Abstract

From Data to Decisions:
Bringing Biodiversity into the Boardroom and Building Asia's Biocredit Architecture

TSAI Ming-Jer¹, George Hu²

¹The Experimental Forest, National Taiwan University, tmj@ntu.edu.tw
²School of Forestry and Resource Conservation, National Taiwan University, george.hu@worldclimatefouncation.org

 Biodiversity loss is no longer an externality, but a material systemic risk that demands board-level oversight. This presentation demonstrates how the National Taiwan University (NTU) Experimental Forest leverages over 120 years of ecological monitoring data to bridge the gap between field-based science and corporate decision-making.

 We introduce the BioPlus methodology, which translates complex ecological information into standardized, audit-ready indicators through a “basket of metrics” approach, integrating LiDAR-derived forest structure, species abundance, and long-term biodiversity monitoring. This enables directors and risk committees to interpret biodiversity “uplift” as quantifiable inputs for Enterprise Risk Management (ERM) and nature-related financial disclosures, including TNFD.

 We present operational cases in which financial institutions—such as E.SUN Financial Holdings and Cathay Financial Holdings—apply science-based biodiversity credits to assess credit risk, strengthen supply-chain resilience, and support capital allocation toward nature-positive outcomes. Finally, we situate this work within the Asian Biodiversity Credit Alliance (ABCA), a coalition of nine universities working to harmonize methodologies across diverse Asian ecosystems.

 By converting ecological data into decision-useful financial instruments, this framework provides the governance and methodological infrastructure necessary for corporations and financial institutions to confidently integrate biodiversity into board-level strategy and investment decisions.