Nature disclosure - Timberland and agriculture 2023 - Aligned with the recommendations of the

Related Organizations

Table of Contents

• Table of contents 2
• Opening statement and scope of disclosure 3
• Section 1: General requirements 5
• The application of materiality 6
• The location of nature-related information 8
• Integration with other sustainability-related disclosures 10
• The time horizons considered 10
• Stakeholder engagement 11
• Section 2: Recommended disclosures 12
• Governance 14
• Strategy 16
• Risk and impact management 19
• Metrics and targets 20
• Appendix I 21
• Core global disclosure metrics 22
• Proposed forestry sector core disclosure indicators and metrics 24
• Proposed additional forestry sector disclosure indicators and metrics 24
• Proposed food sector core disclosure indicators and metrics 25
• Proposed additional food sector disclosure indicators and metrics 26