Corporations are failing to account for their impact on biodiversity despite accelerating extinctions. The value of biodiversity to business can be explained by an environmental philosophy spectrum, where perspectives range from anthropocentric (humans are prioritised) to ecocentric (all life is equal), made up of paradigms and values linked to biodiversity protection. We explore the biodiversity values conveyed by the 40 largest corporations responding to the CDP Forest Questionnaire using 28 specific yes/no criteria aligned with the environmental philosophy spectrum. Strong anthropocentric perspectives focused on economic contribution dominated, conveying a desire to protect company reputation, thereby legitimising operations. Corporations seemingly only protect biodiversity that hold material benefits for humans. Some biocentric/ecocentric perspectives were conveyed in terms of extinction risk and sometimes intrinsic value. This could be a response to the accelerating global biodiversity crisis, offering hope corporations can protect all forms of biodiversity and could evidence ecocentric leadership informing business strategy.

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分析企业森林信息披露：企业如何重视生物多样性？

尽管物种灭绝速度加快，但企业未能说明它们对生物多样性的影响。生物多样性对企业的价值可以通过环境哲学范围来解释，其中的观点范围从以人类为中心（人类被优先考虑）到以生态为中心（所有生命都是平等的），由与生物多样性保护相关的范例和价值观组成。我们使用符合环境哲学范围的 28 个具体是/否标准，探讨了 40 家最大的公司在回应 CDP 森林调查问卷时传达的生物多样性价值。以经济贡献为中心的强烈人类中心主义观点占主导地位，表达了保护公司声誉的愿望，从而使运营合法化。公司似乎只保护对人类有物质利益的生物多样性。一些以生物为中心/生态为中心的观点是在灭绝风险和有时是内在价值方面传达的。这可能是对加速的全球生物多样性危机的回应，为企业提供保护所有形式的生物多样性的希望，并可以证明以生态为中心的领导力为商业战略提供信息。