Consultation response: Nature-related Disclosures Exposure Draft

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Overview

Status: Ongoing

Following the conclusion of its research project on nature-related disclosures in December 2025, the ISSB has been deliberating on a proposed Practice Statement for nature-related disclosures. An Exposure Draft is anticipated to be published for consultation in October 2026 for a 120-day period.

Project plan

Document
Name Nature-related Disclosures Exposure Draft: Project management plan and timeline
Publication date 13 October 2026
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