Valuing Nature: The Case for Nature-Related Assessment & Disclosure – Capitals Coalition
The connection between nature and business is foundational, with economic activity of all kinds dependent on the value we receive from the natural world.

This report by the SustainAbility Institute by ERM and the Capitals Coalition, addresses challenges facing companies in the complex and rapidly evolving nature arena, particularly those regarding the Taskforce on Nature-related Financial Disclosures (TNFD) Framework scheduled to launch in September 2023.

In building the case for nature-related disclosure and providing a roadmap for how business can approach it, this report connects the Natural Capital Protocol with TNFD’s beta v0.3 Framework. It also leverages ERM’s expert insights to outline a set of nature-related actions that companies can and should take. Businesses that follow this guide will be well positioned for clear and consistent disclosure upon TNFD’s upcoming launch; this report will also help companies address anticipated future regulation that will make some nature-related disclosures mandatory.

Read more guidance on the Natural Capital Protocol and the TNFD here.