The conceptual foundations (Section 3) of the TISFD Framework emphasise that widespread or cumulative people-related impacts, especially those related to inequalities, can give rise to broader societal and economic risks. Such risks can undermine societal stability, economic performance and financial system resilience, making them relevant for diversified investors and other actors whose interests depend on the health of those systems.
The proposed general requirements (Section 4.1) reflect evolving investor information needs, by recognising growing interest in system‑level risks and opportunities arising from these impacts, and the challenges preparers face in identifying and disclosing such information under traditional materiality approaches.
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