Key differences between the most prominent biodiversity disclosure initiatives have been examined in a report published by the EU Business & Biodiversity (B&B) Platform.
Six disclosure initiatives – including those from Sustainable Finance Disclosure Regulation (SFDR) and Taskforce on Nature-related Financial Disclosures (TNFD) – were analysed in the EU platform report, which was written by consulting firm Arcadis.
The report aims to “clarify the details of where standards (ESRS, GRI) and risk management and disclosure frameworks (TNFD) are converging, or diverging, from each…