Biodiversity and nature: What to focus on in 2026

The role of nature in climate change mitigation and adaptation, as well as in the prevention of biodiversity loss, remains a growing focus. Corporate initiatives, including the Task Force for Nature Related Financial Disclosures (TNFD) and SBTi for Nature, are gaining traction. Since TNFD launched in 2023, circa 620 organisations from over 50 countries and $20 trillion in AUM have publicly committed to getting started with nature-related reporting aligned to the TNFD recommendations, according to the TNFD 2025 Status Report. Over 500 first- and second-generation TNFD reports are now published. 

For Ireland, land-based sectors including agriculture, forestry and peatlands are a core focus for carbon sequestration under the Climate Action Plan (CAP), as well as afforestation and biodiversity restoration under Ireland’s 4th National Biodiversity Action Plan (NBAP) 2023–2030. Built Environment/ Real Estate/ Transport sectors continue to have multiple regulatory drivers to integrate biodiversity into urban planning, construction, and property management. For transport, new metrics from the Transport Infrastructure Ireland Biodiversity Metric Tool for Road, Greenway and Light Rail Projects: User Guide Document (introduced in December 2025) will provide improvements in reporting biodiversity progress. 

For land restoration projects and financing, credibility improvements in methods for the use of High Integrity Carbon Credits and Biodiversity Net Gain will support their growth in tracking progress for national biodiversity improvements. 

2026 will also see the launch of Ireland’s Local Biodiversity Action Fund 2026, which provides €3 million for local authorities and communities to deliver biodiversity projects, including habitat restoration, invasive species management, and species protection. Businesses can partner with local authorities or participate in funded projects (closing date 05 Feb 2026).  

For commodities-based sectors (food, timber, packaging, and more), the EUDR (delayed by one year) has significant due diligence requirements on proving deforestation and biodiversity protection. For businesses not currently tracking these activities in their supply chains, the extra year given by the EUDR delay will be invaluable for preparation.