Beyond net-zero: demystifying nature transition plans

Nature transition plans can seem complex at first, but with the right guidance, they become powerful tools for providing clarity, strategic direction, and long-term business resilience – supporting companies as they embark on their nature journeys.

Common questions and first steps

Last month, the Taskforce on Nature-related Financial Disclosures (TNFD) hosted a webinar on nature transition plans. The questions raised were both useful and revealing:
How do we comply? Where do we start? What do these terms actually mean? If we’ve already worked on climate, does that count for nature too?

The discussion centred on frameworks, terminology, and the technical building blocks of a nature transition plan. Yet it was clear that many participants were still struggling to understand the broader purpose: what is a Nature Transition Plan really for?

Connecting biodiversity to everyday life and business priorities

Sustainability professionals are generally familiar with the targets of the Kunming-Montreal Global Biodiversity Framework (GBF), which calls for halting and reversing biodiversity loss by 2030 and restoring nature by 2050. But for many people, “biodiversity” can seem abstract and disconnected from day-to-day business operations.

It doesn’t have to be. In the end, “biodiversity” simply refers to the abundance and variety of life: the fish we eat, the plants used in medicines, the microbes that enrich soils, and the pollinators supporting our food systems. A nature transition plan is essentially a roadmap showing how a business can sustain rather than deplete this life. If a company’s activities undermine nature, it risks not only ecosystem wellbeing, but also its own long-term viability.

Transition as resilience

If Earth had a control room, its dashboard would be flashing red: disappearing sea ice, collapsing coral reefs, biodiversity in decline. We are rapidly approaching irreversible tipping points. To drive change at the speed and scale required, we need to ground these conversations in language that resonates. Business leaders, boards, and investors need to understand that care for nature is not merely a matter of compliance, but a foundation for long-term viability and value-creation.

During the TNFD webinar, Abyd Karmali (Managing Director, Environmental Business Advisory at Bank of America) highlighted that companies are often put off by the term “transition”, viewing it as potentially disruptive or burdensome. That’s why, he argued, it can be useful to reframe the concept: a nature transition plan is ultimately another name for a business resilience plan. It’s about preparing for the inevitable shifts in our ecological and economic systems, and coming out stronger on the other side.

Starting the journey

The first step for companies is to understand “what” parts of nature they impact and “where” those impacts occur. This requires an impact materiality assessment. A nature transition plan then clarifies the “how” and “when,” defining necessary changes and timelines for transitioning from harming nature to helping it recover. It’s not just an environmental box-ticking exercise; it’s a strategy for future-proofing your business in a world where thriving with nature will be a prerequisite for thriving at all.

From climate to nature

There is a growing body of practical guidance to help companies at every stage, whether just starting out or looking to expand from climate strategies into biodiversity.

Nature transition plans and climate transition plans are related, but they have different goals. While both aim to guide organisations toward more sustainable operations, climate transition plans primarily focus on reducing greenhouse gas emissions in line with the Paris Agreement’s 1.5°C goal. Nature transition plans expand on this by addressing broader ecological impacts, such as biodiversity loss and ecosystem degradation. Specifically, nature transition plans should operationalise a company’s contribution to “nature-positive”: the goal framed by the GBF to halt and reverse biodiversity loss by 2030.

For companies that are in the process of developing a climate transition plan, it can be practical in the short term to develop a separate nature transition plan. This allows focused attention on biodiversity while a company begins to explore the synergies and trade-offs between its climate and nature strategies. Over time, however, companies are encouraged to develop “integrated transition plans”, incorporating climate and nature objectives along with principles of a “just transition” into a single overarching plan, ensuring social equity and fairness throughout the process.

Key frameworks and guidance

Below is a compilation of key guidance documents for companies seeking to align their strategies with the Paris Agreement and Global Biodiversity Framework (GBF). These resources support the development of both Climate and Nature Transition Plans, whether pursued in parallel or integrated into a single, holistic strategy.

From Compliance to Competitive Edge

Transition plans are no longer a far-off and distant prospect, they are rapidly becoming a mainstream expectation. Although the conceptual underpinnings are still evolving (see GoNaturePositive!’s “Framing the Nature-Positive Economy”), regulatory momentum is already building, with the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD) driving nature-related disclosures into the core of corporate accountability. In parallel, scrutiny from investors and civil society is increasing. In January 2026, the World Benchmarking Alliance (WBA) will publish the results of its ACT Core Assessment, evaluating 2,000 of the world’s most influential companies on the credibility and integrity of their climate transition plans. By early 2028, WBA will do the same for nature transition plans.

This moment presents a unique opportunity. Businesses that treat nature transition plans as more than compliance exercises can use them to drive innovation, identify risks early, and build resilience across their value chains. Doing so sends a clear signal to investors, employees, and customers: the company is not just adapting to change, it is leading it.