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Taskforce of Nature

Nature-related Financial Disclosures: Frequently Asked Questions


Chartered Accountants Australia and New Zealand and Governance Institute of Australia publishes FAQs on Nature-related Financial Disclosures.


The global momentum behind sustainability-related financial disclosures is indisputable. Jurisdictions worldwide are implementing mandatory climate-related reporting and in some cases broader sustainability reporting. 


As accountants and governance professionals keep up with this evolving landscape, they’re engaging in crucial conversations about the impact of nature on business. To address their questions, Governance Institute of Australia and Chartered Accountants Australia and New Zealand (CA ANZ) have released a joint publication: a compilation of Frequently Asked Questions (FAQs) related to nature-related financial disclosures. The publication provides comprehensive responses to these questions, derived from currently available information around the evolving area of nature-related financial disclosures. It offers guidance for institutions of all sizes to ensure they are in the loop with good governance practices and current regulations around nature-related disclosures. Issues covered in these nature FAQs include the importance of nature for business, nature-related financial disclosures, director obligations and greenwashing.