The conceptual foundations introduced in this section provide definitions and explanations of the key concepts needed to understand the complex interactions between people, businesses and financial institutions, including their interconnections with climate and nature. They serve as a shared frame of reference for the disclosure recommendations (and future work on metrics and targets). Together with forthcoming guidance, they are intended to support businesses and financial institutions in identifying and assessing impacts and dependencies on people, along with associated financial risks and opportunities.
Understanding the relationship between business and people
Please log in or create an account
You must be logged in in order to explore the Framework and Resources on this website. If you do not have a TISFD user profile, you can create one now. Registration is free and open to all.