New one-pager guide to materiality and disclosure for biodiversity

23 February 2026

Across the environmental sector, sustainability reporting is evolving from a nice-to-have to a strategic necessity, including reporting on biodiversity and natural capital. Reporting and disclosure are not just compliance exercises – they support effective nature-related goals, and improve decision-making, risk management, and transparency.

From water availability to pollination to soil health, ecosystems shape operational risk and opportunity. Robust biodiversity reporting provides decision-makers with the evidence they need to:

image

- identify where operations depend on ecological services
- understand how activities impact on nature
- prioritise actions that deliver both ecological and organisational value

To support this journey, this new one-pager guide – ‘Materiality to Disclosure on a Page’ - from ISEP’s Biodiversity and Natural Capital Network provides an easy to follow, iterative nature related disclosure cycle with lots of links to more information, case studies and key methodologies.

This cycle guides organisations from initial scoping through to final reporting, helping environmental teams embed biodiversity considerations into organisational processes.

The stages include:

- Materiality Assessment
- Risk, impacts, opportunities and dependencies
- Scenario Analysis
- Strategic development and transition planning
- Target setting and tracking
- Governance
- Disclosure

By embracing structured biodiversity disclosure, the environmental professional community can lead the way toward meaningful, measurable progress for people, nature, and the economy.

Biodiversity and natural capital: Materiality to disclosure on a page

Non-ISEP members can purchase the paper


Published by:
image

Lesley Wilson AISEP

Policy and Engagement Lead

Lesley is Policy and Engagement Lead at ISEP with a focus on the rapidly developing area of biodiversity and natural capital. On behalf of ISEP, Lesley also supports and is a member of the Steering Group of the UK Business and Biodiversity Forum. Lesley has worked in environmental sustainability for 15 years and previously delivered programmes and solutions in sustainability for business at the British Standards Institution, including ground breaking standards in biodiversity net gain and natural capital. Lesley has a qualifications in business management (MBA) and climate change management, and mentors environmental students at the University of Westminster.