Glossary
| # | Term | Definition | Source |
|---|---|---|---|
| 1 | ACT-D | The ACT-D framework – Assess, Commit, Transform, Disclose – guides businesses in taking meaningful action for nature. It helps organizations evaluate their impacts, set actionable goals, implement transformative practices, and transparently report on their progress. The framework was developed by WBCSD, Business for Nature (BfN), The Capitals Coalition, the Science Based Targets Network (SBTN), the Taskforce on Nature-related Financial Disclosures (TNFD), the World Economic Forum (WEF) and the Worldwide Fund for Nature (WWF). |
Business for Nature. (n.d.). High-level business actions on nature. Retrieved from https://www.businessfornature.org/high-level-business-actions-on-nature |
| 2 | Agroecology | A holistic and integrated approach that simultaneously applies ecological and social concepts and principles to the design and management of sustainable agriculture and food systems | Food and Agriculture Organization of the United Nations (FAO). (n.d.). Agroecology Knowledge Hub. Retrieved from: https://www.fao.org/agroecology/overview/en/ |
| 3 | Avoid & reduce (within AR3T) | Prevent impact happening in the first place, eliminate impact entirely. | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf |
| 4 | Baseline | A description of existing conditions to provide a starting point (e.g. pre-project condition of biodiversity) against which comparisons can be made (e.g. post-impact condition of biodiversity), allowing the change to be quantified. (BBOP, 2018). | Baggaley, S., Johnston, M., Dimitrijevic, J., Le Guen, C., Howard, P., Murphy, L., Booth, H. and Starkey, M. (2023). Nature positive for business: Developing a common approach. Gland, Switzerland: IUCN. Retrieved from: https://portals.iucn.org/library/sites/library/files/documents/2023-023-En.pdf |
| 5 | Bioaccumulation | The accumulation of pollutants in living organisms by direct adsorption or through food chains. | United Nations Environment Programme (UNEP). (n.d.). Bioaccumulation. UNEP Law and Environment Assistance Platform. Retrieved from: https://leap.unep.org/en/knowledge/glossary/bioaccumulation |
| 6 | Biodiversity | “Biological diversity” – or “biodiversity” – means the variability among living organisms from all sources, including terrestrial, marine and other aquatic ecosystems and the ecological complexes of which they are part; this includes diversity within species, between species and of ecosystems | Convention on Biological Diversity (CBD). (n.d.). Biological diversity. Article 2, Convention on Biological Diversity. Retrieved from: https://www.cbd.int/convention/articles?a=cbd-02 |
| 7 | Biodiversity net gain | A goal for a development project, policy, plan or activity in which the impacts on biodiversity it causes are outweighed by measures taken to avoid and minimise the impacts, to restore affected areas and finally to offset the residual impacts, to the extent that the gain exceeds the loss. (BBOP, 2018). | Baggaley, S., Johnston, M., Dimitrijevic, J., Le Guen, C., Howard, P., Murphy, L., Booth, H. and Starkey, M. (2023). Nature positive for business: Developing a common approach. Gland, Switzerland: IUCN. Retrieved from: https://portals.iucn.org/library/sites/library/files/documents/2023-023-En.pdf |
| 8 | Circular bioeconomy | The bioeconomy is the use of biological resources to produce food and feed, products and energy. In a circular bioeconomy, biological resources are renewable, sustainably managed, recovered and reused as much as possible | World Business Council for Sustainable Development (WBCSD). (2020). The circular bioeconomy: A business opportunity contributing to a sustainable world. Retrieved from https://www.wbcsd.org/resources/a-business-opportunity-contributing-to-a-sustainable-world/?submitted=true |
| 9 | Commodity | Commodities are raw materials used to create the products consumers buy, from food to furniture, to gasoline or petrol. Commodities include agricultural products such as wheat and cattle, energy products such as oil and natural gas, and metals such as gold, silver, and aluminium. Users should refer to the Science Based Targets Network (SBTN) High Impact Commodity List (HICL) (https://sciencebasedtargetsnetwork.org/resources/) and indicate what proportion of these commodities represent threatened and CITES listed species (https://cites.org/eng/node/10288). (Source: TNFD) | PIMCO. (n.d.). Commodity. Retrieved from: https://www.pimco.com/gbl/en/resources/education/understanding-commodities |
| 10 | Contract development and manufacturing organizations | A company that provides drug development and manufacturing services to a pharmaceutical company on a contract basis. | EY Parthenon. (2022).How Contract Development and Manufacturing Organizations (CDMOs) are leading innovation for pharmaceutical partners. |
| 11 | Conventional agriculture | An industrialized form of farming characterized by mechanization, monocultures and the use of synthetic inputs such as mineral fertilizers, pesticides and genetically modified organisms (GMOs), with an emphasis on maximizing productivity and profitability and treating the farm produce as a commodity. | FAO. 2021. Making climate-sensitive investments in agriculture – Approaches, tools and selected experiences. Rome. https://doi.org/10.4060/cb1067en Retrieved from: https://openknowledge.fao.org/server/api/core/bitstreams/ff0c89df-0241-483d-b1cb-02fe4d07fd6b/content |
| 12 | Deforestation and conversion-free (DCF) | Achievement of no-deforestation and no-conversion in supply chains. Deforestation is defined as the loss of natural forest as a result of conversion to agriculture or other nonforest land use; conversion to a plantation; or severe or sustained degradation. Conversion is defined as change of a natural ecosystem to another land use or profound change in the natural ecosystem’s species composition, structure, or function | Accountability Framework initiative (AFi). (n.d.). Deforestation & conversion. Retrieved from https://accountability-framework.org/topics/deforestation-and-conversion/ |
| 13 | Direct operations | All activities, sites (e.g., buildings, farms, mines, retail stores) and vehicles over which the enterprise has operational or financial control. This includes majority owned subsidiaries. In SBTN terminology, direct operations may also be referred to as the sphere of control. | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf |
| 14 | Distribution | The transportation, storage, and delivery of a product from the point of manufacture to the point of use. | ISO 14044 |
| 15 | Disturbed area | A clearly defined geographical space that has been subject to human activity that has changed the land’s surface condition, relative to a reference state. | Taskforce on Nature-related Financial Disclosures (TNFD). (2025). Glossary of terms (Version 4 – June 2025). Retrieved from: https://tnfd.global/wp-content/uploads/2023/09/TNFD-Glossary-of-terms-V4-June-2025.pdf?v=1753973343 |
| 16 | Downstream | All activities that are linked to the sale of products and services produced by the company setting targets. This includes the use and reuse of the product and its end of life to include recovery, recycling and final disposal | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf |
| 17 | Drivers of nature loss versus drivers of change versus pressures | The main direct drivers (natural and anthropogenic) that unequivocally influence biodiversity and ecosystem processes (also referred to as “pressures”). The five direct drivers of change in nature with the largest global impacts are (starting with those with most impact): → Changes in land and sea use → Direct exploitation of organisms → Climate change → Pollution → Invasion of alien species These drivers result from an array of underlying causes – the indirect drivers of change. In turn, societal values and behaviors – including production and consumption patterns, human population dynamics and trends, trade, technological innovations and global governance – underpin them. The rate of change in the direct and indirect drivers differs among regions and countries. |
Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES). (2019). Global assessment report on biodiversity and ecosystem services of the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services. Retrieved from https://www.ipbes.net/global-assessment |
| 18 | Ecosystem | A dynamic complex of plant, animal and micro-organism communities and their non-living environment interacting as a functional unit. (CBD, 1992). | International Union for Conservation of Nature (IUCN). (2023). Nature positive for business (IUCN Commission on Ecosystem Management Technical Paper No. 2023-023). Gland, Switzerland. Retrieved from https://portals.iucn.org/library/sites/library/files/documents/2023-023-En.pdf |
| 19 | ENCORE | ENCORE (Exploring Natural Capital Opportunities, Risks and Exposure) is a free, online tool that helps organisations explore their exposure to nature-related risk and take the first steps to understand their dependencies and impacts on nature. | Global Canopy; UN Environment Programme Finance Initiative (UNEP FI); UN Environment Programme World Conservation Monitoring Centre (UNEP-WCMC). (n.d.). About ENCORE (Exploring Natural Capital Opportunities, Risks and Exposure). Retrieved from https://www.encorenature.org/en/about/about-encore |
| 20 | End-of-life | The final stage in a product’s life cycle, encompassing all activities related to its disposal, recycling, or repurposing after its use phase | ISO 14044 |
| 21 | Farmer | A person who runs a farm or agricultural holding, either as tenant or owner; a person whose occupation or business is cultivating crops, raising livestock, producing animal products, etc., for food or for sale | Oxford University Press (OUP). (n.d.). farmer, n.² In Oxford English Dictionary Online. Retrieved from https://www.oed.com/dictionary/farmer_n2?tab=factsheet&tl=true#4777586 |
| 22 | Feedstock | A raw material going into a chemical process or plant as input for conversion into a product. | European Commission, Joint Research Centre. (n.d.). Feedstock [Glossary item]. Knowledge4Policy. Retrieved from https://knowledge4policy.ec.europa.eu/glossary-item/feedstock_en |
| 23 | Freshwater use-change | Alterations in the freshwater cycle, particularly those caused by human activities such as irrigation, flow regulation, and land use change. | Porkka, M., Virkki, V., Wang-Erlandsson, L., and Kummu, M.: The new planetary boundary for freshwater change: key findings and their potential to guide water management and policy, EGU General Assembly 2024, Vienna, Austria, 14–19 Apr 2024, EGU24-19383, https://doi.org/10.5194/egusphere-egu24-19383, 2024. |
| 24 | Global Goal for Nature | Policy ask for a global goal that identifies the level of ambition needed to achieve a nature-positive world with three measurable temporal objectives: zero net loss of nature from 2020, net positive by 2030, and full recovery by 2050. | Convention on Biological Diversity (CBD). (n.d.). Kunming–Montreal Global Biodiversity Framework (GBF). Retrieved from https://www.cbd.int/gbf |
| 25 | Green “hushing” | Understating commitments and progress for fear of greenwashing backlash. | World Economic Forum. (2022). What is ‘greenhushing’ and is it really a cause for concern? |
| 26 | Greenhouse gases (GHGs) | Those gaseous constituents of the atmosphere, both natural and anthropogenic (human-caused), that absorb and emit radiation at specific wavelengths within the spectrum of terrestrial radiation emitted by the Earth’s surface, by the atmosphere itself and by clouds. This property causes the greenhouse effect, whereby heat is trapped in the Earth’s atmosphere. Water vapor (H2O), carbon dioxide (CO2), nitrous oxide (N2O), methane (CH4), and ozone (O3) are the primary GHGs in the Earth’s atmosphere. (CDR primer) | CDR Primer. (2021). Concepts. Retrieved from https://cdrprimer.org/read/concepts |
| 27 | Greenwashing | Misleading the public so that they believe that a company or other entity is doing more to protect the environment than it is. | United Nations. (n.d.). Greenwashing – The deceptive tactics behind environmental claims. Retrieved from https://www.un.org/en/climatechange/science/climate-issues/greenwashing |
| 28 | High Conservation Value (HCV) | Biological, ecological, social or cultural values of outstanding significance at a national, regional or global level or of critical importance at local level. There are 6 categories of HCVs: species diversity; landscape level ecosystems; ecosystems and habitats; ecosystem services; community needs; cultural values | HCV Network. (n.d.). FAQs. Retrieved from https://www.hcvnetwork.org/faqs |
| 29 | High-risk natural commodities | High-risk natural commodities refer to commodities or products where production has significant negative impacts on nature. Organizations should refer to the SBTN High Impact Commodity List. Organizations should also indicate what proportion of these commodities represented are IUCN threatened or CITES listed species. Science Based Targets Network (2023) SBTN High Impact Commodity List | Taskforce on Nature-related Financial Disclosures (TNFD). (2025). Glossary of terms (Version 4 – June 2025). Retrieved from: https://tnfd.global/wp-content/uploads/2023/09/TNFD-Glossary-of-terms-V4-June-2025.pdf?v=1753973343 |
| 30 | Impacts (on nature) | Changes in the state of nature (quality or quantity), which may result in changes to the capacity of nature to provide social and economic functions. Impacts can be positive or negative. They can be the result of an organization or another party’s actions and can be direct, indirect or cumulative. A single impact driver may be associated with multiple impacts. | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf |
| 31 | Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES) | Intergovernmental body that assesses the state of biodiversity and of the ecosystem services it provides to society in response to request from decision-makers | Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES). (n.d.). About IPBES. Retrieved from https://www.ipbes.net/about |
| 32 | Invasive alien species (IAS) | Invasive alien species (IAS) are animals, plants or other organisms that are introduced into places outside their natural range, negatively impacting native biodiversity, ecosystem services or human well-being. IAS are one of the biggest causes of biodiversity loss and species extinctions, and are also a global threat to food. IAS are compounded by climate change. Climate change facilitates the spread and establishment of many alien species and creates new opportunities for them to become invasive. IAS can reduce the resilience of natural habitats, agricultural systems and urban areas to climate change. Conversely, climate change reduces the resilience of habitats to biological invasions. |
International Union for Conservation of Nature (IUCN). (2021, February). Invasive alien species and climate change: Issues Brief. Gland, Switzerland. Retrieved from https://iucn.org/sites/default/files/2022-04/ias_and_climate_change_issues_brief_2021.pdf |
| 33 | Just transition | A set of principles, processes and practices that aim to ensure the transition from a high-carbon to a low-carbon economy leaves no people, workers, places, sectors, countries or regions behind. | IPCC, 2022: Annex I: Glossary [van Diemen, R., J.B.R. Matthews, V. Möller, J.S. Fuglestvedt, V. Masson-Delmotte, C. Méndez, A. Reisinger, S. Semenov (eds)]. In IPCC, 2022: Climate Change 2022: Mitigation of Climate Change. Contribution of Working Group III to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change [P.R. Shukla, J. Skea, R. Slade, A. Al Khourdajie, R. van Diemen, D. McCollum, M. Pathak, S. Some, P. Vyas, R. Fradera, M. Belkacemi, A. Hasija, G. Lisboa, S. Luz, J. Malley, (eds.)]. Cambridge University Press, Cambridge, UK and New York, NY, USA. doi: 10.1017/9781009157926.020 Retrieved from https://www.ipcc.ch/report/ar6/wg3/downloads/report/IPCC_AR6_WGIII_Annex-I.pdf |
| 34 | Key biodiversity areas (KBA) | A site contributing significantly to the global persistence of biodiversity. | Taskforce on Nature-related Financial Disclosures (TNFD). (2025). Glossary of terms (Version 4 – June 2025). Retrieved from: https://tnfd.global/wp-content/uploads/2023/09/TNFD-Glossary-of-terms-V4-June-2025.pdf?v=1753973343 |
| 35 | Kunming-Montreal Global biodiversity framework | The Kunming-Montreal Global Biodiversity Framework (GBF) was adopted during the fifteenth meeting of the Conference of the Parties (COP 15) following a four year consultation and negotiation process. This historic Framework, which supports the achievement of the Sustainable Development Goals and builds on the Convention’s previous Strategic Plans, sets out an ambitious pathway to reach the global vision of a world living in harmony with nature by 2050. Among the Framework’s key elements are 4 goals for 2050 and 23 targets for 2030. | Convention on Biological Diversity (CBD). (2022, December 19). Kunming–Montreal Global Biodiversity Framework. Retrieved from https://www.cbd.int/gbf |
| 36 | Landscape | A socio-ecological system that consists of natural and human-modified ecosystems and which distinct ecological, historical, economic and socio-cultural processes and activities influence | Science Based Targets Network (SBTN). (2023). Technical guidance for Step 3: Land (Version 0.3). Retrieved from https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/06/Technical-Guidance-2023-Step3-Land-v0.3.pdf |
| 37 | Land-use change | The change from one land use category to another. Land use change outside the area of focus, that occurs as a consequence of change in use or management of land within the area of focus, such as through market or policy drivers. For example, if agricultural land is diverted to biofuel production, forest clearance may occur elsewhere to replace the former agricultural production |
IPCC, 2022: Annex I: Glossary [van Diemen, R., J.B.R. Matthews, V. Möller, J.S. Fuglestvedt, V. Masson-Delmotte, C. Méndez, A. Reisinger, S. Semenov (eds)]. In IPCC, 2022: Climate Change 2022: Mitigation of Climate Change. Contribution of Working Group III to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change [P.R. Shukla, J. Skea, R. Slade, A. Al Khourdajie, R. van Diemen, D. McCollum, M. Pathak, S. Some, P. Vyas, R. Fradera, M. Belkacemi, A. Hasija, G. Lisboa, S. Luz, J. Malley, (eds.)]. Cambridge University Press, Cambridge, UK and New York, NY, USA. doi: 10.1017/9781009157926.020 Retrieved from https://www.ipcc.ch/report/ar6/wg3/downloads/report/IPCC_AR6_WGIII_Annex-I.pdf |
| 38 | Manufacturing | One of the core life cycle stages. It refers to the transformation of raw materials into finished products. | ISO 14044 |
| 39 | Materiality | Materiality and the materiality assessment process is vital stage for companies to effectively identify, manage and report on significant environmental, social and governance (ESG) risks and opportunities. Different frameworks take different approaches to materiality given different primary audiences. | https://archive.wbcsd.org/Overview/CFO-Network/WBCSD-Implementation-Guidance-ISSB-Standards-and-ESRS |
| 40 | Metrics | A system or standard of measurement. | Biodiversity Indicators Partnership. (2011, March). Guidance for national biodiversity indicator development and use (Version 1.4). UNEP World Conservation Monitoring Centre. Retrieved from https://www.cbd.int/doc/meetings/ind/ahteg-sp-ind-01/other/ahteg-sp-ind-01-bipnational-en.pdf cbd.int |
| 41 | Mitigation (of climate change) | A human intervention to reduce emissions or enhance greenhouse gas sinks. | IPCC, 2022: Annex I: Glossary [van Diemen, R., J.B.R. Matthews, V. Möller, J.S. Fuglestvedt, V. Masson-Delmotte, C. Méndez, A. Reisinger, S. Semenov (eds)]. In IPCC, 2022: Climate Change 2022: Mitigation of Climate Change. Contribution of Working Group III to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change [P.R. Shukla, J. Skea, R. Slade, A. Al Khourdajie, R. van Diemen, D. McCollum, M. Pathak, S. Some, P. Vyas, R. Fradera, M. Belkacemi, A. Hasija, G. Lisboa, S. Luz, J. Malley, (eds.)]. Cambridge University Press, Cambridge, UK and New York, NY, USA. doi: 10.1017/9781009157926.020 Retrieved from https://www.ipcc.ch/report/ar6/wg3/downloads/report/IPCC_AR6_WGIII_Annex-I.pdf |
| 42 | Mitigation hierarchy | The widely regarded as a best practice approach to managing biodiversity risk. According to the mitigation hierarchy, efforts should be made to prevent or avoid impacts to biodiversity, then minimize and reduce, and then repair or restore adverse effects. There are different versions of the mitigation hierarchy, some including biodiversity offsets and compensation. | Business and Biodiversity Offsets Programme (BBOP); PricewaterhouseCoopers LLP; & United Nations Environment Programme Finance Initiative (UNEP FI). (2010, March). Biodiversity offsets and the mitigation hierarchy: A review of current application in the banking sector. Retrieved from https://www.forest-trends.org/wp-content/uploads/imported/pwc_bbop_unepfi_final-040310-pdf.pdf |
| 43 | Monitoring, reporting and verification (MRV) | Typically refers to tracking the climate-related benefits of improved land-use activities, including for example on-farm soil carbon storage effects of regenerative practices. In recent years the term has expanded to include broader benefits for nature and livelihoods. | AgMRV Platform. (n.d.). Understand the international MRV framework under the UNFCCC. Retrieved from https://www.agmrv.org/knowledge-portal/mrv-in-practice/understand-international-mrv-framework-unfccc/ |
| 44 | Monoculture | An agri-production system in which single/similar plant species are grown across large areas with minimum or no rotation. | Frison, E. A.; International Panel of Experts on Sustainable Food Systems (IPES-Food). (2016, June). From uniformity to diversity: A paradigm shift from industrial agriculture to diversified agroecological systems. Retrieved from https://www.ipes-food.org/_img/upload/files/UniformityToDiversity_FULL.pdf ipes-food.org+2cgspace.cgiar.org+2 |
| 45 | Natural Capital Protocol | A decision-making framework that enables organizations to identify, measure and value their direct and indirect impacts and dependencies on natural capital. | Capitals Coalition. (2021, January). Natural Capital Protocol. Retrieved from https://capitalscoalition.org/wp-content/uploads/2021/01/NCC_Protocol.pdf |
| 46 | Natural climate solutions (NCS) | Actions to conserve, restore or improve the management of land and coastal ecosystems (e.g., forests, wetlands, grasslands, agricultural land) that increase carbon storage and/or avoid greenhouse gas emissions and therefore neutralize residual emissions. Forest pathways, such as reforestation, avoided forest conversion, natural forest management, improved plantations, avoided wood fuel harvest and fire management, cover two-thirds of the cost-effective NCS mitigation potential needed between now and 2030 to stabilize warming to below 2°C | Griscom, B. W., et al. (2017). Natural climate solutions. Proceedings of the National Academy of Sciences of the United States of America, 114(44), 11645–11650. https://doi.org/10.1073/pnas.1710465114 Retrieved from: https://www.researchgate.net/publication/320536154_Natural_climate_solutions/citation/download\ |
| 47 | Natural forest | Natural forest refers to natural forests that are being managed for forest products but no planting is undertaken for regeneration purposes. | Natural Capital Coalition. (2018, July). Forest Products Sector Guide: A guide to the Natural Capital Protocol for the forest products sector. Retrieved from https://naturalcapitalcoalition.org/wp-content/uploads/2018/07/NCC_ForestProductsSectorGuide_Web.pdf |
| 48 | Nature | Nature comprises all living entities and their interactions with other living or non-living physical entities and processes – which provide resources that every living being needs to survive, thrive and prosper and services to society and the economy that underpin prosperity and wellbeing. | Convention on Biological Diversity (CBD). (n.d.). Biological diversity. Article 2, Convention on Biological Diversity. Retrieved from: https://www.cbd.int/convention/articles?a=cbd-02 |
| 49 | Nature Positive | “Nature Positive” is a concept that reflects the necessary vision and ambition to counter the lack of action to address nature loss. The concept refers to the collective societal goal to which all parts of society must contribute through collective action – this means an organization by itself cannot “achieve” or “be” nature positive. All stakeholders, including governments and business, need to collectively contribute to bringing back more nature by 2030 than exists in 2020. And it’s the responsibility of each actor, including business, to identify, implement and disclose on the actions in place and track progress on their contributions. | Science Based Targets Network (SBTN). (2021, June 11). “Nature-positive” — an opportunity to get it right. Retrieved from https://sciencebasedtargetsnetwork.org/news/business/nature-positive-an-opportunity-to-get-it-right/ Business for Nature. (2022, October 17). How business and finance can contribute to a nature positive future now: Discussion paper. Retrieved from https://www.businessfornature.org/news/nature-positive-discussion-paper European Commission. (n.d.). Environment – EU Newsroom item 770783. Retrieved from https://ec.europa.eu/newsroom/env/items/770783 |
| 50 | Nature-based solutions (NBS) | Actions that leverage nature and the power of healthy ecosystems to protect, sustainably manage and restore natural or modified ecosystems that address societal challenges (e.g., climate change, food and water security or natural disasters) effectively and adaptively, simultaneously providing human well-being and biodiversity benefits. | International Union for Conservation of Nature (IUCN). (n.d.). Nature-based solutions. Retrieved from https://www.iucn.org/our-work/nature-based-solutions |
| 51 | Nature-positive economy | An economy that enhances the resilience of ecosystems while promoting sustainable economic growth, ensuring that human activities not only minimize impact but also enhance the resilience of the planet. | World Economic Forum. (2021). What is ‘nature positive’ and why is it the key to our future? |
| 52 | Nature-related dependencies | Aspects of ecosystem services that an organization or other actor relies on to function. Dependencies include ecosystems’ ability to regulate water flow, water quality and hazards like fires and floods, provide a suitable habitat for pollinators (who in turn provide a service directly to economies) and sequester carbon (in terrestrial, freshwater and marine realms). | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf Taskforce on Nature-related Financial Disclosures (TNFD). (2025). Glossary of terms (Version 4 – June 2025). Retrieved from: https://tnfd.global/wp-content/uploads/2023/09/TNFD-Glossary-of-terms-V4-June-2025.pdf?v=1753973343 |
| 53 | Nature-related opportunities | Activities that create positive outcomes for organizations and nature by creating positive impacts on nature or mitigating negative impacts on nature. Impacts and dependencies on nature generate nature-related opportunities and can occur: – When organizations avoid, reduce, mitigate or manage nature-related risks, for example connected to the loss of nature and ecosystem services that the organization a nd society depend on; – Through the strategic transformation of business models, products, services, markets and investments that actively work to reverse nature loss, including by restoration, regeneration of nature and implementation of nature-based solutions. | Taskforce on Nature-related Financial Disclosures (TNFD). (2025). Glossary of terms (Version 4 – June 2025). Retrieved from: https://tnfd.global/wp-content/uploads/2023/09/TNFD-Glossary-of-terms-V4-June-2025.pdf?v=1753973343 |
| 54 | Nature-related risks | Nature-related risks are potential threats posed to an organization linked to their own and wider society’s dependencies on nature and nature impacts. These can derive from physical, transition and systemic risks | Taskforce on Nature-related Financial Disclosures (TNFD). (2025). Glossary of terms (Version 4 – June 2025). Retrieved from: https://tnfd.global/wp-content/uploads/2023/09/TNFD-Glossary-of-terms-V4-June-2025.pdf?v=1753973343 |
| 55 | Nature-related action | A specific intervention or set of activities undertaken to avoid or reduce negative impacts on nature, restore or regenerate ecosystems, or transform systems to support a nature-positive future. Actions are informed by material nature-related dependencies, impacts, risks, and opportunities, and are designed to contribute to measurable progress toward science-based targets for nature | World Economic Forum. (n.d.). About the Nature Action Agenda. |
| 56 | Net gain | An approach to development that aims to leave the natural environment in a measurably better state than before. This means protecting existing habitats and ensuring that lost or degraded environmental features are compensated for by restoring or creating environmental features that are of greater value to wildlife and people. It does not change the fact that losses should be avoided where possible, a key part of adhering to the SBTN Action Framework. | UK Green Building Council (UKGBC). (n.d.). Definitions for biodiversity and environmental net gain. Retrieved from https://ukgbc.org/our-work/topics/biodiversity-environmental-net-gain/definitions-for-biodiversity-and-environmental-net-gain/ |
| 57 | Net positive impact | Net Positive Impact (NPI) on biodiversity is a target for project outcomes in which the impacts on biodiversity (i.e. the variety of ecosystems and living things) caused by the project are outweighed by the actions taken to avoid and reduce such impacts, rehabilitate affected species/landscapes and offset any residual impacts. (NPI Alliance, 2015). | International Union for Conservation of Nature (IUCN). (2023). Nature positive for business (IUCN Commission on Ecosystem Management Technical Paper No. 2023-023). Gland, Switzerland. Retrieved from https://portals.iucn.org/library/sites/library/files/documents/2023-023-En.pdf |
| 58 | Net-zero emissions | Emissions achieved when anthropogenic removals balance anthropogenic emissions of greenhouse gases to the atmosphere over a specified period. The reduction of emissions should follow science-based pathways that limit warming to 1.5°C, with no or limited overshoot. Permanent removals either within the value chain or through the purchase of valid offsets must fully neutralize any remaining attributable GHG emissions. This definition clarifies that purchasing offsets cannot be a substitute for emissions reductions but rather a tool to complete the neutralization process | IPCC, 2022: Annex I: Glossary [van Diemen, R., J.B.R. Matthews, V. Möller, J.S. Fuglestvedt, V. Masson-Delmotte, C. Méndez, A. Reisinger, S. Semenov (eds)]. In IPCC, 2022: Climate Change 2022: Mitigation of Climate Change. Contribution of Working Group III to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change [P.R. Shukla, J. Skea, R. Slade, A. Al Khourdajie, R. van Diemen, D. McCollum, M. Pathak, S. Some, P. Vyas, R. Fradera, M. Belkacemi, A. Hasija, G. Lisboa, S. Luz, J. Malley, (eds.)]. Cambridge University Press, Cambridge, UK and New York, NY, USA. doi: 10.1017/9781009157926.020 Retrieved from https://www.ipcc.ch/report/ar6/wg3/downloads/report/IPCC_AR6_WGIII_Annex-I.pdf |
| 59 | No net loss (NNL) policy | Policy applied at various spatial scales aiming to achieve a minimum of no net loss in biodiversity across all impacts of development. NNL policies are often operationalized in practice through application of the mitigation hierarchy | zu Ermgassen, S. O. S. E., et al. (2019). The role of “no net loss” policies in conserving biodiversity threatened by the global infrastructure boom. One Earth, 1(1), 25–35. https://doi.org/10.1016/j.oneear.2019.08.019 Retrieved from: The Role of “No Net Loss” Policies in Conserving Biodiversity Threatened by the Global Infrastructure Boom – ScienceDirect |
| 60 | Physical risks | Risks related to the physical impacts of climate change. Physical risks resulting from climate change can be event-driven (acute) or longer-term shifts (chronic) in climate patterns. Physical risks may have financial implications for organizations, such as direct damage to assets and indirect impacts from supply chain disruption from fires, flooding, drought, pests, wind, etc. See transition risks | Task Force on Climate-related Financial Disclosures (TCFD). (2017, June). Recommendations of the Task Force on Climate-related Financial Disclosures: Final report. Retrieved from: https://assets.bbhub.io/company/sites/60/2020/10/FINAL-2017-TCFD-Report-11052018.pdf |
| 61 | Plantation forest | Forests where companies (exclusively) undertake establishment or regeneration by planting of native or non-native tree species. | Food and Agriculture Organization of the United Nations (FAO). (2020). Global Forest Resources Assessment 2020: Terms and definitions. Retrieved from https://openknowledge.fao.org/server/api/core/bitstreams/531a9e1b-596d-4b07-b9fd-3103fb4d0e72/content |
| 62 | Precursor (chemistry) | A chemical compound involved in a chemical reaction that produces another compound | United Nations Office on Drugs and Crime. (2015). Multilingual Dictionary of Narcotic Drugs and Psychotropic Substances under International Control (Vol. 1 & 2). |
| 63 | Pressure metrics | Quantify the direct human activities or natural processes that exert stress on nature. | Adapted from NPI |
| 64 | Pressures | Developments in release of substances (emissions), physical and biological agents, the use of resources and the use of land. The pressures society exerts are transported and transformed in a variety of natural processes to manifest themselves in changes in environmental conditions | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf |
| 65 | Protected areas (PA) | A Protected Area is a clearly defined geographical space, recognized, dedicated and managed through legal or other effective means, to achieve the long-term conservation of nature with associated ecosystem services and cultural values. | Taskforce on Nature-related Financial Disclosures (TNFD). (2025). Glossary of terms (Version 4 – June 2025). Retrieved from: https://tnfd.global/wp-content/uploads/2023/09/TNFD-Glossary-of-terms-V4-June-2025.pdf?v=1753973343 |
| 66 | Raw materials | Primary or secondary material that is used to produce a product. | ISO 14044:2006(en), Environmental management — Life cycle assessment — Requirements and guidelines |
| 67 | Realms | These resources include the “realms” of nature – land, ocean, freshwater and atmosphere – and the variety of life on Earth – biodiversity, a subset of nature that reflects the health and resilience of Earth’s systems. | Convention on Biological Diversity (CBD). (n.d.). Biological diversity. Article 2, Convention on Biological Diversity. Retrieved from: https://www.cbd.int/convention/articles?a=cbd-02 |
| 68 | Reference condition | The condition against which past, present and future ecosystem conditions are compared in order to derive metrics and measure relative change over time. An example could be a previous or desired state of nature that can be used for comparison. The choice of reference condition will depend on the business and environmental context. | Taskforce on Nature-related Financial Disclosures (TNFD). (2025). Glossary of terms (Version 4 – June 2025). Retrieved from: https://tnfd.global/wp-content/uploads/2023/09/TNFD-Glossary-of-terms-V4-June-2025.pdf?v=1753973343 |
| 69 | Regenerate (within AR3T) | Four actions designed within existing land uses to increase the biophysical function and ecological productivity of an ecosystem or its components, often with a focus on the specific contributions of nature to people (e.g., on carbon sequestration, food production and increased nitrogen and phosphorus retention in regenerative agriculture. | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf |
| 70 | Regenerative agriculture | Related to agroecological evidence and principles, regenerative agriculture is a holistic, outcome-based farming approach that generates agricultural products while measurably having net-positive impacts at farm and landscape level on soil health, biodiversity, climate, water resources and farming livelihoods. It aims to simultaneously promote: above- and below-ground carbon sequestration, GHG emissions reductions, biodiversity protection and enhancement in and around farms, improved water retention in soil, reduced pesticide risk, improved nutrient-use efficiency, and improved farming livelihoods | Regeneration International. (2023, December 22). The definition of regenerative agriculture. Retrieved from https://regenerationinternational.org/2023/12/22/the-definition-of-regenerative-agriculture/ |
| 71 | Rehabilitation | The process of assisting the recovery of an ecosystem that has been degraded, damaged or destroyed through the reparation of ecosystem processes, productivity and services, but without re-establishing the pre-existing species composition and structure. For example, inter-planting trees on cropland using naturalized species to improve soil quality. | United Nations REDD Programme. (n.d.). Ecosystem rehabilitation. Retrieved from https://www.un-redd.org/glossary/ecosystem-rehabilitation |
| 72 | Relevant and feasible metrics | Relevant and feasible metrics are sustainability indicators that are universally applicable, aligned with existing reporting frameworks, measurable with consistent methodology, and realistically attainable based on a company’s data availability, control, and reporting capacity. | United Nations Conference on Trade and Development. (2022). Guidance on Core Indicators for Sustainability and SDG Impact Reporting. |
| 73 | Removal of carbon/ GHGs | Biogenic or technological absorption or sequestration of carbon dioxide and other GHGs from the atmosphere | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf |
| 74 | Residual emissions | The emissions remaining after implementing all technically and economically feasible opportunities to reduce emissions in all covered scopes and sectors. | 20200324_C40_Climate_Action_Planning_Framework.pdf |
| 75 | Response metrics | Measures the actions taken to mitigate pressures on nature or to restore and conserve biodiversity. | Adapted from NPI – Holly to confirm |
| 76 | Restoration | The process of assisting the recovery of an area or ecosystem that has been degraded, damaged, or destroyed. The aim of ecological restoration is to re-establish the ecosystem’s composition, structure and function, usually bringing it back to its original (pre-disturbance) state or to a healthy state close to the original. An ecosystem is restored when it contains sufficient biotic and abiotic resources to sustain itself structurally and functionally and can continue its development without further assistance or subsidy. It will demonstrate resilience to normal ranges of environmental stress and disturbance and interact with contiguous ecosystems in terms of biotic and abiotic flows and cultural interactions. (Ecosystem restoration is sometimes used interchangeably with ecological restoration, but ecological restoration always addresses biodiversity conservation and ecological integrity, whereas some approaches to ecosystem restoration may focus solely on the delivery of ecosystem services). Adapted from Gann G.D. et al. (2019) International Principles and Standards for the Practice of Ecological Restoration. Restoration Ecology Volume 27, Issue S1 | Taskforce on Nature-related Financial Disclosures (TNFD). (2025). Glossary of terms (Version 4 – June 2025). Retrieved from: https://tnfd.global/wp-content/uploads/2023/09/TNFD-Glossary-of-terms-V4-June-2025.pdf?v=1753973343 |
| 77 | Restore (within AR3T) | Initiate or accelerate the recovery of an ecosystem with respect to its health, integrity and sustainability, with a focus on permanent changes in state | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf |
| 78 | Row crop | Broadly refers to crops harvested annually and replanted and produced on a large scale with the aid of machinery (typically a row planter and combine harvester). Row crops may include a wide variety of crops, including corn, soybeans, cereal grains, roots and tubers, legumes, and non-food crops like fibers or oilseeds. | A Deep Dive Into Row Crops |
| 79 | SBTN Action Framework (AR3T) | A general framework for company action on nature to: Avoid and Reduce pressures on nature loss, Regenerate and Restore so that nature can recover and Transform underlying systems in which companies are embedded to address the drivers of nature loss. | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf |
| 80 | Science-based targets | The Science Based Targets Network defines science based targets as measurable, actionable and timebound objectives, based on the best available science, that allow actors to align with the Earth’s limits and societal sustainability goals. In a future with cascading risks, science-based targets (or SBTs) offer a pathway for sufficiently ambitious corporate action | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf |
| 81 | Sealed area | Land covered with impermeable materials as a result of urban development, infrastructure construction or change in the nature of the soil, leading to impermeability, loss of agricultural or forestry areas and ecological soil functions severely impaired or prevented (e.g. soil working as a buffer and filter) | European Environment Agency & Eionet. (n.d.). Sealed area (GEMET Concept 15286). Retrieved from https://www.eionet.europa.eu/gemet/en/concept/15286 |
| 82 | Sea-use change | Sea-use change refers to measures and activities altering the use of marine areas, for example, coastal development, offshore aquaculture, mariculture, oil and gas exploration, and bottom trawling. | Convention on Biological Diversity (CBD). (2021, July 16). Glossary for the first draft of the post-2020 global biodiversity framework (CBD/WG2020/3/3/Add.2/Rev.1). Retrieved from https://www.cbd.int/doc/c/b74f/58d5/8ec8c92c22db0f8df28461b8/wg2020-03-03-add2-en.pdf |
| 83 | Semi-natural forest | Forests where some establishment or regeneration is natural and some happens when companies plant native or non-native tree species | Food and Agriculture Organization of the United Nations (FAO). (2005). Terms and definitions for the National Reporting Tables for FRA 2005. Retrieved from https://www.fao.org/4/ae156e/AE156E03.htm#P597_27877 |
| 84 | Sensitive location | TNFD Sector guidance refers to core global recommendations. Here “”””sensitive locations”””” are defined as: Locations where the assets and/or activities in an organisation’s direct operations – and, where possible, upstream and downstream value chain(s) – interface with nature in: • Areas important for biodiversity; and/or, • Areas of high ecosystem integrity; and/or, • Areas of rapid decline in ecosystem integrity; and/or, • Areas of high physical water risks; and/or, • Areas of importance for ecosystem service provision, including benefits to Indigenous Peoples, Local Communities and stakeholders. | Taskforce on Nature-related Financial Disclosures (TNFD). (2025). Glossary of terms (Version 4 – June 2025). Retrieved from: https://tnfd.global/wp-content/uploads/2023/09/TNFD-Glossary-of-terms-V4-June-2025.pdf?v=1753973343 |
| 85 | Species | Groups of actually or potentially interbreeding natural populations, which are reproductively isolated from other such groups. (Mayr, 1942). | Baggaley, S., Johnston, M., Dimitrijevic, J., Le Guen, C., Howard, P., Murphy, L., Booth, H. and Starkey, M. (2023). Nature positive for business: Developing a common approach. Gland, Switzerland: IUCN. Retrieved from: https://portals.iucn.org/library/sites/library/files/documents/2023-023-En.pdf |
| 86 | Spheres of control and influence | The sphere of control includes direct operations under operational or financial control, while the spheres of influence extend across the upstream and downstream value chain, adjacent landscapes, and systems, where companies have varying degree of influence on nature-related outcomes. | Science-Based Targets for Nature. (2020). Initial Guidance for Business. |
| 87 | Stakeholders | Persons or groups directly or indirectly affected by a project, as well as those who may have interest in a project and the ability to influence its outcome, either positively or negatively . | UN-REDD Programme |
| 88 | State of nature metrics | Measures the quality of the environment in relation to the functions that it fulfils. | Adapted from NPI |
| 89 | Substitution | The ability to substitute non-renewable, fossil-based materials with renewable, bio-based products, such as forest products. | Source form Forest RM World Business Council for Sustainable Development (WBCSD). (2021, November 6). Forest Sector Net Zero Roadmap: Phase I – Enabling the transition to a net-zero economy for the forest sector (Forest Solutions Group). WBCSD. Retrieved from https://www.wbcsd.org/resources/forest-sector-net-zero-roadmap/ |
| 90 | Sustainable intensification | Agri-production systems that increase productivity without adverse effect on natural resources, enhancing climate change resilience and input-use efficiency, and creating enabling an environment so farmers can competitively participate in markets. | Food and Agriculture Organization of the United Nations (FAO). (n.d.). Sustainable crop production intensification [Plant Production and Protection Division]. Retrieved from https://www.fao.org/agriculture/crops/thematic-sitemap/theme/spi/scpi-home/framework/sustainable-intensification-in-fao/en/ |
| 91 | Sustainable management of ecosystems | Sustainable management of ecosystems is a holistic approach focused on sustaining and restoring ecosystem health while balancing ecological, economic, and social needs. Recognizing the interconnectedness of natural systems and human activities preserves the integrity and resilience of ecosystems in the face of challenges like climate change, habitat degradation, and over-exploitation. This approach is critical for climate change adaptation and to ensure the continued and sustainable provision of essential services like clean water, fertile soil, and biodiversity conservation. | United Nations Environment Programme (UNEP). (n.d.). Ecosystem management. Retrieved from https://www.unep.org/topics/nature-action/conservation-sustainable-use-nature/ecosystem-management unep.org+1 |
| 92 | Taskforce on Nature-related Financial Disclosures (TNFD) | A global, market-led initiative with the mission to develop and deliver a risk management and disclosure framework for organizations to report and act on evolving nature related risks, with the ultimate aim to support a shift in global financial flows away from nature negative outcomes and toward nature-positive outcomes. | Taskforce on Nature‑related Financial Disclosures (TNFD). (n.d.). What is the TNFD? Retrieved from https://tnfd.global/#what-is-the-TNFD |
| 93 | Transform (within AR3T) | Actions contributing to system-wide change, notably the drivers of nature loss, e.g., through technological, economic, institutional and social factors and changes in underlying values and behaviors. | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf |
| 94 | Transition risks | Risks related to the transition to a lower carbon economy. Transitioning to a lower carbon economy may entail extensive policy, legal, technology and market changes to address mitigation and adaptation requirements related to climate change. Depending on the nature, speed and focus of these changes, transition risks may pose varying levels of financial and reputational risk to organizations. See physical risks | United Nations Environment Program. Assessing Climate Transition Risk: Methodologies and Roles for Financial Institutions. (2024). |
| 95 | Upstream | All activities associated with suppliers, e.g., production or cultivation, sourcing of commodities of goods, as well as transportation of commodities to manufacturing facilities | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf |
| 96 | Use | XX | ISO 14044 |
| 97 | Value chain | Production of “economic value” along a series of activities, sites and entities. The value chain has three segments: upstream, direct operations and downstream. Each of these segments involves places where economic activities managed or relied upon by the company occur. Most value chain frameworks cover a suite of activities starting with the raw materials and extending through end-of-life management, that (a) supply or add value to raw materials and intermediate products to produce final products for the marketplace and (b) are involved in the use and end-of-life management of these products. | Science Based Targets Network (SBTN). (2023). SBTN Glossary of terms. Retrieved from: https://sciencebasedtargetsnetwork.org/wp-content/uploads/2023/05/SBTN-Steps-1-3-Glossary_2023.docx-1.pdf |
| 98 | Value chain and adjacent landscapes | The full range of interactions, resources and relationships related to a reporting entity’s business model and the external environment in which it operates. A value chain encompasses the interactions, resources and relationships an entity uses and depends on to create its products or services from conception to delivery, consumption and end-of-life, including interactions, resources and relationships in the entity’s operations, such as human resources; those along its supply, marketing and distribution channels, such as materials and service sourcing, and product and service sale and delivery; and the financing, geographical, geopolitical and regulatory environments in which the entity operates. | Taskforce on Nature-related Financial Disclosures (TNFD). (2025). Glossary of terms (Version 4 – June 2025). Retrieved from: https://tnfd.global/wp-content/uploads/2023/09/TNFD-Glossary-of-terms-V4-June-2025.pdf?v=1753973343 |
| 99 | Watershed | A land area that channels rainfall and snowmelt to creeks, streams and rivers and, eventually, to outflow points such as reservoirs, bays and the ocean. | National Oceanic and Atmospheric Administration (NOAA). (2024, June 16). What is a watershed? National Ocean Service. Retrieved from https://oceanservice.noaa.gov/facts/watershed.html |
| 100 | Working forest | Forests actively managed to generate revenue from multiple sources, including physical goods for sale (such as sustainably produced timber) while maintaining ecosystem services and social values; thus, they are not converted to other land uses | Talberth, J. N. (2011). Forests at work: Working forests and the economy. World Resources Institute. Retrieved from https://pdf.wri.org/forests_at_work.pdf |
| 101 | Zoonotic disease or zoonosis | Any disease or infection that is naturally transmissible from vertebrate animals to humans. | World Health Organization (WHO). (2020, July 29). Zoonoses – Fact sheet. Retrieved from https://www.who.int/news-room/fact-sheets/detail/zoonoses |