Raccomandazioni della TNFD – Taskforce on Nature-related Financial Disclosures
- Advertising -
Recommendations of the TNFD – Taskforce on Nature-related Financial Disclosures
Fornire alle aziende e agli istituti finanziari un quadro di gestione e divulgazione del rischio per identificare, valutare, rispondere e divulgare i loro problemi legati alla natura
Link ai testi originali i inglese
- Advertising -
Recommended disclosures
The recommended disclosures for all sectors are structured around four pillars
- Governance
- Strategy
- Risk and impact management
- Metrics and targets
Governance
Disclose the organisation’s governance of nature-related dependencies, impacts, risks and opportunities.
- Describe the board’s oversight of nature-related dependencies, impacts, risks and opportunities.
- Describe management’s role in assessing and managing nature-related dependencies, impacts, risks and opportunities.
- Describe the organisation’s human rights policies and engagement activities, and oversight by the board and management, with respect to Indigenous Peoples, Local Communities, affected and other stakeholders, in the organisation’s assessment of, and response to, nature-related dependencies, impacts, risks and opportunities.
Strategy
Disclose the effects of nature-related dependencies, impacts, risks and opportunities on the organisation’s business model, strategy and financial planning where such information is material.
- Describe the nature-related dependencies, impacts, risks and opportunities the organisation has identified over the short, medium and long term.
- Describe the effect nature-related dependencies, impacts, risks and opportunities have had on the organisation’s business model, value chain, strategy and financial planning, as well as any transition plans or analysis in place.
- Describe the resilience of the organisation’s strategy to nature-related risks and opportunities, taking into consideration different scenarios.
- Disclose the locations of assets and/or activities in the organisation’s direct operations and, where possible, upstream and downstream value chain(s) that meet the criteria for priority locations.
Risk and impact management
Describe the process used by the organisation to identify, assess, prioritise and monitor nature-related dependencies, impacts, risk and opportunities.
-
- Describe the organisation’s processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in its direct operations.
- Describe the organisation’s processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in its upstream and downstream value chain(s).
- Describe the organisation’s processes for monitoring nature-related dependencies, impacts, risks and opportunities.
- Describe how processes for identifying, assessing, prioritising and monitoring nature-related risks are integrated into and inform the organisation’s overall risk management processes.