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TAC Public Meeting September 2026 Paper 4a: Nature research cover paper
AGENDA PAPER 4
Executive summary
| Date | 15 September 2026 |
|---|---|
| Paper reference | 2026-TAC-021 |
| Project | Research on nature-related disclosures |
| Topic | Findings from the research on nature-related disclosure – cover paper |
Objective of the paper
This paper, alongside Agenda Papers 3b and 3c, presents the findings from the research on nature-related disclosures conducted by the TAC Secretariat.
Decisions for the TAC
The TAC is asked to approve the two research reports for publication on the TAC project pages on the FRC website.
Appendices
There are no appendices to this paper.
This paper has been prepared by the Secretariat for the UK Sustainability Disclosure Technical Advisory Committee (TAC) to discuss in a public meeting. This paper does not represent the views of the TAC or any individual TAC member.
Context
1In April 2026, the TAC agreed to commence a research project on nature-related disclosures. This research was designed to capture evidence and insights for the TAC in preparation for the ISSB's upcoming consultation on nature-related reporting. The objectives of this research project were to:
- understand the general appetite of UK users (including investors and creditors) to consider nature-related disclosures;
- understand any anticipated potential costs and benefits from nature-related reporting in the UK;
- understand the general readiness of UK reporters to report nature-related disclosures;
- provide a snapshot of the current approach to nature-related disclosures in the UK market;
- understand the reasons behind the current disclosure approach; and
- anticipate any areas of challenge regarding nature-related reporting in the UK.
2Agenda Papers 4b and 4c present the draft research reports for discussion by the TAC. Agenda Paper 4b sets out the consolidated findings from the three workstreams: the literature review, FTSE 100 content analysis, and stakeholder engagement. Agenda Paper 4c supplements the main report by providing a more detailed analysis of the findings from the FTSE 100 content review.
3Subject to the TAC's approval, the final reports will be published on the TAC project pages on the FRC website.
4The TAC may identify areas where further evidence of current practice and stakeholder views is needed to support its response to the anticipated ISSB consultation on nature-related disclosures. These areas could be explored further through the TAC's project on responding to the ISSB's consultation.
Questions for the TAC
- Does the TAC have any comments or questions on the findings for research question 1?
- Does the TAC have any comments or questions on the findings for research question 2?
- Does the TAC have any comments or questions on the findings for research question 3?
- Does the TAC have any comments or questions on the findings for research question 4?
- Does the TAC have any comments or questions on the findings for research question 5?
- Are there any topics or issues for which further research or stakeholder engagement could support the TAC in developing its consultation response to the ISSB?
- Does the TAC approve the final report for publication on the FRC website?