Biodiversity and Sustainability Management: Learning from the Latest Disclosure Standards and Leading Companies’ Strategies
This report examines the latest disclosure regulations and case studies of leading companies regarding biodiversity to explain the necessary actions for Japanese corporations moving forward.
The loss of biodiversity has gained significant international attention as a serious global risk, second only to climate change, and the demand for corporate information disclosure and risk management is rapidly increasing. Against this backdrop, this report summarizes the current trends in biodiversity disclosure within major sustainability frameworks, including TNFD, IFRS, SSBJ, and CSRD.
Furthermore, the relationship between biodiversity and climate change involves both positive synergies and negative trade-offs. Based on these considerations, this report demonstrates the necessity of an integrated approach to simultaneously address the crises of climate change and biodiversity loss.
Message from the Project Member
In addition to climate change mitigation, biodiversity conservation is rapidly gaining importance as a material issue for corporations. In particular, disclosure based on the TNFD framework is advancing globally. Guided by the concept of "double materiality," the TNFD requires companies to disclose not only their dependencies on nature but also their impacts upon it.
Lively supports clients in developing information disclosure strategies aligned with TCFD and TNFD, as well as in creating new business ventures that address sustainability challenges. Please feel free to contact us for any inquiries or consultations.
