Detalles
| The Working Group on Nature-Related Financial Reporting (TNFD) and EFRAG have jointly published a map of correspondence between the European Sustainability Reporting Standards (ESRS) and the information and metrics recommended by the TNFD, illustrating the high level of overlap achieved. This assessment highlights that the 14 disclosures recommended by the TNFD are reflected in the ESRS. As companies around the world are increasingly expected to disclose information related to nature and biodiversity, the correlation table has been created to help companies understand the commonalities between the ESRS and the TNFD, by mapping in detail the basic disclosures and metrics recommended by the TNFD and mandated by the ESRS. This will also help European companies falling within the scope of the Corporate Sustainability Reporting Directive (CSRD) considering aligning with the TNFD. |
Recursos relacionados
The Little Book of Nature Business
Este documento plantea que la crisis de biodiversidad y clima requiere transformar la economía, pasando de modelos que dañan la…
Insights into nature-related metrics and target-setting along the value chain
This report examines the main challenges related to nature metrics and targets for actors in the forestry and agri-food value…
2026
Philanthropy for Climate: State of the Movement Report 2026
Este informe, que agrega resultados de los diferentes compromisos nacionales existentes en doce países, muestra que el 98% de las…