The overarching objective of this framework is to contribute to the integration of biodiversity and ecosystem services (BES) into business activities and to firmly position BES conservation among the private sector by engaging the top management of companies in the development, implementation and disclosure of BES policies and practices, in order to reduce risks, manage related impacts and seize opportunities. The framework aims to assist the top leadership of companies in understanding the BES challenge and to prompt the formulation and structuring of BES policies and practices, as part of corporate sustainability strategies that will contribute to achieving long-term profitability, as well as broader sustainability goals - including implementation of UN core environmental principles and related objectives.