For investors, the risks and opportunities associated with the use of natural capital (the world’s natural resources, which underpin our economy and society) are becoming increasingly financially material.

However, company reporting on these issues, and how they are managed, has historically been poor and difficult to compare. To address this, the Taskforce on Nature-related Financial Disclosures (TNFD) has recently published its final nature disclosure framework.

This sets out a clear roadmap and recommended metrics for companies to report on their nature-related impacts and dependencies. For asset managers, it should help provide comparable data to better assess investee companies.

Learn more here