Abstract:
Corporate engagement in biodiversity conservation is a priority for mainstreaming biodiversity. Establishing an evaluation indicator system allows for a scientific analysis of the impact of corporate activities on biodiversity and is essential for assessing the measures aimed at alleviating stress and biodiversity loss. Currently, there is no standardized assessment index system for evaluating corporate biodiversity performance both domestically and internationally. In alignment with global biodiversity conservation goals, such as the Kunming-Montreal Global Biodiversity Framework, a three-tiered corporate biodiversity performance assessment indicator system is proposed using the conceptual framework of ‘pressure-state-response’. The model encompasses 17 indicators across 3 levels, including indicator categories, thematic indicators and specific indicators. The consistency of indicators and data availability are also analyzed. A trial evaluation is conducted based on the disclosure of social responsibility by the listed traditional Chinese medicine enterprises. The results show that the evaluation indicator system can fully reflect the performance of corporate biodiversity. However, biodiversity information disclosure requires further improvement, particularly in areas such as biodiversity vision and strategy, target action, and target management. This study shows that the implementation of a corporate biodiversity performance assessment indicator system can improve corporate awareness and commitment to biodiversity and promote standardized biodiversity information disclosure. Furthermore, this study can provide technical support for the development of corporate biodiversity impact indicators, green finance policies, and the establishment of sustainable biodiversity management processes and certification systems for biodiversity-friendly enterprises.