What Kunming-Montreal Global Biodiversity Framework 2022 - 30×30 Target & Corporate Nature Disclosure requires
The Kunming-Montreal Global Biodiversity Framework (KM-GBF), adopted at CBD COP15 on 19 December 2022, sets 23 action targets for 2030 and 4 goals for 2050 to halt and reverse biodiversity loss. Target 3 ('30×30') requires at least 30% of land, inland waters, coastal areas, and oceans to be effectively conserved by 2030. Target 15 mandates large companies and financial institutions to assess and disclose biodiversity-related risks, impacts, and dependencies. Target 19 mobilises at least USD 200 billion per year for biodiversity, with developed countries providing USD 20 billion per year to developing countries by 2025, rising to USD 30 billion by 2030, and closing the USD 700 billion harmful subsidy gap. The GBF is directly implemented in EU corporate law through the CSRD (ESRS E4 - Biodiversity) and indirectly through the EU Deforestation Regulation, creating mandatory nature-related disclosure obligations for ~50,000 EU companies.
Pillar: Sustainability & ESG · Authority: United Nations Convention on Biological Diversity - COP15 · Version: 1.0.1 · Last updated:
Primary source: https://www.cbd.int/gbf
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