Beyond Carbon: Leading Companies are Turning Impact into Nature-Strategy-Based Value
We enable companies to transform nature impact into measurable and monetizable business advantage.
Nature Impacts & Credits Are Gaining Momentum
For years, carbon emissions have served as the dominant metric for sustainability performance.
However, mounting evidence shows that climate metrics alone fail to capture the full scale of business dependencies and risks. According to the European Commission, around two thirds of Europe’s added economic value depend directly on ecosystem services, such as water availability, fertile soils and biodiversity. At the same time, approximately 72% of companies operating in the EU rely on nature, often without managing or measuring these dependencies. While carbon is a global and cumulative indicator, nature-related impacts are local, non-substitutable and often irreversible—for example:
- water scarcity
- soil degradation
- biodiversity loss
As a result, policymakers, investors and corporates are increasingly shifting from a climate-only perspective toward holistic nature strategies, laying the groundwork for new mechanisms that measure, certify and eventually reward positive outcomes across water, biodiversity and land use—well beyond carbon alone.
This shift is giving rise to emerging nature and biodiversity credit systems, enabling companies to translate verified multi-impact performance into monetizable assets, improved access to green finance and increased investor confidence.
Regulatory Drivers
EU Roadmap towards Nature Credits (2025)
Establishes a phased plan for high-integrity nature credit markets, aligned with biodiversity and climate goals. Includes certification, MRV standards, and governance frameworks.
19 government-led nature credit frameworks across the globe – covering contribution and compensation at regional, national, and subnational levels – are already operational or in development.
Insurer & Reinsurer Pricing of Nature Risk
Nature degradation already being priced into premiums and contract exclusions.
Financial Institutions & Investors
Investor Nature Mandates (Article 8/9 Funds + ImpactLPs)
Capital rotation from carbon-only to nature-positive allocation — pipelines are being built.
Taskforce for Nature-related Financial Disclosure (TNFD)
500+ financial institutions adopt TNFD framework, representing $17.7 trillion in assets.
BlackRock and Goldman Sachs launch biodiversity-focused funds, signaling nature as a core asset class.
Reports from BCG, Deloitte, and WEF highlight nature-positive finance as the next frontier, with potential to unlock $10 trillion in business opportunities and create395 million jobs by 2030.
Market Dynamics
Mandatory Product Environmental Foot printing (PCF/PEF/LCA)
Nature impact enters product specs and buying criteria in procurement (retail & B2B).
Consumer Preference Shift from “Low Carbon” to “Nature Positive”
Premium willingness in certain consumer segments for co-benefit claims is measurable and rising.
Competitors are moving
businesses strategically integrate resource efficiency, biodiversity, land-use performance into products and offerings using nature impact as a differentiator in innovation, procurement and market positioning.
Managing nature impacts is far more complex than carbon — yet most organisations lack the data, resources and operating models to do it effectively.
At the same time, the EU Nature Credits Roadmap unlocks an estimated €59 billion global market.
KEY TAKEAWAY
Companies that invest now in biodiversity expertise and stakeholder engagement will shape the standards and dominate the nature credits market as it matures — the window to influence this €59 billion opportunity is closing.
Nature Credits and how they enable Nature Impact Monetization
Nature credits are an emerging, voluntary market instrument designed to mobilize private finance for measurable, positive outcomes for nature. They certify verified improvements in ecosystem health—such as biodiversity, water quality and soil functionality—at local or landscape level. Unlike carbon credits, nature credits represent positive contributions to nature rather than offsets and aim to support conservation and restoration activities aligned with global and European nature-positive policy objectives.
Nature credits enable the monetization of nature impact improvements by translating verified, multi-dimensional ecosystem outcomes into economic value. For companies, this creates a pathway to monetize positive nature performance—either by generating credits through their own operations and supply chains or by enabling farmers and partners to do so. Beyond direct revenues, nature credits support access to green finance, strengthen investor confidence and provide a structured mechanism to balance residual impacts, turning nature strategy from a cost factor into a value-generating asset.
How the System Works – Nature Credits Create a Win-Win-Win for Players across the Food Value Chain
Win #1 – Farmers
- Additional income for positive practices
- Reduced dependency on subsidies
- Reward for being “first movers”
Win #2 – Input Providers
- New monetization layer (nature credits as add-on)
- Differentiation vs competitors
- Stronger customer lock-in
Win #3 – Downstream Value Chain & Financial Institutions
- Ability to compensate unavoidable impacts
- Increased investor confidence
- Access to green finance instruments
Act Now – Early Movers Will Shape Standards, Capture Credits and Secure Funding
We help businesses across nature-dependent value chains, from agriculture, forestry and land use to downstream industries, turn nature impact into a competitive and monetizeable business advantage.
Your Value from a Nature Strategy
New Revenue Streams
Monetise nature-positive actions by enabling farmers and partners to generate nature credits
Reduced Risk Exposure
Mitigate growing nature-related risks that are increasing costs and could erode up to 7% of annual profits
Regulatory Advantage
Stay ahead of CSRD/ESRS E4, SBTN, TNFD and ISSB requirements and reduce future compliance complexity
Credible Differentiation
Demonstrate genuine commitment beyond carbon and strenghten trust with customers, investors and partners
Our Advisory Modules Along an End-to-End Nature Impact Journey
1. Understanding
& Alignment
Modules
- Strategic Framing & Business Logic
- Materiality & Impact Screening
- Measurement Methodology & Impact Logic
- Target & Role Definition
Output: creating a clear business case and decision basis
2. Design &
Architecture
Modules
- Nature Action Portfolio Design
- Governance, KPIs & Reporting Framework
- Functional Integration
Output: translating ambitions into an actionable operating model to manage nature as a business topic
3. Activation & Implementation
Modules
- Pilot Development & Implementation Readiness
- Nature Credits & Monetization
Output: activating priority initiatives and establishing
4. Engagement
& Impact
Modules
- Nature Storytelling & Communication
- Integration into ESG/ CSRD & TNFD
Output: embedding nature performance into reporting, communication and ongoing business management
Partner with us for sustainable growth
Michael Kühnen
Manager
ELFIN ConsultingELFIN Consulting GmbH
Im Mediapark 6b
50670 Köln
Germany
Fon: +49 (0) 221 6705 6660
Fax: +49 (0) 221 6705 6661
