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Los SARAS y la Naturaleza
The document provides a methodology for Colombian financial institutions to align their Environmental and Social Risk Management Systems (SARAS) with Circular Externa 015 of 2025. It proposes using the Taskforce on Nature-related Financial Disclosures (TNFD) framework, the LEAP approach (Locate, Evaluate, Assess, Prepare), and the ENCORE tool to identify, measure, control, and monitor nature-related risks and opportunities across their portfolios.
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Document type: Guide
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