McKenzie Emily J, Jones Matt, Seega Nina, Siikamäki Juha, Vijay Varsha
Taskforce on Nature-related Financial Disclosures (TNFD), 24 Holborn Viaduct, London EC1A 2BN, UK.
UN Environment Programme World Conservation Monitoring Centre (UNEP-WCMC), Cambridge CB3 0DL, UK.
Philos Trans R Soc Lond B Biol Sci. 2025 Jan 9;380(1917):20230208. doi: 10.1098/rstb.2023.0208.
Target 15 of the Kunming-Montreal Global Biodiversity Framework recognizes the importance of the private sector monitoring, assessing and disclosing biodiversity-related risks, dependencies and impacts. Many businesses and financial institutions are progressing with science-based assessments, targets and disclosures and integrating into strategy, risk management and capital allocation decisions. Developments will continue in response to investor expectations, emerging corporate sustainability reporting regulations in Europe, China and elsewhere and evolving global sustainability reporting standards. Voluntary action is also being encouraged by the disclosure recommendations of the Taskforce on Nature-related Financial Disclosures and the target-setting methods of the Science Based Targets Network. Based on experience supporting the private sector in practice, we identify four critical science and technical advances needed to enable business action at scale and to redirect finance globally to halt and reverse biodiversity loss. First, consensus on indicators and metrics for measuring changes in the state of nature and provision of ecosystem services. Second, access to global, regularly updated, location-specific and consistent nature data. Third, standardized and consistent accounting systems that structure data, support risk management and create accountability at corporate, ecosystem and national levels. Fourth, integrated risk assessment approaches to help corporates, financial institutions, central banks and supervisors to assess nature-related risks.This article is part of the discussion meeting issue 'Bending the curve towards nature recovery: building on Georgina Mace's legacy for a biodiverse future'.
《昆明-蒙特利尔全球生物多样性框架》的目标15认识到私营部门监测、评估和披露生物多样性相关风险、依存关系和影响的重要性。许多企业和金融机构正在推进基于科学的评估、目标设定和披露工作,并将其纳入战略、风险管理和资本配置决策之中。随着投资者期望的提高、欧洲、中国及其他地区新兴的企业可持续发展报告法规以及全球可持续发展报告标准的不断演变,相关进展将持续推进。自然相关财务披露工作组的披露建议以及科学碳目标网络的目标设定方法也在鼓励企业采取自愿行动。基于在实践中支持私营部门的经验,我们确定了四项关键的科学和技术进步,这些进步对于推动大规模商业行动以及在全球范围内重新引导资金流向以制止和扭转生物多样性丧失至关重要。第一,就衡量自然状态变化和生态系统服务提供情况的指标和度量标准达成共识。第二,获取全球范围的、定期更新的、特定地点且一致的自然数据。第三,标准化且一致的会计系统,用于构建数据、支持风险管理并在企业、生态系统和国家层面建立问责制。第四,综合风险评估方法,以帮助企业、金融机构、中央银行和监管机构评估与自然相关的风险。本文是“向自然恢复转变:以乔治娜·梅斯的遗产为基础,共创生物多样的未来”讨论会议专题文章的一部分。