Back to The Nature Positive Pavilion at COP17

Building the Global Baseline: Implementing Target 15 of the GBF and the Future of Nature-related Disclosure

Location: Main Room

Organizers: CDP

Exploring the future of nature-related disclosure and reporting, including TNFD progress, the ISSB Nature Practice Statement and implications for GBF Target 15 implementation.

Nature-related disclosure has advanced rapidly, with thousands of companies and financial institutions now disclosing nature data through CDP. Building on this existing practice and drawing directly on the TNFD recommendations, the IFRS Practice Statement on Nature-related Disclosure exposure draft represents an important opportunity to bring nature into the global baseline for corporate reporting and support implementation of GBF Target 15.

This session will bring together key stakeholders to examine the evolving nature-related disclosure landscape. It will explore what the IFRS Practice Statement exposure draft proposes, how it builds on TNFD practice, and how consultation feedback can help strengthen the final outcome.

The discussion will consider how standards, frameworks and other approaches can contribute to greater coherence and support high-quality, decision-useful nature-related disclosure. Participants will also share practical perspectives on evolving data needs, opportunities and implementation challenges, capacity needs and the conditions required to accelerate market adoption across jurisdictions and sectors.

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  • Pietro Bertazzi

    Chief Policy and Projects Officer, CDP

  • Tony Goldner

    CEO of the Taskforce on Nature-related Financial Disclosures (TNFD)

  • Sue Lloyd

    Vice-Chair of the International Sustainability Standards Board (ISSB)

  • Yuuko Iizuka

    Executive officer, deputy head of Corporate Division of Sumitomo Forestry Co.

  • Sue Armstrong Brown

    Global Director of Environmental Impact and Thought Leadership, CDP