Biodiversity examines a company's relationship with the natural variety of life - species, habitats and ecosystem functions - across its operations and value chain. It encompasses:

• Impact & dependency mapping: geospatial analysis of sites overlapping Key Biodiversity Areas, protected or legally designated zones, and critical habitat for threatened species.
• Mitigation hierarchy in practice: formal policies and actions to avoid disturbance, minimize residual effects, rehabilitate degraded areas and, where necessary, invest in certified offsets or conservation finance.
• Governance & targets: board-level oversight, cross-functional biodiversity working groups and time-bound goals aligned with the Kunming-Montreal Global Biodiversity Framework.
• Monitoring & disclosure: use of field surveys, remote sensing (e.g., eDNA, satellite imagery) and third-party audits to track species trends, habitat condition and net-gain outcomes, reported via GRI 304, TNFD and ESRS E4.