Nature Disclosure Standards
Related Ideas
The International Sustainability Standards Board (ISSB) opened a feedback period on its nature-related disclosures proposals, running until Feb. 19, 2027. The proposals help companies provide investors with material information about nature-related risks and opportunities, including how their dependencies on and impacts on nature create them.
The proposals take the form of a Practice Statement, which companies do not need to follow to claim compliance with ISSB Standards. They draw on the Taskforce on Nature-related Financial Disclosures, emphasizing location and engagement with Indigenous Peoples and local communities, and link nature with climate reporting. The ISSB is also asking whether to finalize the statement or issue it as a Standard.
As companies weigh nature-related risks, the proposals signal that a flexible Practice Statement could improve comparable reporting without disrupting ISSB Standards rollouts.
