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Have your say on what corporate reporting on biodiversity-related matters should look like in annual reports

Why do we need a guidance for biodiversity-related disclosures? 

The Economics of Biodiversity: The Dasgupta Review sent as stark warning this year, reaffirming the strong dependency of our economies, livelihood and well-being on Nature. The recent IPCC Sixth Assessment Report echoed that, stressing that climate change, disaster risk, economic development, biodiversity conservation and human well-being are tightly interconnected.  

The risks resulting from loss of nature have the potential to disrupt both society and the stability of the financial system, with more than 50% of global gross domestic product (44 trillion) being moderately or highly dependent on nature and the goods and services it provides and over 2.1 billion jobs relying on effective management and sustainability of ecosystems. 

With this growing evidence, rapidly evolving reporting regulation worldwide, and mounting pressure from investors demanding decision-useful sustainability information now to move capital towards resilient businesses, companies require guidance on disclosing nature-related information with the same rigour as financial information. 

What is the objective of the Biodiversity Guidance? 

The objective of the Biodiversity Guidance is to support organisations in preparing high-quality disclosures that enable users of mainstream reports to assess material biodiversity-related financial information. 

Following the guidance on climate-related and water-related disclosures, the Biodiversity Guidance is the third CDSB Framework supplementary application guidance document that is designed to enhance the quality of disclosures for such material matters. 

Who should participate? 

We welcome feedback from a wide range of stakeholders, including but not limited to: companies, (including the finance function), investors, auditors, standard setters, economists, scientists, NGOs and policymakers.  

How to take part? 

When is the deadline? 

Please submit your response by 4 October 2021, 23:00 GMT

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