On March 28, the Taskforce on Nature-Related Financial Disclosures (TNFD) released its fourth beta framework to help improve nature-related information in corporate and investor reporting. This latest release, for the first time, proposes specific nature-related metrics for disclosure in order to establish reporting on biodiversity dependencies and potential impacts on nature from business activities, increase transparency related to risks and opportunities, and provide more granular detail for additional metrics that may apply to specific industries and types of ecosystems with high potential impacts. In this report, Goldman Sachs Research analysts break down changes to the overall framework and the new metric disclosure recommendations, discuss data availability and potential implications for corporate reporting, and highlight takeaways on how this development may influence the regulatory environment and investing in Biodiversity moving forward.
Tải thất bại ()