Unepfi-G20可持续金融工作组意见书-自愿性质相关报告框架的建议（英）

Recommendations From Voluntary Nature-Related Reporting Frameworks iContents | July 2024Recommendations From Voluntary Nature-Related Reporting FrameworksInput Paper for G20 Sustainable Finance Working GroupRecommendations From Voluntary Nature-Related Reporting Frameworks iiContents | Disclaimer The designations employed and the presentation of material in this publication do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city, or area or of its authorities, or concerning the delimitation of its frontiers or boundaries.Mention of a commercial company or product in this document does not imply endorse-ment by the United Nations Environment Programme or the authors. The use of informa-tion from this document for publicity or advertising is not permitted. Trademark names and symbols are used in an editorial fashion with no intention on infringement of trade-mark or copyright laws.The views expressed in this publication are those of the authors and do not necessarily reflect the views of the United Nations Environment Programme. We regret any errors or omissions that may have been unwittingly made.© Maps, photos and illustrations as specifiedCover photo: elements.envato.com/user/olegbreslavtsevRecommendations From Voluntary Nature-Related Reporting Frameworks iiiContents | AcknowledgementsThis input paper is submitted by UNEP Finance Initiative (UNEP FI)AuthorsRomie Goedicke den Hertog, Gabriela Andrea Hermosilla Goncalves, Laura Canas de Costa, Rhea Kochar, Elodie Feller This input paper provides the G20 Sustainable Finance Working Group (SFWG) with recommendations for enhancing market uptake of nature-related disclosure, drawing lessons and insights from voluntary nature-related reporting to enhance global market access to information. Recommendations From Voluntary Nature-Related Reporting Frameworks ivContents | ContentsContentsExecutive summary and key messages ....................................................................... v1. Introduction and context .....................................................................................12. Key findings ‘Accountability for Nature’ study.....................................................43. Policy recommendations ....................................................................................6 Recommendation 1: Encourage corporate and financial sector nature-related disclosure approaches that are aligned with global commitments under the Biodiversity Plan ............................................................6 Recommendation 2: Support the adoption of nature-related disclosure requirements in national and regional frameworks with a flexible materiality approach ..................................................................................................7 Recommendation 3: Support SMEs with their assessment and voluntary reporting of nature-related is