An explanatory article on the Correspondence Map, a mapping table of the TNFD and ESRS disclosure standards, published in June 2024.
[Commentary] Correspondence Map, a mapping table of correspondence between the TNFD and the ESRS.https://aiesg.co.jp/report/240823_correspondence-map/
Since 2022, EFRAG (European Financial Reporting Advisory Group) and the TNFD (Task Force on Nature-related Financial Disclosures) have collaborated in the development of the European Sustainability Reporting Standard (ESRS) environmental standard and TNFD recommendations and guidance.
In December 2023, the two organisations signed a Memorandum of Understanding (MoU), highlighting the importance of advancing corporate sustainability assessment and reporting to address nature-related issues.
We hope that through this article you will gain a better understanding of the situation. Please read on.
*Related page*.
Report list : Regulations/standards
[Explanation] What is the TNFD? A new bridge between finance and the natural environment
[Commentary] TNFD disclosure status and issues.
[Commentary] Key points of the TNFD final recommendations and the responses required from companies.
Commentary] Nature Positive : Creating a society that can live in harmony with nature.
~About OECMs and nature-friendly sites~.
[Commentary] TNFD early adopters and their characteristics.
[Commentary] Non-financial capital: trends in human and natural capital - domestic and international disclosure regulations and guidelines.
[Commentary] ISSB latest developments - Biodiversity and human capital are now under consideration.
[Commentary] Alphabet soup - Disorder and convergence of sustainability standards.