Dataset: Business and finance on a path towards meaningful sustainability reporting?

PART I is a review of frameworks, approaches and tools that businesses and investors use to assess impacts on biodiversity. For the purposes of this review, we describe them with the generic term Biodiversity Assessment Tools (BATs).

Every BAT was analyzed independently to describe its characteristics and utility to users. The team also evaluated the theoretical underpinnings of each BAT to assess their feasibility, scientific rigor, and alignment between theory and practice. PART II is an analysis that compares each BAT to biodiversity-relevant indicators from ESRS E4, to examine the BATs' alignment with the information requested in sustainability reporting standards.