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
| Name | Nature-related Disclosures Exposure Draft: Project management plan and timeline |
|---|---|
| Publication date | 13 October 2026 |
| Format | PDF, 152.1 KB. View HTML version |