The TNFD and the EFRAG have announced a comprehensive correspondence mapping between the ESRS and TNFD’s disclosures and metrics, enhancing corporate compliance with the EU’s Corporate Sustainability Reporting Directive (CSRD) and boosting nature-related transparency across Europe. 

This joint effort, initiated over two years ago, ensures both standards complement each other. As a result, all 14 of TNFD’s recommended disclosures are now mirrored in the ESRS, illustrating a unified approach to ESG reporting. This alignment aids European companies under the CSRD in meeting regulatory requirements while also supporting global businesses aligning with TNFD’s frameworks. 

The collaboration was formalized through a Memorandum of Understanding in December 2023, with ongoing efforts to meet the evolving needs of market participants. The mapping emphasizes the disclosure of nature-related impacts, risks, and opportunities, including dependencies on nature that generate material risks. 

The TNFD’s LEAP approach, a methodology for evaluating and assessing nature-related issues, is recommended by the ESRS for companies conducting materiality assessments on sustainability matters like pollution, water, biodiversity, ecosystems, and the circular economy. 

Both TNFD and ESRS advocate for disclosures based on the double materiality principle, considering both the financial impact of sustainability issues on the organization and the organization’s impact on sustainability issues. This principle is crucial for comprehensive ESG reporting, ensuring that all relevant data is considered. 

EFRAG and TNFD’s commitment to enhancing nature-related disclosures is evident in their ongoing work to develop additional guidance and tools. These resources will assist companies in producing high-quality, consistent ESG reports. 

TNFD Executive Director Tony Goldner highlighted the practical benefits of the mapping, noting its role in helping companies align their reporting with mandatory CSRD requirements. Patrick de Cambourg, Chair of the EFRAG Sustainability Reporting Board, emphasized the collaboration’s success, stating that the high level of commonality between the ESRS and TNFD’s disclosures underscores their commitment to sustainable development and providing robust data for stakeholders. 

资料来源 

https://fintech.global/2024/06/25/tnfd-and-efrag-achieve-major-strides-in-standardising-sustainability-disclosures/ 

https://www.efrag.org/News/Public-526/TNFD-and-EFRAG-publish-correspondence-mapping