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Long relegated to the background in CSR and extra-financial reporting, biodiversity has until now been the subject of essentially voluntary approaches. With the publication of the new international standard ISO 17298, a common framework has finally been put in place to structure the actions of organizations in the face of biodiversity-related challenges.
Published in October 2025, ISO 17298 is the result of the work of the ISO/IC 331 technical committee, chaired by AFNOR and set up in 2010 to develop a coherent set of biodiversity-related standards.
Its objective is clear: to enable organizations of all sizes and in all sectors to integrate biodiversity into their corporate strategy, in line with other major existing environmental standards such as ISO 14001 and ISO 26000.
Why is this standard a turning point for companies?
Until now, commitments to biodiversity have tended to be declarative or scattered, in the absence of a precise operational framework. The ISO 17298 standard remedies this by providing an approach that is both readable and applicable, and also compatible with the CSR tools already used by companies.
Complementarity with CSRD and CSDDD
The new ISO 17298 standard is fully aligned with the CSRD directive and in particular with the ESRS standard E4 standard dedicated to biodiversity and ecosystems. It therefore provides companies with a real methodological support for its implementation, enabling them to identify in a rigorous manner :
- the significant impacts of their activities on biodiversity;
- natural hazards that could affect the organization ;
- their critical dependencies on ecosystem functioning ;
- strategic opportunities linked to nature.
The standard is also highly consistent with the CSDDD (Corporate Sustainability Due Diligence Directive), in particular with regard to value chain, due diligence and environmental risk management.
Alignment with TNFD and Global Biodiversity Framework
ISO 17298 incorporates several of the structuring principles of the TNFD (Taskforce on Nature-Related Financial Disclosures), in particular the "LEAP" (Locate - Evaluate - Assess - Prepare) approach.
It has also been drawn up in line with the objectives of the Global Biodiversity Framework(GBF), adopted at COP15 in Montreal, which aims to prevent the loss of biodiversity worldwide by setting measurable targets for the protection, sustainable use and equitable sharing of nature's benefits.
What are the key requirements of ISO 17298?
The new ISO 17298 standard is organized around four essential pillars.
1. Analysis of nature-related impacts, dependencies and risks
The organization must carry out an in-depth analysis of its interactions with biodiversity, including :
- its direct impacts (resource extraction, pollution, land development);
- its indirect impacts, particularly via its value chain;
- the dependence on nature for the functioning of its activities;
- natural hazards that may affect its resilience.
This analysis forms the basis for dual materiality, an essential aspect of the new extra-financial reporting introduced by the CSRD directive.
2. Assessing opportunities and prioritizing issues
ISO 17298 also requires organizations to identify nature-related strategic opportunities (nature-based solutions, new markets, innovations, territorial partnerships, etc.). These different opportunities must be prioritized according to explicit criteria, in order to guide the strategy in a coherent and measurable way.
3. Drawing up a biodiversity action plan and setting up monitoring indicators
The company must draw up a natural strategy based on clear, realistic objectives aligned with the various material challenges it has identified. This action plan must include :
- relevant and verifiable biodiversity indicators;
- commitments to reduce impacts on biodiversity;
- continuous improvement measures;
- structured non-financial reporting compatible with the CSRD.
4. Governance and continuous improvement
ISO 17298 emphasizes the need for strong leadership, adequate resource allocation and transparent governance. In addition, the nature strategy must be based on a logic of continuous improvement, inspired by the PDCA (Plan-Do-Check-Act) logic of the ISO 14001 environmental management standard.
How to prepare and comply?
Available tools and methodologies
To implement ISO 17298, organizations can draw on a number of existing tools:
- the ENCORE(Exploring Natural Capital Opportunities, Risks and Exposure) tool, developed by Global Canopy. It can be used to analyze dependencies and pressures on ecosystems, and as a first step in implementing the LEAP approach;
- AFNOR standards on biodiversity and environmental impact including :
- the XP X30-901, XP X30-902 and XP X30-903 series of biodiversity standards
- ISO 14001 (Environmental management systems);
- ISO 26000 (Corporate Social Responsibility);
- standard NF X30-300 on non-financial reporting, environmental performance indicators and biodiversity.
- internal risk mapping and strategic planning tools.
Integrating biodiversity into environmental management
ISO 17298 can be fully integrated into an existing environmental management system based on ISO 14001. The aim is to facilitate deployment without the need to create a new management architecture.
Monitoring and verification
Compliance with the standard can then be verified by internal or external audits, to check the quality of governance in place, the relevance of selected indicators, the effectiveness of actions and the robustness of reporting.
ISO 17298: what's in it for business?
Regulatory anticipation and enhanced reporting
The ISO 17298 standard offers the advantage of facilitating preparation for the various obligations arising from the CSRD directive , the law on nature restoration and the CSDD. It provides organizations with a common, rigorous framework for structuring their extra-financial reporting on biodiversity.
Increased investor and stakeholder confidence
By adopting an internationally recognized standard, organizations can enhance both their transparency and their credibility with all their stakeholders (investors, customers, partners, etc.). They can demonstrate that they have a structured analysis of biodiversity-related risks.
Access to new economic opportunities
It is also important to note that the standard encourages companies to consider biodiversity not just as a risk , but also as a real lever for value creation. As such, it enables them to identify economic opportunities in terms of innovation, partnerships and new resilient business models.
Contribution to resilience and the climate-biodiversity strategy
Finally, ISO 17298 enables companies to strengthen their resilience by rigorously taking into account biodiversity-related issues, particularly in terms of dependencies and natural risks. It enables them to articulate climate and biodiversity strategies, two dynamics that are now crucial and inseparable in the implementation of a CSR strategy.
Conclusion
With ISO 17298, biodiversity has finally entered the language of international standards. For companies, it is no longer a secondary issue, but a real strategic lever, on a par with climate or risk management.
By using this new standard, companies can adopt a structured, credible approach that is also in line with major international expectations in terms of biodiversity and extra-financial reporting (CSRD, TNFD, Global Biodiversity Framework).