Nature-related dependencies and impacts
Nature-related dependencies and impacts describe how an organization relies on nature and how its activities create changes in nature. Applying Nature-related dependencies and impacts requires a stated reporting boundary, decision user, financial instrument, materiality lens, and governance responsibility. Those choices determine how Nature-related dependencies and impacts can be compared or acted upon.
In simple terms
In practical use, Nature-related dependencies and impacts describe how an organization relies on nature and how its activities create changes in nature. For Nature-related dependencies and impacts, the label organizes a condition or relationship but does not by itself demonstrate performance or compliance within a declared reporting boundary, decision user, financial instrument, materiality lens, and governance responsibility. Nature-related dependencies and impacts connects with Taskforce on Nature-related Financial Disclosures and Sustainability-related risks and opportunities; each can affect its application without sharing its definition. The candidate link between Nature-related dependencies and impacts and Climate transition plan remains a separate expansion question supported here by Taskforce on Nature-related Financial Disclosures.
Why it matters
Nature-related dependencies and impacts matters because decisions about it determine what enters a disclosure or transaction, which decision user it serves, and who is accountable for supporting evidence. A defensible use of Nature-related dependencies and impacts therefore exposes its boundary, method, evidence, responsible actor, and uncertainty before a conclusion is accepted. That discipline keeps Taskforce on Nature-related Financial Disclosures and Sustainability-related risks and opportunities from being treated as proof of Nature-related dependencies and impacts when their criteria, scope, or results differ.
Example
A reporting and finance team evaluates Nature-related dependencies and impacts for a defined decision and records the relevant reporting boundary, decision user, financial instrument, materiality lens, and governance responsibility. For Nature-related dependencies and impacts, the team uses cited material from Taskforce on Nature-related Financial Disclosures to frame the decision and distinguish the idea from adjacent concepts, documenting the period, data, assumptions, and comparison with Taskforce on Nature-related Financial Disclosures. It treats Sustainability-related risks and opportunities and Climate transition plan as separate questions rather than proxies for Nature-related dependencies and impacts.
How it differs
Taskforce on Nature-related Financial Disclosures
Nature-related dependencies and impacts is a concept; Taskforce on Nature-related Financial Disclosures has a different function. Evidence for Taskforce on Nature-related Financial Disclosures does not establish Nature-related dependencies and impacts unless both sets of applicable criteria are met.