Comparison of nature-related assessment and disclosure frameworks and standards
This report provides an overview of the key trends in methods proposed by the leading frameworks and standards for private sector assessment and disclosure on nature-related issues. Co-authored by the United Nations Environment Programme World Conservation Monitoring Centre (UNEP-WCMC) and the United Nations Environment Programme Finance Initiative (UNEP FI), this report presents findings from comparative research on seven leading standards, frameworks and systems for assessment and disclosure (referred to as “nature-related assessment and disclosure approaches”).
It focuses on trends related to methodologies and definitions of environmental concepts, and the implications for disclosure.
- CDP system
- European Sustainability Reporting Standards (ESRS)
- Global Reporting Initiative (GRI) Standards
- International Sustainability Standards Board (ISSB) Standardsii
- Natural Capital Protocol
- Science Based Targets Network (SBTN) target-setting guidance
- Taskforce on Nature related Financial Disclosure (TNFD) framework
