Why nature reporting is gaining significance for companies
Until the mid-2010s, few companies reported on on their nature-related impacts. However, nature reporting has gained significant traction in the past few years as businesses recognize the financial, operational and reputational risks associated with nature loss and a lack of data monitoring.
As the conversation surrounding sustainability advances, companies are increasingly expected to disclose their dependencies and impacts on nature, integrating biodiversity and ecosystem considerations into their reporting frameworks.
Key players in nature reporting and when to use them
Several major initiatives have emerged to guide businesses in reporting and managing nature-related risks and opportunities. Each serves a distinct purpose, and complements the other in supporting corporate sustainability efforts:
- Taskforce on Nature-related Financial Disclosures (TNFD): TNFD is the most comprehensive nature disclosure framework, providing companies with structured guidance on assessing and reporting nature-related risks and dependencies. As of 18 February 2025, the TNFD released a major update to its Knowledge Hub, offering training videos, case studies and resources to help businesses make the case for disclosure and better understand their impacts.
- Natural Capital Protocol (Capitals Coalition): The Capitals Coalition is a framework for businesses to measure and value their impacts and dependencies on natural capital. This is particularly useful for organizations looking to integrate nature-related considerations into decision-making processes.
- Global Reporting Initiative (GRI): The GRI is a well-established sustainability reporting framework that includes specific disclosures on biodiversity and ecosystem impacts. The UN Global Compact references GRI in its Communication on Progress (CoP), making it a key tool for participants.
- Science-Based Targets for Nature (SBTN): Unlike the aforementioned frameworks, the SBTN provides a methodology for setting measurable, science-based targets to align corporate actions with planetary boundaries. Kering, Holcim and GSK were the first companies to declare SBTNs, demonstrating corporate leadership in this space.
The UN Global Compact collaborates with all of these organizations, helping businesses integrate nature into their sustainability strategies.
The business case for nature reporting
As nature-related risks become more material to investors, regulators and consumers, a paradigm shift presents itself; reporting on nature is no longer just a voluntary exercise—it is a strategic advantage. Companies that engage in nature-related disclosures benefit from:
- Risk reduction & future-proofing: Identifying and mitigating environmental risks can help companies avoid financial and operational disruptions.
- Competitive advantage: Proactive disclosure and sustainability leadership can enhance brand reputation and stakeholder trust.
- Supply chain resilience: Understanding dependencies on natural resources can help businesses secure long-term access to raw materials and reduce vulnerability to supply chain disruptions.
- Increased innovation: Investing in nature-positive solutions can drive new product development and business model transformation.
- Access to new markets: Sustainable practices can open doors to emerging markets with growing regulatory and consumer demand for responsible business practices.
To further support companies on their nature disclosure journey, the UN Global Compact will host two Academy sessions in June 2025—one focused on the Taskforce on Nature-related Financial Disclosures and another on Science-Based Targets for Nature. These sessions will provide businesses with practical insights on integrating nature considerations into their reporting and strategy.
As the private sector accelerates its efforts to align with global sustainability goals, nature reporting will continue to be a critical component of corporate accountability. The companies leading the way today are setting the standard for a more sustainable and nature-positive economy.
The Communication on Progress (CoP) is the key accountability mechanism of the UN Global Compact and helps participating companies track and disclose their sustainability efforts in alignment with the Ten Principles and the Sustainable Development Goals (SDGs). The CoP includes reporting on environmental topics, specifically those directly related to nature and biodiversity, ensuring that businesses assess and communicate their impact on ecosystems, natural resources and climate resilience. Given this focus, referencing the CoP reinforces the importance of corporate transparency and action in safeguarding biodiversity and advancing nature-positive solutions.
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Novo izdanje newslettera Global Compact mreže Hrvatska donosi pregled ključnih aktivnosti, programa i inicijativa usmjerenih na jačanje održivog i odgovornog poslovanja. U fokusu su teme koje danas oblikuju poslovno okruženje – od klimatskog djelovanja, ljudskih prava i održivog financiranja do inovacija, regulatornih promjena i razvoja kapaciteta kompanija za dugoročnu otpornost i konkurentnost.
Sustainability is no longer a topic reserved solely for ESG departments or strategic documents. Increasingly, it is becoming a matter of mindset, decision-making, and an organization’s ability to respond to complex market, societal, and technological changes over the long term. This is precisely the foundation of the SDG Innovation Accelerator, a United Nations Global Compact programme through which companies strengthen their internal capabilities for more sustainable business practices, while participants develop new approaches to innovation, collaboration, and leadership within their organizations. A key role in supporting participants throughout the programme is played by Marija Mažić, facilitator of the SDG Innovation Accelerator implemented in Croatia by Global Compact Network Croatia and an expert in resilience . Her role is to guide the process, encourage the exchange of ideas, and create an environment in which participants can develop sustainable business solutions while also cultivating new approaches to leadership, collaboration, and innovation. According to Mažić, one of the programme’s greatest strengths lies in the way it is designed. “The entire process is highly interactive and, from the very beginning, requires participants to actively engage through dialogue, questioning, testing ideas, and working on real-world challenges.” She adds that the Accelerator succeeds in maintaining two important elements at the same time: an honest recognition of the challenges organizations face today and a belief that meaningful change within the business sector is possible. In this context, the UN Global Compact provides organizations with a structure, a community, and a practical framework through which sustainability can be translated into real business decisions and tangible change.
Održivost danas više nije tema rezervirana isključivo za ESG odjele ili strateške dokumente. Sve više postaje pitanje načina razmišljanja, donošenja odluka i sposobnosti organizacija da dugoročno odgovore na kompleksne promjene tržišta, društva i tehnologije. Upravo se na tome temelji SDG Innovation Accelerator, program United Nations Global Compacta kroz koji kompanije jačaju interne kapacitete za održivije poslovanje, a sudionici razvijaju nove pristupe inovacijama, suradnji i liderstvu unutar svojih organizacija. U radu sa sudionicima važnu ulogu ima Marija Mažić, voditeljica programa u organizaciji Global Compact Network Croatia mreže Hrvatska i Resilience Coach te Social Impact Advocate . Njezina je uloga usmjeravati proces, poticati razmjenu ideja i stvarati prostor u kojem sudionici mogu razvijati održiva poslovna rješenja, ali i drugačiji pristup liderstvu, suradnji i inovacijama unutar organizacija. Jedna od najvećih vrijednosti programa, smatra Mažić, upravo je način na koji je postavljen. „Cijeli je proces izuzetno interaktivan i od prvog trenutka traži aktivno uključivanje sudionika kroz razgovor, propitivanje, testiranje ideja i rad na stvarnim izazovima.“ Dodaje kako Akcelerator uspijeva zadržati dvije važne stvari istovremeno – ozbiljnost izazova s kojima se organizacije danas suočavaju i vjeru da promjene unutar poslovnog sektora zaista jesu moguće. UN Global Compact pritom organizacijama daje strukturu, zajednicu i konkretan okvir kroz koji održivost mogu pretvoriti u stvarne poslovne odluke i promjene.
U novom izdanju newslettera Global Compact mreže Hrvatska donosimo pregled najvažnijih aktivnosti, inicijativa i događanja koja su obilježila proteklo razdoblje. Izdvajamo teme povezane s transparentnošću plaća, održivim financiranjem, ljudskim pravima, klimatskim djelovanjem i odgovornom primjenom umjetne inteligencije, kao i aktualne prilike za uključivanje u UN Global Compact programe i akceleratore.
Prvi sastanak Peer Learning grupe za održivo financiranje održan je 11. svibnja 2026. u organizaciji UN Global Compact mreže Hrvatska, uz stručno moderiranje EY Hrvatska. Susret je okupio predstavnike poslovnog sektora, financijskih institucija, razvojnih organizacija i javnog sektora s ciljem razmjene iskustava o transformaciji poslovanja kroz ESG pristup. Ovo je prvi od ukupno četiri planirana susreta koji će tijekom godine detaljno obrađivati teme održivog financiranja kroz bankarske modele, tržište kapitala te ulogu razvojnih banaka i međunarodnih institucija. U nastavku pročitajte ključne zaključke i preuzmite izvještaj.
The Pay Transparency Directive has been a subject of discussion for some time, but only now is the magnitude of its implementation challenges becoming clear. Unlike previous regulations that were predominantly technical or legal in nature, this Directive strikes at the very core of an organization – the way employers define the value of work and make compensation decisions.
Direktiva o transparentnosti plaća već neko vrijeme postoji kao tema rasprave, ali tek sada postaje jasno koliko će njezina implementacija biti zahtjevna. Za razliku od nekih prethodnih regulativa koje su bile dominantno tehničke ili pravne, ova direktiva zadire u samu srž organizacije – u način na koji poslodavci definiraju vrijednost rada i donose odluke o plaćama.
How are Croatian employers preparing for the EU Pay Transparency Directive? On 29 April 2026, a professional conference titled “EU Pay Transparency Directive – obligations, implementation and practice” was held in Zagreb, organised by the Croatian Employers’ Association, UN Global Compact Network Croatia and Forvis Mazars . The event brought together a strong representation of business leaders, HR professionals and legal experts to discuss the transition towards greater pay transparency and equal pay – key requirements introduced by the new EU Directive. Ana Pašiček, Executive Director of UN Global Compact Network Croatia , highlighted the broader relevance of the topic: “The Pay Transparency Directive represents an important step towards more equitable and responsible business practices. It is not only about compliance with new requirements, but also an opportunity for organisations to build trust and demonstrate a genuine commitment to equality. Transparent pay systems help address disparities and contribute to a working environment where criteria are clear and opportunities are equal for all.”
Kako se hrvatski poslodavci pripremaju za EU Direktivu o transparentnosti plaća? U organizaciji Hrvatske udruge poslodavaca (HUP), UN Global Compact mreže Hrvatska i Forvis Mazarsa , jučer, 29. travnja 2026., održan je stručni skup pod nazivom „ EU Direktiva o transparentnosti plaća – obveze, provedba i praksa“ . Događaj je okupio zavidan broj predstavnika poslovnog sektora, HR stručnjaka i pravnika koji su raspravljali o transformaciji prema većoj transparentnosti i osiguravanju jednakosti plaća, što su ujedno i ključni zahtjevi nove EU Direktive. Ana Pašiček, izvršna direktorica UN Global Compact mreže Hrvatska, naglasila je važnost ove teme za širu poslovnu zajednicu: „Direktiva o transparentnosti plaća važan je korak prema pravednijem i odgovornijem poslovanju. Ne radi se samo o usklađivanju s novim pravilima, već o prilici za organizacije da ojačaju povjerenje i pokažu stvarnu predanost jednakosti. Transparentni sustavi plaća pomažu ukloniti nejednakosti te doprinose radnom okruženju u kojem su kriteriji jasni, a prilike jednake za sve.“
Od klimatskih inicijativa i jačanja međunarodne suradnje do novih članova Mreže i aktualnih akceleratorskih programa, proteklo razdoblje obilježile su aktivnosti usmjerene na konkretne iskorake u području održivosti. U ovom izdanju donosimo pregled ključnih aktivnosti, uključujući Regionalnu Climate Action Platformu u Kopenhagenu, obilježavanje Dana planeta Zemlje te otvorene prijave za Climate Ambition i Target Gender Equality Acceleratore, kao i najavu nadolazećih događanja koja donose aktualne teme poput transparentnosti plaća, održivog financiranja i primjene umjetne inteligencije u poslovanju.
