This guidebook is intended for corporate decisionmakers—including executives and cross-functional teams in strategy, finance, risk, and operations—who are ready to translate nature-related commitments into action. It provides practical, flexible guidance for companies at varying stages of readiness, offering tools to integrate nature into core business decisions.

The guide is based on a literature review and input from 41 corporate actors. From their experiences, we developed the ARK and SPARK frameworks, which reflect common decision-making patterns and offer step-by-step guidance grounded in real-world lessons. The guide also highlights key enablers, barriers, and diverse approaches to implementation across sectors. Case studies illustrate how companies are financing and operationalizing nature strategies, with a structure designed to evolve with ongoing feedback.

Nature on the corporate agenda

Driven in part by the adoption of the Kunming-Montreal Global Biodiversity Framework (GBF) in 2022 (i.e. the 30x30 Nature Goals), nature and biodiversity have gained renewed traction on the global agenda in recent years. This includes the private sector, where businesses are under increased pressure from investors, customers, and even regulatory bodies to align their operations

However, despite the heavy reliance of businesses on ecosystem services such as pollination, water supply, and erosion control, private sector financing for nature remains limited. Evidence shows that scaling up investment in nature can reduce business risks, unlock financial opportunities, and enhance long-term resilience and brand value. And companies are paying attention, with more and more businesses choosing to develop nature strategies and participate in coalitions promoting conservation.

For companies eager to act but uncertain how to proceed, clear guidance and actionable tools will be essential to translate ambition into impact. This guidebook aims to meet that demand.

ARK: Practical Frameworks for Corporate Nature Action

Developed through interviews and surveys with corporate practitioners, the ARK and SPARK frameworks offer step-by-step decision-making tools to help companies move from early ideas or nature-related goals to tangible, meaningful action on nature and nature-based solutions.

SPARK: A Framework for Nature Decision Making diagram

The framework consists of three essential steps (A, R, and K) for action on nature, with two optional preliminary steps (S and P) that can help companies determine materiality:

1. Start by identifying risks and opportunities

  • Identify risks from nature impacts and dependencies.
  • Identify opportunities for risk mitigation.
Key questions
  1. Where do our material dependencies, risks, and opportunities lie?
  2. What are the opportunities to address the cost, revenue, and risk issues?
  3. What areas or matters does the company have the most influence over, and in which areas can the company make the most significant impact?

2. Prioritize significance

  • Quantify the magnitude of risks and opportunities and prioritize actions.
  • Rank actions based on urgency, feasibility, and potential impact.
Key questions
  1. Are there opportunities to utilize NBS to reduce costs or increase revenues? How significant are the nature-related risks from the perspective of our supply chain, business model, operations, and reputation?
  2. What are the costs and benefits of these opportunities for the business and external beneficiaries?
  3. Are there existing commitments that create synergy/pose conflict with nature?
  4. How can advancing the nature goal help meet other impact-related priorities?

3. Assess support and action for nature

  • Obtain support from relevant internal stakeholders, including the board, CEO, CFO, CSO, and key divisions.
  • Consult with external experts and local communities; identify nature activities aligned with priorities.
Key questions
  1. What are the specific reasons our company is choosing to finance nature, and how does this align with our business strategy, goals, and sustainability commitments?
  2. Does financing nature provide a business case? How does it contribute to risk mitigation, growth opportunities, or brand and reputation? What are the risks of not financing nature?
  3. Are we taking action in areas where steps would have been taken anyway, or are our efforts genuinely improving nature outcomes beyond business as usual?
  4. Do we have the internal expertise and dedicated cross-functional support to implement nature initiatives, or should we partner with external experts, project developers, and key stakeholders?

4. Refine operational mechanisms

  • Translate internal support for nature into actionable items.
  • Consider piloting nature initiatives to enable early action and improve learning before scaling.
Key questions
  1. How do we ensure long-term, sustainable resources for nature initiatives (e.g., integration into business operations, planning, performance evaluations)? Is our funding model viable over time?
  2. Do our business KPIs align with nature financing commitments?
  3. How can we assess and gather information about implementation processes, costs, and benefits before fully deploying our resources?

5. Kick off and evaluate

  • Launch nature initiatives with effective partners.
  • Monitor and evaluate nature activities and collect lessons learned.
Key questions
  1. How do we define and measure success for our nature financing, ensuring that it supports long-term planning, attracts continued financing, and remains adaptable to strategic shifts?
  2. What assumptions underlie our implementation strategy, and how will we monitor for risks and challenges along the way?
  3. How do we ensure that Indigenous peoples and local communities are equitably engaged in decision-making and implementation?
  4. How can we systematically incorporate lessons learned into future nature initiatives and strengthen collaboration to share best practices?
  5. What opportunities exist to build coalitions and scale up financing in larger nature projects?

Enablers and Barriers to Action

Based on our research, the guidebook discusses two categories of enabling factors – internal and external – as well as offering advice for tackling three kinds of barrier.

INTERNAL ENABLING FACTORS

Leadership Commitment: Visionary leadership—whether from CEOs, board members, or senior sustainability executives—is often the catalyst for nature strategies. Companies that have made progress on nature consistently point to top-level ambition and clear strategic direction as critical enablers.

Cross-Company Buy-In and Culture: High-level commitments must be reinforced by broad internal buy-in. A supportive corporate culture—one that values sustainability and sees nature as integral to long-term success—helps embed nature into daily operations and decision-making.

Governance Structures: Effective governance plays a central role in aligning sustainability goals with business objectives. Companies with dedicated governance mechanisms for sustainability report more consistent, informed, and timely decision-making related to nature and nature-based solutions.

EXTERNAL ENABLING FACTORS

Reputation and competition: Consumer demands are spurring corporate action on nature, reflecting growing public awareness of the environmental and social impacts of businesses and supply chains. Relatedly, businesses face significant reputational risks when their operations negatively impact
climate, ecosystems, biodiversity, and local communities.

Regulatory pressure: Recent regulatory developments have heightened business awareness and demand for nature financing

Investor demand: Investor demand for corporate action on nature is increasing, as such efforts help companies manage risks, lower costs, create long-term value, and demonstrate corporate responsibility.

BARRIERS TO ACTION

Lack of Internal Motivation or Awareness: Some companies remain unaware of or disconnected from nature-related issues, particularly if their operations do not directly depend on ecosystems or biodiversity. In other cases, a lack of advocacy at the executive or board level reinforces inaction.

Financing Constraints: Nature-related initiatives often require longer time horizons, which can conflict with short-term financial priorities. Many companies find it difficult to allocate capital to nature when returns are not immediate or easily quantified.

Unclear Business Case: Companies frequently struggle to articulate a compelling business case for nature investments. This is often due not to the absence of value, but to a lack of clear, relevant key performance indicators (KPIs) or challenges in pricing risks appropriately. Without a structured narrative and credible metrics, securing internal support can be difficult.

We hope this guidebook helps companies of all sizes and sectors overcome these and other challenges to strategic investment in nature. Contact us for more information on how best to integrate nature into your business.