【圖四】LEAP介紹 圖片來源:Guidance on the identification and assessment of nature-related Issues: The TNFD LEAP approach v1.1、作者統整 【圖五】一般企業和金融機構執行LEAP的前置作業 圖片來源:Recommendations of the Taskforce on Nature-related Financial Disclosures v1.0、作者統整 定位階段(Lo...
《Guidance on the identification and assessment of nature-related issues: the LEAP approach》LEAP方法指引 Additional Guidance by sector,行业指引,正式发布9个行业包括:金属和采矿,电力基础设施和发电厂,金融机构,化工,食品与农业,油气,森林与造纸,水产养殖及生物科技与制药。征求意见稿5个行业包括:渔业,建筑施工...
TNFD的披露框架与TCFD(气候相关财务披露任务组)有些相似,建议围绕治理、战略、风险和影响管理、指标和目标四大支柱展开。同时,TNFD还提供了一套内部指标,帮助组织评估自然相关问题的方法论,简称LEAP,是Location、Evaluation、Assessment、Prepare的首字母缩写。📚 与TCFD的关系 与TCFD一样,TNFD给政策和标准制定者提供了...
TNFD和TCFD的主要差异在于“自然相关的依赖性、影响、风险和机遇”的披露。为此,TNFD提供了一套内部指标体系,简称LEAP,为定位(Location)、评估(Evaluation)、评价(Assessment)、准备(Prepare)的首字母缩写。 TNFD发布框架后,CDP宣布将对标TNFD的框架。在CDP平台上披露环境信息的两万多家企业中,已经有约一千家企业开始...
TNFD, "Recommendations of the Taskforce on Nature-related Financial Disclosures "(2023年9月) TNFD, Guidance on the identification and assessment of nature related issues: The LEAP approach Version.1.0 (2023年9月)他 具体的なご支援の内容
The LEAP assessment approach is a new addition to the TNFD framework that wasn’t in the TCFD framework. Under LEAP, organisations are encouraged to: locate their business footprint (direct assets and operations, related value chain activities) and how it interacts with nature; evaluate their de...
Based on the results of identifying priority sites as well as the impacts and dependencies on nature, we conducted a qualitative assessment of risks and opportunities in the Alcoholic Beverage Business using the two axes of risk occurrence potential and impacts on our business. Risk Analysis Results...
Regarding direct operations and the main suppliers in the Group's value chain, the results of the assessment of risks and opportunities identified in the LEAP approach as well as the identified priority locations and nature-related opportunities in our business activities are presented. For more deta...
The organization’s human rights policies and engagement activities, and oversight by the board with respect to Indigenous Peoples in the assessment of nature-related dependencies, impacts risk and opportunities. Material and sensitive locations (or “priority locations”) of assets and/or activities af...
So the LEAP approach provides various different indicators and metrics for assessment, and then you can borrow down to a smaller set for disclosure. This diagram shows the bottom of that funnel where we have a small set of 14 core global metrics, which are then specified at the sector level...