TNFD代表与自然有关的财务披露工作组。这个由私营部门领导的工作组敦促公司披露其与自然环境和生物多样性有关的风险和机会,以便金融机构和投资者可以做出适当的投资决策。In addition to the recommended disclosures structured around the four recommendation pillars (governance, strategy, risk and impact management, metrics and targets) and metrics, the final recommendations announced by the TNFD in September 2023 include the LEAP approach, which provides guidance on the integrated approach for the identification and assessment of nature- related issues, and also multiple frameworks that consist of sector and biome- based guidance, and individual guidance for scenario analysis and target 环境。
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