu Chemical
- Marriott International
- LG Electronics
- Aluminum Corporation of China
- TJX Companies
- Chipotle Mexican Grill
- TransDigm Group
- Boston Scientific
- HCA Healthcare
- General Dynamics
- Ørsted
- Northrop Grumman
- Glencore
- Kering
- Porsche
- Stellantis
- CRH
- Enel
- Freeport-McMoRan
- Mercedes-Benz
- Becton, Dickinson and Company
- QatarEnergy
- Intuitive Surgical
- Honda
- Humana
- Hilton Worldwide
- Oriental Land
- SABIC
- Newmont
- Constellation Energy
- Lululemon Athletica
- Takeda Pharmaceutical
- Panasonic Holdings
- Heineken
- Rosneft
- Siemens Healthineers
- Air Products and Chemicals
- Jiangxi Copper
- Hon Hai Precision Industry (Foxconn)
- Eni
- BMW
- Volkswagen
- Xiaomi
- Occidental Petroleum
- American Electric Power
- Royal Caribbean Group
- Anglo American
- General Motors
- Keurig Dr Pepper
- Hitachi
- Ma'aden
- Southern Copper
- BAE Systems
- Haier Smart Home
- Hisense Home Appliances Group
- Woodside Energy
- Midea Group
- Didi Global
- Trip.com Group
- Alimentation Couche-Tard
- Hyundai Motor
- Suncor Energy
- Kraft Heinz
- VF Corporation
- Dominion Energy
- Barrick Gold
- Danone
- Zijin Mining Group
- BASF
- LG Electronics
- Rolls-Royce
- Delta Air Lines
- IQVIA Holdings
- Engie
- Adidas
- Compass Group
- Holcim
- Hershey
- General Mills
- Exelon
- Engie
- Edwards Lifesciences
- Kroger
- Mahindra & Mahindra
- Estee Lauder
- Best Buy
- Dow
- Vulcan Materials
- Corteva
- Sysco
- H&M Group
- Yum! Brands
- Gree Electric Appliances
- Wanhua Chemical Group
- Haier Smart Home
- Richemont
- Muyuan Foods
- China National Building Material
- Archer-Daniels-Midland
- Hapag-Lloyd
- TUI Group
- Martin Marietta Materials
- DuPont
- COSCO SHIPPING
- Carnival
- Centene
- Panasonic
- Santos
- Coupang
- Ahold Delhaize
- Woolworths
- Seven & i Holdings
- Nutrien
- E.ON
- Danaher Corporation
- AP Moller - Maersk
- Evolution
- Smurfit Westrock
- Cerner
- Carnival
- Royal Caribbean Group
- Whirlpool Corporation
- Hindalco Industries
- Delta Air Lines
- Tata Motors
- BAIC Group
- ANTA Sports Products
- Ceconomy
- LyondellBasell
- CMOC Group
- Ryanair
- Kuehne + Nagel
- Aviation Industry Corp of China
- Isuzu Motors
- American Airlines Group
- Formosa Plastics Group
- InterContinental Hotels Group
- Vistra Energy
- Expedia Group
- Associated British Foods
- Woolworths Group
- Tesco
- Zimmer Biomet
- Packaging Corporation of America
- Tenaga Nasional
- Tyson Foods
- First Solar
- Eversource Energy
- Adani Green Energy
- Southwest Airlines
- International Paper
- Laboratory Corporation of America
- Subaru
- LG Chem
- Olympus
- Teck Resources
- LONGi Green Energy Technology
- Kerry Group
- Electrolux
- Heidelberg Materials
- Shanghai International Port
- Wilmar International
- Saudi Electricity Company
- Majid Al Futtaim Group
- United Airlines
- Koninklijke Philips N.V.
- Gree Electric Appliances
- Yum China Holdings
- UPM-Kymmene
- Reliance Industries (Chemicals)
- Molina Healthcare
- Lenovo Group
- Anhui Conch Cement
- Dr. Sulaiman Al Habib Medical Services Group
- Ball
- Travel + Leisure
- Quest Diagnostics
- Samsung Electronics
- Bunge
- EDP Renováveis
- Avery Dennison
- Tata Medical and Diagnostics
- Petronas Chemicals Group
- Sungrow Power Supply
- Hyatt Hotels
- Almarai
- Mediterranean Shipping Company
- Nippon Yusen Kabushiki Kaisha
- ACWA Power
- Suzano
- Amcor
- Sodexo
- Elbit Systems
- Carrefour
- CEZ Group
- International Paper
- International Container Terminal Services
- Techint Group
- Evergreen Marine
- Wuxi AppTec
- Packaging Corporation of America
- Bangkok Dusit Medical Services
- Orsted
- Host Hotels & Resorts
- Mitsui O.S.K. Lines
- Accor
- Shiseido
- Kawasaki Kisen Kaisha
- Vestas Wind Systems
- MakeMyTrip
- PT Chandra Asri Petrochemical
- Stora Enso
- TCL Technology Group
- Jin Jiang International
- Smurfit Kappa
- Tetra Pak
- Universal Health Services
- Mitsubishi Heavy Industries
- China Southern Airlines
- Al Faisaliah Medical Systems
- Mitsui Chemicals
- Crown Holdings
- Apollo Hospitals Enterprise
- H World Group
- Emirates Group
- Mowi
- Ganfeng Lithium
- Sasol
- Brookfield Renewable Partners
- Aspen Pharmacare
- African Rainbow Minerals
- MSC
- DaVita
- WH Group
- Graphic Packaging
- Tenet Healthcare
- Falabella
- CEMEX
- Wyndham Hotels & Resorts
- Ocean Network Express
- UltraTech Cement
- Berry Global
- Mondi
- Biocon
- Taiwan Cement
- Aspen Pharmacare Holdings
- Klabin
- Singapore Airlines
- Embraer
- Indofood CBP
- Jinko Solar
- Charoen Pokphand Foods
- Merlin Entertainments
- Holmen
- Hypermarcas
- Qantas Airways
- WestRock
- China Merchants Energy Shipping
- Equatorial Energia
- BRF
- Bombardier
- Klabin
- Choice Hotels International
- Eskom Holdings SOC
- Shoprite Holdings
- Shanghai Pharmaceuticals
- Tianqi Lithium
- DP World
- Hertz Global
- Yanbu National Petrochemical
- Orica
- Zhejiang Supor
- Hikma Pharmaceuticals
- Avis Budget
- LATAM Airlines Group
- China National Chemical
- Asia Pulp & Paper
- Siam Cement Group
- Empresas CMPC
- Kingfisher
- Hindustan Aeronautics
- Sealed Air
- Stora Enso
- DS Smith
- Engie Brasil Energia
- Sonoco Products
- DS Smith
- Sasol
- Kuala Lumpur Kepong
- Sun Pharmaceutical
- Minor International
- Nine Dragons Paper
- Harvey Norman
- ZIM Integrated Shipping Services
- Huhtamaki
- Lyft
- Yueyang Forest & Paper
- Arcelik
- Vertex Pharmaceuticals
- SITC International
- Mondi
- Boral
- Oji Holdings
- Dangote Cement
- PGE Polska
- Natura & Co
- Enel Chile
- Hindustan Medical Devices
- Buzzi Unicem
- Visy Industries
- Genting
- Minor International
- Oji Holdings
- Grasim Industries
- Ping An Healthcare and Technology
- Hindustan Zinc
- Woolworths Holdings Limited
- Milaha - Qatar Navigation
- Korea Aerospace Industries
- Grupo Antolin
- Braskem
- Saudi Cement
- Whitbread
- Fast Retailing
- Olam International
- Metsa Group
- Amorepacific
- Saudia
- China Resources Cement
- Indian Hotels Company
- Godrej & Boyce
- Magazine Luiza
- HMM
- Shangri-La Asia
- Sinotrans
- Vicat
- Flight Centre Travel Group
- ReNew Energy Global
- Bidco Africa
- Sunrun
- Tiger Brands
- Abdul Latif Jameel
- LafargeHolcim Morocco
- Abu Dhabi National Hotels
- Al Tayyar Travel Group
- Votorantim Cimentos
- Voltas Limited
- Grupo Posadas
- American Express Global Business Travel
- Sappi
- Tramontina
- Nippon Paper Industries
- Loews Hotels
- Hangzhou Robam Appliances
- Elaraby Group
- Melia Hotels International
- H.I.S.
- Scandic Hotels
- Auna
- Vestel
- Despegar
- Grindrod
- Tourvest
- Gol Linhas Aéreas Inteligentes
- Adecoagro
- Nihon Kohden
- SolarEdge Technologies
- Canadian Solar
- Compagnie des Alpes
- Tanmiah Food Company
- Astral Foods
- Massmart
- BrasilAgro
- Motus Holdings
- Saudi Paper Manufacturing
- Greenyard
- Tongwei
- Comair
