LEAP – the risk and opportunity assessment approach: P4: Presentation
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P4: Presentation
Guiding Question: Where and how do we present our nature-related risk disclosures?
Presenting your disclosures
The TNFD advocates for the disclosure of nature-related risks and opportunities that are integrated into the main annual financial reports required by market regulators, as opposed to a standalone sustainability report issued separately.
A range of standard-setting organisations have prepared detailed presentation standards on how preparers should present information to report users.