Framework guide · ISSB
ISSB and nature
The International Sustainability Standards Board issued IFRS S1 and IFRS S2 in June 2023. Nature is not yet covered by a dedicated standard, but it is already in scope through IFRS S1.
IFRS S1 · General requirements
Requires disclosure of all sustainability-related risks and opportunities that could reasonably be expected to affect a company’s prospects, which can include nature-related ones. It allows companies to consider other sources, such as the TNFD recommendations, to identify them.
Biodiversity research
In 2024 the ISSB began a research project on biodiversity, ecosystems and ecosystem services, and said it would draw on the work of the TNFD. Check ifrs.org for the latest status.
Why it matters
The TNFD aligned its structure with the ISSB’s, so companies that prepare TNFD-aligned disclosures today are building the foundations for future investor-focused nature reporting.
A note on accuracy
This page is a plain-language summary for orientation, not legal or audit advice. Standards and their application dates change; always check the official texts and current regulatory status.
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