Guide to assess the annual biodiversity impact of Corporates, Financial Institutions and Sovereign issuers. Designed to support the needs of financial actors related to their investment strategies (portfolio or index development, exclusions, risk management), reporting requirements, stewardship, and engagement policies. The CBF is based on the impact of the underlying activities of a Corporate which are the sources of its impact on nature. https://ec.europa.eu/environment/biodiversity/business/assets/pdf/tool-descriptions/CBF%20summary%20description.pdf
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