Nature Target Setting Framework for Asset Managers and Asset Owners

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Nature Target Setting Framework for Asset Managers and Asset Owners

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Integrating biodiversity into a business context

This document is a beta version of the Nature Goal-Setting Framework guidance report for Asset Managers and Asset Owners, developed with members of the Finance for Biodiversity Foundation (FfB). The conceptual framework marks a new milestone in the FfB Foundation's efforts to help and support financial institutions to share knowledge and collaborate to halt and reverse biodiversity loss by 2030. Setting goals is one of the five commitments in the FfB Declaration. The goal is to help financial institutions begin to set goals in relation to nature. This paper seeks to create a shared understanding and common language for investors, which will evolve in scope and depth over time (we call this "increment"). For now, the scope of this beta is limited to covering listed stocks and corporate bonds. Additional asset classes, including sovereign debt, will be integrated into future iterations of the guidance.
This guide proposes four types of nature goals for asset managers and asset owners. Initiation objectives allow investors to analyze their exposure to nature-related impacts, dependencies, risks, and opportunities and how these relate to their fiduciary duty, as they incorporate the results into the organization's governance, strategy, and activities. Sector, participation, and portfolio coverage objectives allow investors to set sector-level engagement and management objectives, initially focusing on ten priority sectors, which can then be aggregated to the portfolio level for monitoring and reporting purposes.
It is recommended that asset managers and asset owners set initiation targets to be achieved by 2026 and sectoral, participation and portfolio targets with timelines to achieve them before 2030. Signatories to the Finance for Biodiversity Pledge commit to disclose one or more types of targets by 31 December 2024, to be informed in their 2025 disclosures (2024 data).

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