Report

Accountability for Nature: Comparison of Nature-related Assessment and Disclosure Frameworks and Standards

Read the report (Accountability for Nature: Comparison of Nature-related Assessment and Disclosure Frameworks and Standards)

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About this Report

UNEP-WCMC and UNEP FI | January 2024

This report provides an overview of the key methodological and conceptual trends among the private sector assessment and disclosure approaches on nature-related issues. It provides comparative research on seven leading standards, frameworks and systems for assessment and disclosure on nature-related issues, including:

  • CDP disclosure system 
  • European Sustainability Reporting Standards (ESRS) 
  • Global Reporting Initiative (GRI) Standards 
  • International Sustainability Standards Board (ISSB) Standards 
  • Natural Capital Protocol 
  • Science Based Targets Network (SBTN) target setting guidance 
  • Taskforce on Nature-related Financial Disclosures (TNFD) framework 

These approaches vary in their specific purpose, which includes disclosure, assessment and/or target setting, and so does their content. This report aims to highlight the common trends while noting divergences that relate to the differing purposes. The landscape of private sector assessment and disclosure on nature will continue to evolve.

Download full report here
Read the report (Accountability for Nature: Comparison of Nature-related Assessment and Disclosure Frameworks and Standards)

(This link will take you to an external website)