목차
Foreword from the TNFD Co-Chairs 3
Acknowledgements 5
Executive summary 7
1. Introduction 12
1.1. Background 12
1.2. The Taskforce and its design and development approach 15
2. Foundations for understanding nature and business 24
2.1. Nature-related issues 29
2.2. Nature-related dependencies and impacts 30
2.3. Nature-related risks and opportunities 33
2.4. Financial effects 39
3. Recommendations and guidance 40
3.1. Conceptual foundations for disclosure 41
3.2. TNFD general requirements 43
3.3. Recommended disclosures and guidance for all sectors 46
4. Measuring nature-related dependencies, impacts, risks and opportunities 61
4.1. The TNFD metrics architecture: A leading indicators approach 63
5. Overview of additional guidance 68
5.1. Guidance for identifying and assessing nature-related issues (the LEAP approach) 69
5.2. Sector guidance 73
5.3. Biome guidance 73
5.4. Scenario analysis guidance 73
5.5. Guidance on engagement of Indigenous Peoples, Local Communities and affected stakeholders 75
6. Looking ahead – Getting started, and priorities forthe Taskforce 76
6.1. Getting started with nature-related financial disclosures 76
6.2. What’s next for the TNFD? Areas for further work 79
Annex 1: TNFD core global disclosure metrics 81
Annex 2: TNFD additional global disclosure metrics 89
Annex 3: The Taskforce Members & TNFD Secretariat 100
Annex 4: TNFD mission, principles, objectives and approach 106
Annex 5: Summary glossary and acronyms 111
Annex 6: Acknowledgements 149
Annex 7: Key reference 152
