Environmental factors have traditionally been part of sustainable corporate reporting, but there is growing awareness of the broader impacts businesses have on nature as well as the impacts that nature can have on businesses. As these issues gain attention on the global stage, companies have a unique opportunity to respond by enhancing and restoring nature, demonstrating their responsibility and leadership. This guidance addresses both the ‘why’ and the ‘how’ of nature assessments for mobile operators. It explains the reasoning behind taking action and offers practical recommendations for initiating and integrating a corporate nature strategy. The report aims to simplify the complex topic of nature assessment, making it as accessible and actionable as possible, while balancing clear, prescriptive steps with the flexibility to accommodate companies with different levels of experience and ambition in this area.