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
Science Based Targets for Nature. An overview for companies
There is a deep understanding of the clear scientific evidence that reaching net zero emissions will not be possible without…
Experience and reflections from piloting the TNFD’s LEAP approach on an infrastructure development and finance organisation’s portfolio
Private Infrastructure Development Group (PIDG), an infrastructure developer and investor mobilizing private investment in climate-resilient, sustainable and inclusive infrastructure across…
Final Report. Guidelines on funds’ names using ESG or sustainability-related terms
ESMA has published the final report containing guidelines on fund names using ESG or sustainability-related terms. In order to use…