TNFD2025现状报告

September 2025 Foreword Central banks, through the Network for Greening the FinancialSystem (NGFS), have deepened their work on risks associatedwith accelerating nature loss. Standard setters, notably the IFRSInternational Sustainability Standards Board (ISSB) and GlobalReporting Initiative (GRI), have expanded their efforts to bringnature beyond climate change into mainstream corporatereporting practice, leveraging the recommendations ofthe Marking the two-year anniversary of the publication of theTNFD recommendationsin September 2023, our inauguralstatus reportdemonstrates significant progress in marketpractice and standard setter engagementonnature-related Our open innovation approach to guidance development hasinvolvedthe active participation of thousands of market participants aspilot testers and feedback providers and the expertise and wisdom of As of 31 July 2025,over 1,800organisationshavesignalledtheirengagement on nature-related issues by joining the TNFD Forum.Some 620 organisations,representing over USD 20 trillion in assetsunder managementand over USD 7 trillionin market capitalisation, Our economies, and their ability to provide the products,services and financial returns that citizens and investorsexpect, are wholly dependent on the planet.Nature’sresilience is everyone’s business.Nevertheless, climatechange and nature loss continue toaccelerate,and we arenow outside the safe operating space forat leastseven ofthe nine identified planetary boundaries. It is critical that Further collaboration and alignment of approaches among theseand other actors is the key to adequately equipping businessand finance with the tools, data resources and capacity buildingsupportneededto better manage the resilience of theirbusinesses in the face of the declining resilience of the nature onwhich they depend. As outlined in this report, investors are now This is an encouraging start, but we recognise this is new and complexformostmarket participants. The focus needs to be on an integratedapproach to nature-relatedassessment, expanding the disclosureambition of report preparers over time and improving the quality ofreporting, for it to be genuinely decision useful for investors and other As this report suggests, mindsets in business and financeare beginning to shift. Climate change and nature loss arenow widely acknowledged as challenges that demand anintegrated response. There is also growing recognition thatwhile the salience of nature-related issues will vary across The Taskforce is delighted to be able to contribute to, and helpaccelerate, global business and finance sector action on nature-related issues. We have done so by consciously building on thework and approach of the Taskforce on Climate-relatedFinancial Disclosures (TCFD) before us; building on metricsfrom GRI,Sustainability Accounting Standards Board (SASB), Over the past four years, since the launch of the TNFDunder the 2021 G20 Sustainable Finance Roadmap,investors have become increasingly aware of nature-related H.E. Razan al MubarakCo-chair of the TNFD David CraigCo-chair of the TNFD 620organisations& USD20 Executive Summary from over 50 countries or areas have publicly committedto getting started with reporting aligned withthe TNFD This first status report shows positivemomentum only two years after therelease of the TNFD’srecommendations in September2023 but also shows the challenges 63% of TNFD survey respondents believe their nature-relatedrisks and opportunities are more significant, or assignificant to their future financial prospects, astheir 500+ •Capital providers and companiesincreasingly appreciate that theresilience of the planet’s ecosystems 1st and 2nd generation reports have now been publishedwith some alignment to the TNFD recommendations. 8.7 •Investors want standards based onthe TNFD to emerge to providecomparable information on nature- The average number of TNFD recommendeddisclosures reported (out of 14). 78% •Whilerecognisingthat theassessment of nature-related issuesremains new and is perceived to becomplicated, this report also of TNFD survey respondents who have publishednature-related disclosures integrate them with 77% of the TNFD website since recommendations launched. of asset managers and asset owners surveyed byResponsible Investor Magazine want a dedicated 3.2Mpage viewsof the TNFD website since recommendations launched. Note: Numbers based on analysis as at 31 July 2025. Seemethodology annex and supporting guide on page 32. The TNFD hasfocused onembedding anintegrated approach Since its inception in 2021, the Taskforce has built on the workof theIntergovernmental Science-Policy Platform onBiodiversity and Ecosystem Services (IPBES), the DasguptaReview on the Economics of Biodiversity, the Natural CapitalProtocol, the Taskforce on Climate-related Financial While the words ‘nature’ and ‘biodiversity’ are often usedinterchangeably, and many market participants havealready been asse