The report shows that all businesses depend on nature's contributions-such as raw materials, water regulation, flood protection and cultural services-yet most do not bear the real costs of their negative impacts or receive financial rewards for positive ones. This disconnect is accelerating biodiversity decline while exposing businesses to growing operational and financial risks. Business-as-usual incentives, including environmentally harmful subsidies and short-term profit-driven models, are identified as major drivers of nature's decline, even though cumulative impacts risk crossing ecological tipping points that could undermine long-term profitability.