IFRS Foundation and TNFD formalise collaboration to provide capital markets with high-quality nature-related information

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The IFRS Foundation and the Taskforce on Nature-related Financial Disclosures (TNFD) have announced that they have signed a Memorandum of Understanding (MoU) signalling both parties’ commitment to build upon the TNFD recommendations in the ongoing work of the International Sustainability Standards Board (ISSB), to enable nature-related financial disclosures for use by capital markets. The ISSB will consider the relevance of the TNFD recommendations in meeting the needs of global capital markets.

The ISSB has been a TNFD Knowledge Partner since the inception of the TNFD in late 2021 and its SASB sector classification, legacy CDSB biodiversity guidance and IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information informed the TNFD recommendations published in September 2023. More recently, the TNFD has been supporting the ISSB’s Biodiversity, Ecosystems and Ecosystem Services (BEES) research project commenced in 2024 and, in February 2025, presented to ISSB members an overview of its work to date to enable further collaboration to be built on a foundation of common understanding.