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VBDO:2025商业与生物多样性基准:三十家欧洲上市公司对比研究报告(中译版)(27页).pdf

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1、Business&Biodiversity BenchmarkA comparative study of thirty European stock-listed companies In partnership with:PwC NetherlandsProject leadsManon Koelewijn-Timmerman and Freek van Til(VBDO)Thijs IJsbrandij(PwC)Input and support fromAnglique Laskewitz,Anouk Zwarts and Ivo Smeets(VBDO)Alexander Spek,

2、Anna Rosa Juurlink and Elise Vens(PwC)For more information Please contact Dutch Association of Investors for Sustainable Development(VBDO),Utrecht,the Netherlands Copyright This VBDO publication is protected by copyright laws.No part of this publication may be reproduced,distributed,or transmitted i

3、n any form or by any means,including copying and/or publishing(parts of)this publication,without the prior written permission of VBDO.If you would like to ask VBDO for such permission,please email:infovbdo.nlUtrecht,The NetherlandsNovember 2025Table of contentsAbout VBDO 4Preface 6Foreword 8Executiv

4、e summary 10Company ranking 2025 131.Introduction 14 The business case for biodiversity:from moral imperative to strategic asset 172.Category guidelines and results 182.1 Strategy and business model 182.2 Policy 26Looking for a new symbiosis with nature:Candriams approach to biodiversity risks 322.3

5、 Actions and implementation 342.4 Targets and metrics 403.Recommendations 44Appendix 1:Benchmark methodology 46Appendix 2:European legislation and biodiversity frameworks 47Appendix 3:Drivers of biodiversity loss 48Sources 5023Business&Biodiversity BenchmarkA comparative study of thirty European sto

6、ck-listed companies A COMPARATIVE STUDY OF THIRTY EUROPEAN STOCK-LISTED COMPANIES BUSINESS&BIODIVERSITY BENCHMARKA COMPARATIVE STUDY OF THIRTY EUROPEAN STOCK-LISTED COMPANIES BUSINESS&BIODIVERSITY BENCHMARKAbout VBDOVBDO stands for Vereniging van Beleggers voor Duurzame Ontwikkeling,which translates

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1. **报告背景**:VBDO与PwC合作发布《商业与生物多样性基准》,评估30家欧洲上市公司在生物多样性战略、政策、行动及目标方面的表现,旨在推动企业将生物多样性纳入核心业务。 2. **核心发现**: - 73%公司(22家)将生物多样性视为重要议题,但仅少数将其与商业模式或价值链关联。 - 政策方面,仅50%公司制定生物多样性政策,且多聚焦风险规避而非长期价值创造。 - 行动与目标领域薄弱,仅40%公司量化生物多样性风险,目标多缺乏具体指标和基线。 3. **行业差异**: - 食品饮料行业表现最佳(平均61%),提取业次之(49%),制药业垫底(24%)。 - 提取业政策较成熟,但实施与测量不一致;食品饮料业开始整合供应链管理,但成效有限。 4. **建议**:企业需映射风险与机遇、打破部门壁垒、制定标准化指标,并加强跨行业合作以实现生物多样性正向影响。
企业如何应对生物多样性风险? 生物多样性对企业有何影响? 如何制定生物多样性战略?
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