Companies are in a reciprocal relationship with nature. On the one hand, they contribute to the loss of biodiversity, for example through resource extraction, land use, and emissions. On the other hand, they themselves are highly dependent on functioning ecosystems, such as for the supply of raw materials, the stability of supply chains, or protection against environmental risks. This dependence on natural systems makes it clear that ecological factors can no longer be treated as externalities, but must be regarded and managed as an integral part of corporate decision-making processes.