气候变化领域集成服务门户(CCPortal): Indicators for measuring and reporting corporate nature-related impacts, dependencies, and risks

CCPortal

DOI	10.1016/j.indic.2024.100351
	Indicators for measuring and reporting corporate nature-related impacts, dependencies, and risks
	Smith, Greg S.; Ascui, Francisco; O'Grady, Anthony P.; Pinkard, Elizabeth
发表日期	2024
ISSN	2665-9727
起始页码	22
卷号	22
英文摘要	Businesses are embedded within nature. Their supply chains, operations, and products fundamentally depend on and impact nature. These impacts and dependencies can give rise to nature -related risks (as well as related opportunities). However, despite growing expectations from stakeholders, most businesses are currently not adequately measuring and reporting on these. To date, it has not been clear whether this requires the development of entirely new indicators, or whether various existing sustainability reporting frameworks could provide sufficient information on nature -related risks. This paper evaluates the decision -usefulness of existing indicators for the softwood plantation forestry industry in Australia. Decision -usefulness is assessed against three criteria: (1) relevance and completeness; (2) faithful representation; and (3) comparability. The results show some potential for adaptation of indicators already used in sustainability-related corporate accounting and reporting, which could help reduce the reporting burden and encourage uptake. However, gaps remain in measuring the financial consequences for business from nature -related risks and in providing sufficient comparable information to evaluate performance across industries and locations. Implications are discussed in relation to recent recommendations from the Taskforce on Nature -related Financial Disclosures (TNFD) and International Sustainability Standards Board (ISSB) sustainability standards IFRS S1 and S2.
英文关键词	Natural capital; Nature -related risks; Taskforce on nature -related financial disclo; sures (TNFD); Corporate reporting; Impacts and dependencies; Indicators
语种	英语
WOS研究方向	Environmental Sciences & Ecology
WOS类目	Environmental Sciences ; Environmental Studies
WOS记录号	WOS:001182316900001
来源期刊	ENVIRONMENTAL AND SUSTAINABILITY INDICATORS
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/295502
作者单位	Commonwealth Scientific & Industrial Research Organisation (CSIRO); Federation University Australia
推荐引用方式 GB/T 7714	Smith, Greg S.,Ascui, Francisco,O'Grady, Anthony P.,et al. Indicators for measuring and reporting corporate nature-related impacts, dependencies, and risks[J],2024,22.
APA	Smith, Greg S.,Ascui, Francisco,O'Grady, Anthony P.,&Pinkard, Elizabeth.(2024).Indicators for measuring and reporting corporate nature-related impacts, dependencies, and risks.ENVIRONMENTAL AND SUSTAINABILITY INDICATORS,22.
MLA	Smith, Greg S.,et al."Indicators for measuring and reporting corporate nature-related impacts, dependencies, and risks".ENVIRONMENTAL AND SUSTAINABILITY INDICATORS 22(2024).