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Recommendations-of-the-Taskforce-on-Nature-related-Financial-Disclosures

The future of life and business depends on nature’s resilience. As ecosystem loss grows, nature risk becomes financial risk. The TNFD guides companies to assess and disclose these risks through 14 key recommendations, aligning with ISSB and GRI standards to drive transparency, sustainability, and nature-positive growth toward 2030 biodiversity goals.
2025, 04 Nov
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Recommendations-of-the-Taskforce-on-Nature-related-Financial-Disclosures
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Recommendations-of-the-Taskforce-on-Nature-related-Financial-Disclosures

The future of life and business depends on nature’s resilience. As ecosystem loss grows, nature risk becomes financial risk. The TNFD guides companies to assess and disclose these risks through 14 key recommendations, aligning with ISSB and GRI standards to drive transparency, sustainability, and nature-positive growth toward 2030 biodiversity goals.

A Annu Yadav 2025, 04 Nov
issb-2023-a-ifrs-s2-climate-related-disclosures
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issb-2023-a-ifrs-s2-climate-related-disclosures

*IFRS S2 – Climate-related Disclosures*, issued by the International Sustainability Standards Board (ISSB), provides guidance for consistent climate-related reporting. The IFRS Foundation disclaims liability for any losses from its use, and it should not replace professional advice. Reproduction is allowed only for personal, non-commercial purposes; any other use requires prior written consent from the Foundation.

A Annu Yadav 2025, 04 Nov
issb-2023-a-ifrs-s1-general-requirements-for-disclosure-of-sustainability-related-financial-information
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issb-2023-a-ifrs-s1-general-requirements-for-disclosure-of-sustainability-related-financial-information

IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information by the ISSB provides guidance for consistent sustainability reporting. The IFRS Foundation disclaims liability for its use, and it should not replace professional advice. Reproduction is allowed only for personal, non-commercial purposes; other uses require prior written consent from the Foundation.

A Annu Yadav 2025, 04 Nov
Interpreting the S of the ESG for Social Engagement
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Interpreting the S of the ESG for Social Engagement

In pre-industrial times, ESG principles weren’t needed because societies had a low environmental footprint, relying mainly on agriculture and natural cycles with minimal fossil fuel use. Environmental impacts were local and ecosystems could recover naturally. Governance structures were simple and community-based, with no large corporations or complex global economies requiring formal sustainability or accountability frameworks.

A Annu Yadav 2025, 04 Nov
Indias-Carbon-Border-Adjustment-Mechanism-CBAM-Challenge-1
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Indias-Carbon-Border-Adjustment-Mechanism-CBAM-Challenge-1

The study explores how India can tackle the EU’s CBAM impact on steel and aluminium exports. It suggests introducing a carbon tax or Emissions Trading System to meet sustainability goals, with repurposed energy taxes as an interim step. It highlights challenges in aligning with the CCTS and urges data-driven taxation, renewable energy use, recycling, R&D, and MSME support to ensure a smooth, sustainable transition for India’s export industries.

A Annu Yadav 2025, 04 Nov
ifrs-sustainability-standards-s1-and-s2
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ifrs-sustainability-standards-s1-and-s2

The introduction of the IFRS S1 and S2 standards marks a new era in global sustainability reporting, establishing a unified framework for sustainability-related disclosures. These standards build on existing frameworks like TCFD, GHG Protocol, and SASB, focusing on four key pillars — Governance, Strategy, Risk Management, and Metrics & Targets. This factsheet emphasizes Governance as the foundation driving the other pillars, highlighting its critical role in ensuring transparency, accountability

A Annu Yadav 2025, 04 Nov
erm-policy-alert-csddd_april-2024_v9
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erm-policy-alert-csddd_april-2024_v9

Adopted on April 24, 2024, the *Corporate Sustainability Due Diligence Directive (CSDDD)* mandates large companies operating in the EU to conduct human rights and environmental due diligence across their operations and value chains. It harmonizes existing national laws like France’s Duty of Vigilance and Germany’s Supply Chain Act, setting minimum EU-wide standards. Member States must align national laws with CSDDD goals but may impose stricter requirements if desired.

A Annu Yadav 2025, 04 Nov
CSDDD Omnibus proposal
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CSDDD Omnibus proposal

Mario Draghi’s report stresses the need for a simpler EU regulatory framework to boost competitiveness and reduce burdens from the CSRD and CSDDD. The Budapest Declaration calls for a “simplification revolution,” urging a 25% cut in reporting by 2025. In response, the Commission plans a Simplification Omnibus Package and broader reforms to streamline rules, support SMEs, and balance sustainability with long-term competitiveness.

A Annu Yadav 2025, 04 Nov
Corporate Sustainability Due Diligence Directive (CSDDD)
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Corporate Sustainability Due Diligence Directive (CSDDD)

The purpose of this policy explainer is to highlight significant impacts of the Directive, alongside areas where CDP’s disclosure platform can support organizations taking steps on their environmental obligations under CSDDD. .

A SuperUser M Account 2025, 04 Nov