TNFD 2025现状报告（英）

TNFD 2025 Status ReportSeptember 202502Assessment01Introduction &key findings03Corporate reporting04Metrics & data05Investor perspectives06Challenges & priorities07TNFD resourcesPages 3–12Page 13Pages 14–20Pages 21–22Pages 23–24Page 25-29Pages 30–31Key insights for market participants, policy makers and standard settersInsights about the early market experience identifying and assessing nature-related issues, including use of the TNFD LEAP approachProgress across sectors and geographies by companies and financial institutions in making and using nature-related disclosures aligned to the TNFD’s 14 recommended disclosuresObservable market practice in the use of nature-related metrics, including the TNFD recommended disclosure metrics, and perceived challenges around the accessibility of decision-useful dataPerspectives from investors about their use of TNFD assessment tools, disclosures from investees and expectations regarding the further development of reporting standardsThe TNFD’s ongoing work to support the emergence of a globally consistent baseline for nature-related corporate reporting and tools to deliver on the aspirations of the Kunming-Montreal Global Biodiversity FrameworkA snapshot of guidance and capacity building resources provided by the TNFD and available to market participants and other interested stakeholders208MethodologyPages 32–33Methodologies for collecting and analysing data sets for the TNFD Status Report. ContactForeword3Marking the two-year anniversary of the publication of the TNFD recommendations in September 2023, our inaugural status report demonstrates significant progress in market practice and standard setter engagement on nature-related issues. It is also highlights the task still ahead to bring nature into the core of business and financial decision making.Our economies, and their ability to provide the products, services and financial returns that citizens and investors expect, are wholly dependent on the planet. Nature’s resilience is everyone’s business. Nevertheless, climate change and nature loss continue to accelerate, and we are now outside the safe operating space for at least seven of the nine identified planetary boundaries. It is critical that companies and financial institutions across all sectors and all geographies recognise that nature-related issues beyond climate change are not just a corporate social responsibility issue or a compliance exercise, but foundational to the resilience and future financial prospects of their businesses and capital portfolios.As this report suggests, mindsets in business and finance are beginning to shift. Climate change and nature loss are now widely acknowledged as challenges that demand an integrated response. There is also growing recognition that while the salience of nature-related issues will vary across sectors and be specific to business models, evidence about the financial materiality of nature-related issues is now compelling. Over the past four years, sinc