The Global Reporting Initiative (GRI) and the Taskforce on Nature-related Financial Disclosures (TNFD) have unveiled a new joint interoperability mapping resource designed to streamline ESG reporting related to nature and biodiversity. This guide aims to assist companies in integrating both the GRI Standards and TNFD recommendations, thus avoiding double reporting and enhancing the clarity of their sustainability disclosures. 

The new resource responds to feedback from market participants following recent updates from both organizations. Earlier this year, GRI released “GRI 101: Biodiversity 2024,” a significant update to its Biodiversity Standard, which focuses on enabling companies to disclose their major biodiversity impacts and management strategies. Similarly, TNFD, established in 2021 to extend the success of the TCFD framework, introduced its final recommendations in September 2023. These guidelines emphasize 14 recommended disclosures to improve decision-making related to nature and biodiversity risks. 

Tony Goldner, Executive Director of TNFD, highlighted that this new mapping resource will aid companies in leveraging both GRI and TNFD frameworks effectively. The alignment between these resources includes consistent nature-related concepts, integration of GRI’s materiality approach within TNFD’s guidelines, and compatibility of key metrics. All disclosures from GRI’s biodiversity standard are reflected in the TNFD recommendations, ensuring a unified approach to reporting. 

Bastian Buck, Chief Standards Officer at GRI, emphasized that this collaboration simplifies the reporting process for organizations globally. By aligning the GRI Standards with TNFD recommendations, the new resource reduces the burden of double reporting and supports transparent, accountable disclosures. 

This development marks a significant step in enhancing ESG and sustainability compliance, enabling companies to more efficiently address and report on their environmental impacts and nature-related risks. 

情報源 

https://www.esgtoday.com/gri-tnfd-release-guide-to-help-companies-report-on-nature-impact-using-both-standards/ 

https://www.google.com/url?rct=j&sa=t&url=https://www.edie.net/gri-and-tnfd-to-streamline-sustainability-reporting-with-new-guidance-material/&ct=ga&cd=CAEYASoTMzI0Mjk5MDMzMTEyOTcwMDk5NDIaODg1NjAwZWNjY2ZlZjU1ZTpjb206ZW46VVM&usg=AOvVaw1kLtP5-hvTeOUZ-qlQgMyz 

https://www.google.com/url?rct=j&sa=t&url=https://carbon-pulse.com/308651/&ct=ga&cd=CAEYAioTMzI0Mjk5MDMzMTEyOTcwMDk5NDIaODg1NjAwZWNjY2ZlZjU1ZTpjb206ZW46VVM&usg=AOvVaw1IEbg3q_erIjtjAzjewgWG