Nature's ESG
Code of Conduct
A governance reframing that translates traditional ESG indicators through nature’s lens. Six Key Issues — Ecosystem, Reciprocity, Stewardship, Accountability, Moral Ecology, and Feedback Loops — replace their conventional counterparts, each with assessment criteria, time horizons, and pathways to deeper toolkit resources. Review annually as part of existing governance reviews.1
From ESG Governance to Living Systems Governance
Traditional ESG frameworks ask boards to report on Nature. This tool invites boards to govern as part of Nature, and reframes each of the 7 industry-standard ESG governance indicators through nature’s lens.
Board becomes “Ecosystem.” Pay becomes “Reciprocity.” Ownership becomes “Stewardship.” Accounting becomes “Accountability.” Business Ethics becomes “Moral Ecology.” Tax Transparency becomes “Feedback Loops.”
Although the structure will feel recognisable as you work with these frameworks, the orientation shifts: from managing Nature as an externality, to governing as a participant within living systems.
This tool is designed to sit alongside your existing governance reviews, not replace them. Work your way through each pillar to assess where your board stands, and highlight areas that require attention.
How to Use This Assessment
- Review each question with your board annually.
- Flag areas requiring immediate attention.
- Set targets based on time horizons.
- Access toolkit pathways for implementation support.
Main Indicators
Select an indicator to learn more before beginning.
Key Issues Overview
Your Governance Profile
Assessment CompleteKey Issue Scores
Flagged Areas
Time Horizon Roadmap
This roadmap maps your flagged and partially-aligned areas against the Three Horizons Framework, a strategic planning model widely used in business (McKinsey)2 for managing transformation. Horizon 1 addresses immediate operational improvements. Horizon 2 builds transitional capabilities. Horizon 3 establishes the long-term governance structures that will define your organisation’s relationship with living systems.
Use this roadmap in two ways: as a call to action (identify specific steps your board can take now) and as a call to reflection (consider the deeper questions each horizon raises about your governance philosophy).
Recommended Toolkit Pathways
Based on your flagged and partially-aligned areas, these tools can support your board’s next steps. Each links to a dedicated resource within the Nature on Board toolkit.