Nature-related risk
ESG & GovernanceRisks to a business that come from its dependencies and impacts on nature, including water, land, oceans and biodiversity.
Nature-related risks can be physical (losing a water source), transition (new land use rules or customer demands) or systemic (the collapse of a shared ecosystem). They are covered by TNFD, GRI 101, the EU's ESRS E4 and, in draft from October 2026, an ISSB practice statement. Under BRSR Principle 6, Indian companies disclose operations in or near ecologically sensitive areas.
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