Yachiyo Engineering Co., Ltd. (Headquarters: Taito-ku, Tokyo; President and Representative Director: Tsutomu Takahashi; hereinafter "Yachiyo Engineering") and the Higashiomi Sampo Yoshi Fund Public Interest Incorporated Foundation (Higashiomi City, Shiga Prefecture; Chairperson: Chie Ikenaga; hereinafter "Sampo Yoshi Fund") have launched a collaboration to create new funding circulation mechanisms targeting watershed scales. This collaboration will combine Yachiyo Engineering's expertise in natural capital assessment and watershed management with the Sampo Yoshi Fund's experience in community-based funding circulation and support in Higashiomi City. Together, they will work on structuring watershed issues and building impact investment mechanisms based on new value assessments (impact assessments), as well as conducting research and studies for their implementation. Background of this Collaboration As the connection between forests, villages, rivers, lakes, and people weakens, the region's natural capital, biodiversity, and the local livelihoods and cultures supported by them are quietly disappearing. These issues do not appear in isolation but manifest as a "weakening of relationships throughout the watershed," where ecosystems, economies, people, cultures, and systems mutually influence each other. Addressing these challenges requires not just one-off support for individual issues, but a framework that re-examines regional relationships on a watershed unit basis and provides continuous funding, support, and evaluation mechanisms. On the other hand, mechanisms to connect small-scale local practices to sustainable businesses and funding flows are still not sufficiently established. The Sampo Yoshi Fund, established in 2017 with initial capital from donations from 772 citizens, is a community foundation that has independently designed and implemented diverse funding channels tailored to local conditions, including donations, grants, Higashiomi City's version of SIB (