To develop and deliver a risk management and disclosure framework for organisations to report and act on evolving nature-related risks, with the ultimate aim of supporting a shift in global financial flows away from nature-negative outcomes and toward nature-positive outcomes.

Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities.

Disclose the processes used by the company to identify, assess, and manage climate-related risks.

Disclose the actual and potential impacts of climate-related risks and opportunities on the company’s businesses, strategy, and financial planning.

Disclose the company’s governance around climate-related risks and opportunities.

The Trustees of the IFRS Foundation announced the formation of the International Sustainability Standards Board (ISSB) on 3 November 2021 at COP26 in Glasgow, following strong market demand for its establishment. The ISSB is developing—in the public interest—standards that will result in a high-quality, comprehensive global baseline of sustainability disclosures focused on the needs of investors and the financial markets.

Green hushing is a term that refers to the practice of downplaying or concealing the environmental impact of certain activities or products by emphasizing their perceived or claimed green or eco-friendly attributes.

Critical minerals, also known as strategic minerals or critical raw materials, refer to mineral resources that are of significant importance to a country's economy and national security.