1. Governance: Disclose the organization’s governance of nature-related dependencies, impacts, and opportunities.
Recommended disclosure
- Describe the Board’s oversight of nature-related dependencies, impacts, and opportunities.
- Describe management’s role in assessing and managing nature-related dependencies, impacts, and opportunities.
- Describe the organization’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 organization’s assessment of, and response to, nature-related dependencies, impacts, and opportunities.
2. Strategy: Disclose the effects of nature-related dependencies, impacts, and opportunities on the organization’s business model, strategy, and financial planning, where such information is material.
Recommended disclosure
- Describe the nature-related dependencies, impacts, and opportunities the organization has identified over the short, medium, and long term.
- Describe the effect nature-related dependencies, impacts, and opportunities have had on the organization’s business model, value chain, strategy, and financial planning, as well as any transition plans or analysis in place.
- Describe the resilience of the organization’s strategy to nature-related risks and opportunities, taking into consideration different scenarios.
- Disclose the locations of assets and/or activities in the organization’s direct operations and, where possible, upstream and downstream value chain(s) that meet the criteria for priority locations.
3. Risk management: Describe the processes used by the organization to identify, assess, prioritize, and monitor nature-related dependencies, impacts, risks, and opportunities.
Recommended disclosure
- Describe the organization’s processes for identifying, assessing, and prioritizing nature-related dependencies, impacts, and opportunities in its direct operations.
- Describe the organization’s processes for identifying, assessing, and prioritizing nature-related dependencies, impacts, and opportunities in its upstream and downstream value chain.
- Describe the organization’s processes for managing nature-related dependencies, impacts, and opportunities.
- Describe how processes for identifying, assessing, prioritizing, and monitoring nature-related risks are integrated into and inform the organization’s overall risk management processes.
4. Metrics and targets: Disclose the metrics and targets used to assess and manage material nature-related dependencies, impacts, and opportunities.
Recommended disclosure
- Disclose the metrics used by the organization to assess and manage material nature-related risks and opportunities in line with its strategy and risk management process.
- Disclose the metrics used by the organization to assess and manage dependencies and impacts on nature.
- Describe the targets and goals used by the organization to manage nature-related dependencies, impacts, and opportunities and its performance against these.