DATE PUBLISHED: MAY 4, 2022
As nature’s relevance to business becomes more apparent, the need for a standardized disclosure framework becomes more pronounced, especially for investors who seek to make decisions about capital allocation based on a clear understanding of a company’s impacts on nature and its nature-dependent operations. In March 2022, the Taskforce on Nature-related Financial Disclosures (TNFD) released a beta framework for reporting and risk management around nature-related risks and opportunities. In this report, ISS Corporate Solutions sustainability advisors highlight key elements of the TNFD framework and emphasize the importance of nature to corporate issuers.
