unepfi-优先考虑与自然相关的披露：对高风险行业的考虑（英）-2022.4-45页_2mb

Summary of Prioritising Nature-related Disclosures: Considerations for High-risk Sectors

Core Content

This report, published by the United Nations Environment Programme (UNEP) in 2022, focuses on the need for organisations—particularly financial institutions and businesses—to assess, disclose, and report on nature-related risks and opportunities. It outlines the importance of understanding both the impacts on nature and the dependencies on ecosystem services, which are essential for effective risk management and sustainable decision-making. The report is aimed at supporting the development of a consistent disclosure framework by the Taskforce on Nature-related Financial Disclosures (TNFD), which was established in 2021 to address the growing demand for transparency on nature-related issues.

Main Sectors and Priorities

The report identifies 10 high-risk sectors based on their significant impacts on nature and dependencies on ecosystem services, as defined by the Global Industry Classification Standard (GICS):

1. Agriculture, Forestry & Fisheries
2. Energy (including Oil, Gas & Renewables)
3. Mining
4. Transportation
5. Food and Beverages
6. Apparel
7. Utilities
8. Chemicals
9. Manufacturing (including Pharmaceuticals & Healthcare)
10. Construction

These sectors are prioritised due to their high materiality in terms of both environmental impact and dependency on natural systems.

Key Findings

Nature-related Risks

• Common Risks: Nature-related risks across sectors include land/sea use change, direct resource exploitation, pollution, and climate change. These are the primary drivers of biodiversity loss according to the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES).
• Sector-Specific Risks: While there are commonalities, each sector has unique risk profiles. For example:
  • Agriculture, Forestry & Fisheries: High materiality in land/sea use change and resource exploitation.
  • Energy: High materiality in land/sea use change and resource exploitation, especially for fossil fuel and renewable energy projects.
  • Mining: High materiality in resource exploitation and land/sea use change.
  • Transportation: High materiality in land/sea use change and pollution.
  • Chemicals: High materiality in pollution and resource exploitation.
• Dependencies: Dependencies on nature vary significantly across sectors. The only common dependency across all sectors is direct physical input (e.g., water, land, minerals). Other dependencies, such as pollination for agriculture or climate regulation for utilities, are more sector-specific.
• Opportunities: Nature-related opportunities arise from mitigating risks and transforming business models to support nature-positive outcomes, such as implementing nature-based solutions.

Data Needs and Availability

• Common Data Needs: All sectors require data on locations of activities and pressures on nature. These are foundational for understanding and disclosing nature-related risks.
• Sector-Specific Data Needs: Some sectors require more detailed data on impacts and dependencies, especially related to their supply chains and ecosystem services.
• Data Availability: Public data on the state of nature and impacts is available for certain sectors, but limited or non-existent for others. For example, agricultural commodities have limited visibility in supply chains.
• Data Gaps: There is a lack of quantitative data on management responses and independence in reporting, as data is often self-reported and lacks transparency.

Recommendations

• A common framework for nature-related disclosures is necessary, but it should allow for flexibility to accommodate sector-specific differences.
• Staged data collection and data stacks are essential for the successful adoption of the TNFD framework.
• Initial disclosure efforts should focus on high-materiality impacts and dependencies, such as land/sea use change and direct resource exploitation.
• Sector-specific methodologies (e.g., the ENCORE and Cool Farm Tool) should be developed to support accurate and relevant reporting.

Conclusion

The report highlights the critical role of nature-related disclosures in promoting sustainable business practices and financial resilience. It provides a sectoral prioritisation to guide financial institutions and businesses in identifying and addressing the most material nature-related risks and dependencies. The insights are also intended to support the TNFD in developing a robust, integrated disclosure framework that enables transformative change in how economies interact with nature.

References

• IPBES (2019): Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services.
• UNEP FI (2020): United Nations Environment Programme Finance Initiative.
• SBTN (2022): Science Based Targets Network.
• TNFD (2021): Taskforce on Nature-related Financial Disclosures.
• CDSB (2021): Climate Disclosure Standards Board.
• WEF (2020): World Economic Forum.
• ENCORE: Exploring Natural Capital Opportunities, Risks and Exposure.
• Cool Farm Tool: A methodology for assessing environmental impacts in agriculture.
• UNDP (2022): United Nations Development Programme.