ISSB nature guidance is moving from optional vocabulary to reporting architecture
The IFRS Foundation says the ISSB agreed to propose nature-related disclosure requirements through an IFRS Practice Statement, with an exposure draft planned for October 2026 and TNFD informing the work.
BY ESG DESK · MAY 22, 2026 · 1 MIN READ
The IFRS Foundation says the ISSB agreed to propose nature-related disclosure requirements through an IFRS Practice Statement, with an exposure draft planned for October 2026 and TNFD informing the work. For corporate counsel, nature risk is becoming part of the same disclosure-control conversation as climate, especially for companies with material biodiversity, land, water or supply-chain dependencies.