This briefing provides an overview of the findings of the review with respect to biodiversity, deforestation, and forest degradation disclosures and provides recommendations for companies, policymakers and regulators. It complements two further topic briefings on climate-related and on water-related disclosure.
This topic briefing on biodiversity, deforestation and forest degradation examines the state of play on EU disclosures via mainstream reports. This research emphasises that both biodiversity and forest-related disclosures are emergent areas of focus within corporate environmental disclosure (addressed by 46% and 22% of reviewed companies, respectively).
The research further highlights the current lack of quantitative biodiversity and forest-related KPIs. Biodiversity KPIs refer to protected species and areas, while forest-related KPIs regard participation in sustainability certification schemes for forest products. Consequently, this resarch aims to support coherence connectedness across corporate disclosure and ultimately enable effective corporate contribution to the EU Green Deal’s goals.