Research project: nature-related disclosures
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Overview
Status: Active
The ISSB has been researching nature-related risks and opportunities (previously referred to as Biodiversity, Ecosystems and Ecosystems Services (BEES)) since 2024. In its December 2025 meeting, the Board voted for the project to move from research to standard-setting, and an Exposure Draft is now anticipated for October 2026.
In preparation for the publication of this Exposure Draft, the TAC is seeking to better understand: the current reporting landscape for nature-related information in the UK; the challenges of reporting nature-related information; and the views of preparers and users of reported information.
| Name | Nature-related Disclosures in the UK - Research Findings |
|---|---|
| Publication date | 13 October 2026 |
| Type | Report |
| Format | PDF, 635.3 KB. View HTML version |
| Name | Nature-related Disclosures in the UK - Supplementary report: Review of FTSE 100 annual reports |
| Publication date | 13 October 2026 |
| Type | Report |
| Format | PDF, 491.8 KB. View HTML version |
Project plan
The project plan was approved by the UK Sustainability Disclosure TAC on 21 April 2026.