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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). |
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