Coherence in Biodiversity Governance Frameworks: Building an Effective Roadmap towards Accountability

Biodiversity governance is characterized by a rapidly expanding yet fragmented landscape of global, regional, and sectoral initiatives, policy agendas, and legislative instruments. These remain insufficiently coordinated in their recognition and translation of science-based ecological impacts and dependencies into measurable risks, disclosure practices, and enforceable accountability. Globally, the Global Biodiversity Framework sets targets with limited enforcement. Internationally, the TNFD covers impacts and risks but is voluntary, and the ISSB focuses on financial rather than impact materiality. Regionally in Europe, the CSRD/ESRS strengthens mandatory biodiversity reporting under double materiality, but firms retain wide discretion in deciding what topics are material. Concurrently, the EU Green Deal integrates biodiversity in principle, yet monitoring and enforcement mechanisms are underdeveloped and harmonization across frameworks and jurisdictions remains a challenge. In other jurisdictions, biodiversity governance is similarly fragmented. Accountability remains a challenge across all jurisdictions. The core governance issue is not a lack of frameworks, but the absence of coherent translation between biophysical impacts, dependencies, risk implications, disclosure systems, and accountability mechanisms. These elements remain largely siloed across research, policy, and practice. Such siloes undermine the capacity of governance systems to deliver on biodiversity conservation and sustainable use. Without coherence between ecological science, risk controls, reporting standards, and accountability mechanisms, biodiversity governance risks remaining discursive rather than effective, and compliance runs the risk of being symbolic rather than meaningful.This paper engages in a review and analysis of existing biodiversity governance frameworks to identify emerging coherence as well as potential gaps and challenges. The analysis is conducted under a proposed a four-tier conceptual model designed to clarify linkages and provide a common reference point for stakeholders across jurisdictions. The tiers consist of: (1) biophysical impacts and dependencies; (2) risks and opportunities; (3) transparency through reporting and other disclosure mechanisms; and (4) accountability arrangements. While sequential, this proposed model also highlights the cross-cutting role of accountability as a condition for effective governance.The model and analysis offer a shared blueprint that strengthens coordinated policy design, enhances comparability and accountability, and supports alignment between biodiversity goals, actions, and outcomes.