Siden juni 2021 har Taskforce on Nature-related Financial Disclosures (TNFD) frameworket været under udvikling, og det forventes nu at være færdigt i september 2023.
TNFD-frameworket skal sikre, at virksomheder har et klart framework til at forstå, handle på og rapportere om deres indflydelse på biodiversitet. TNFD-frameworket giver også anbefalinger og retningslinjer for, hvordan virksomheder bør inkludere natur i deres selskabsledelse, strategi, risikostyring samt målsætninger.
Blandt andet har FN’s generalsekretær António Guterres samt miljøministrene fra G20 og G7 støttet TNFD-frameworket.
TNFD-frameworket sigter efter følgende områder:
- Help drive alignment with the emerging global reporting baseline under development by the International Sustainability Standards Board (ISSB) and with best practice standards and tools already in use by market participants today;
- Provide adaptability regarding the approach to materiality to accommodate the preferences and regulatory requirements of report preparers and report users from organisations of all sizes and across all jurisdictions;
- Encourage early action by companies and financial institutions to begin reporting nature-related dependencies, impacts, risks and opportunities, given the urgent need to address both nature loss and climate change in an integrated way; and
- Provide a structured path to increase disclosure ambition over time, recognising that the incorporation of nature-related issues is new to many organisations, but a rapidly growing strategic imperative for sound governance, strategy, risk management and capital allocation.
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