Dataset: Business and finance on a path towards meaningful sustainability reporting?
type: Dataset
description: This dataset contains two files. PART I is a review of frameworks, approaches and tools that businesses and investors use to assess impacts on biodiversity. For the purposes of this review, we describe them with the generic term Biodiversity Assessment Tools (BATs). Every BAT was analyzed independently to describe its characteristics and utility to users. The team also evaluated the theoretical underpinnings of each BAT to assess their feasibility, scientific rigor, and alignment between theory and practice. PART II is an analysis that compares each BAT to biodiversity-relevant indicators from ESRS E4, to examine the BATs' alignment with the information requested in sustainability reporting standards. In the V2 version of PART_I_BAT_Review.xlsx, the Evaluation section has been streamlined to only keep the 'Scientific Traceability' column. This is to emphasize the key points from the evalutation and remove superfluous data. Microsoft Excel, Version 2411
conditions of access: http://publications.europa.eu/resource/authority/access-right/PUBLIC
conditions of access: info:eu-repo/semantics/openAccess
contributor: Funke, Hjalmar
  type: Person
  affiliation: Global Economic Dynamics and the Biosphere Program, Royal Swedish Academy of Sciences; Stockholm Resilience Centre, Stockholm University
  family name: Funke
  given name: Hjalmar
contributor: Crona, Beatrice
  type: Person
  family name: Crona
  given name: Beatrice
contributor: Funke, Hjalmar
  type: Person
  family name: Funke
  given name: Hjalmar
contributor: Rubin, Giulia
  type: Person
  family name: Rubin
  given name: Giulia
creative work status: completed
  type: DefinedTerm
  in defined term set: http://publications.europa.eu/resource/authority/dataset-status
  term code: COMPLETED
creator: Crona, Beatrice
creator: Kashyap, Shruti
date modified: 2025-02-04
date published: 2024-02-15
keywords: Earth and Related Environmental Sciences
  type: DefinedTerm
  term code: 105
keywords: Earth and Environmental Sciences
keywords: Sustainability
keywords: Biodiversity
keywords: Sustainability reporting
keywords: Qualitative data
license: https://creativecommons.org/publicdomain/zero/1.0/
publisher: Stockholm University
version: 0

PropertyValue
property ID: DOI
value: 10.7910/DVN/07DCHE

Crona, Beatrice
type: Person
affiliation: Global Economic Dynamics and the Biosphere Program, Royal Swedish Academy of Sciences; Stockholm Resilience Centre, Stockholm University
family name: Crona
given name: Beatrice

Kashyap, Shruti
type: Person
affiliation: Global Economic Dynamics and the Biosphere Program, Royal Swedish Academy of Sciences; Uppsala University
family name: Kashyap
given name: Shruti

Stockholm University
type: Organization