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This report by WWF South Africa examines the adoption of the Taskforce on Nature-related Financial Disclosures (TNFD) framework within the South African corporate and financial sectors. It specifically promotes the LEAP (Locate, Evaluate, Assess, and Prepare) approach as a practical methodology for companies to identify nature-related dependencies, impacts, risks, and opportunities, thereby shifting financial flows toward nature-positive outcomes.

A report by Global Energy Monitor (GEM) reveals that major oil and gas power plant owners use accounting loopholes in the Greenhouse Gas (GHG) Protocol to hide billions of dollars in climate costs. By analyzing five top companies using the Global Energy Ownership Tracker and Climate TRACE data, GEM identified 10.7 million tonnes of undisclosed CO2 emissions for 2022, representing $2 billion in annual social costs.

This guide from the World Resources Institute (WRI) explains how companies can use the Aqueduct Water Risk Atlas to measure and report water-related risks, specifically to assist in completing the CDP 2013 Water Disclosure Questionnaire.

This research paper evaluates whether publicly available guidance from corporate disclosure initiatives provides companies and financial organizations with consistent terminology and robust methodologies for assessing climate-related physical risks in alignment with climate science.