The Model Guidance on Nature-related Financial Disclosures, developed by the UN SSE in partnership with the TNFD, provides exchanges and listed companies with practical guidance to identify, assess, and disclose nature-related risks and opportunities.

This homework assignment has been designed to be used alongside the SSE’s training program on the ISSB’s Standards. While a reporting plan is not a requirement of these standards it can help a company to plan its activities and ensure effective application of the standards. This assignment aims to help workshop participants think through the various components of a disclosure plan.

The guide was developed thanks to the leadership of exchanges from around the world, and support from a multi-stakeholder advisory group composed of investors, companies and industry experts.

The preparation of this document relied on the hundreds of valuable inputs made by the experts comprising the informal SSE Advisory Group on Securities Regulators (See the Annex for a full list of members). Special appreciation is extended to Dr.