This report aims to assist financial institutions wishing to embark on the journey of assessing, measuring, and reporting on their nature-related risks with a sectoral focus. The study also guides the development of potential tools and data collection methodologies, focusing on high-dependency and high-impact sectors as priorities for initial action, providing an overview of the main dependencies and impacts for 10 high-risk sectors. The report also aims to inform data needs across key sectors, which can be of use to develop disclosure frameworks, such as the Taskforce on Nature-related Financial Disclosures (TNFD), and has been developed by UNEP FI, UNDP and UNEP-WCMC.

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