Towards nature-related risk disclosures in China

Nature plays a foundational role in most economic sectors, making the loss of nature a significant threat to sustainable business activities, including within China. Methods to assess and disclose dependencies and impacts of businesses on nature have been developed, although they face some inherent challenges, including data availability and quality, supply chain traceability, and navigating complex governance arrangements. Given the importance of China’s corporate sector in shaping global sustainability, and as its largest listed companies increasingly adopt nature-related risk disclosures and sustainability reporting, this paper presents strategies to overcome key challenges such as data gaps, supply chain complexity, and governance issues to support credible, effective action towards nature-related risk management in China.