Biodiversity is an increasingly dynamic topic for the real and financial economy as well, making it an area of continued relevance for the Deutsche Bundesstiftung Umwelt. With the "Kunming-Montreal Global Biodiversity Framework", goals were agreed at UN level to stop the destruction of the biological basis and the extinction of animal and plant species and to initiate a trend reversal. Implementation takes place at national level in the individual countries, where a national biodiversity strategy must be developed.

At company level, the momentum is being driven by the EU's Corporate Sustainability Reporting Directive (CSRD). The requirements of the CSRD will gradually affect around 14,500 companies in Germany from 2024, which may also include financial institutions. Many small and medium-sized companies will be indirectly affected by this - even if they are not directly subject to reporting requirements, as the need for information on the part of larger companies will also gradually affect the cooperation partners involved. At the same time, the financial sector is gaining in importance because the topic of biodiversity is slowly finding its way into the risk perspective of lenders and investors and will have implications for the real economy in the future.

Against the background of the now multi-layered activities and stakeholders, a field of action analysis is to be carried out for the DBU. The aim is to create an interdisciplinary overview of relevant stakeholder groups. The main focus will be on reporting systems on biodiversity that are relevant for companies and the handling of reporting obligations.

The field of action analysis comprises seven work packages (WP): current developments in the environment (WP1), stakeholder analysis (WP2), analysis of selected topics (WP3), expert survey (WP4), policy field analysis and online survey (WP5), future and evaluation workshop (WP6) and report preparation (WP7)