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.