ISSB targets location and indigenous communities in nature disclosure plan

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🗞️ Driving the news: The International Sustainability Standards Board (ISSB) has proposed guidance to help companies disclose material nature-related dependencies, impacts, risks and opportunities
• The proposals emphasise where companies interact with nature and how their activities affect Indigenous Peoples, Local Communities and other stakeholders. Feedback is open until 19 February 2027

🔭 The context: Drawing extensively on the Taskforce on Nature-related Financial Disclosures (TNFD), the proposals aim to connect nature-related information with climate, broader sustainability issues and financial reporting under IFRS S1
• The ISSB is consulting on whether to issue the guidance as a voluntary Practice Statement, a formal Standard or another form of material
• Companies would not be required to follow a Practice Statement to claim compliance with ISSB Standards

🌍 Why it matters for the planet: More consistent corporate reporting could help investors identify business exposure to biodiversity loss, water scarcity and ecosystem degradation, while making companies’ dependencies and impacts on nature more visible
• Explicit attention to location and Indigenous Peoples and Local Communities could also improve understanding of how corporate activities affect ecosystems and the people who depend on them

⏭️ What’s next: The ISSB is seeking feedback through 19 February 2027, including views from companies, investors and implementing jurisdictions on the content and format of the proposals
• No effective date or enforcement mechanism has yet been established.

💬 One quote: “Whether it is access to water for production, to rivers for transportation or to bees for pollination, companies around the world depend on nature,” said Emmanuel Faber, ISSB Chair.

📈 One stat: 19 February 2027 — the deadline for stakeholders to submit feedback on the ISSB’s proposed nature-related disclosure guidance

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