Am 28. März 2023 hat die Taskforce on Nature-related Financial Disclosures (TNFD) die Version 0.4 ihres Beta-Frameworks veröffentlicht. Dies ist die letzte Beta-Version, die der ersten Version des Leitfadens vorausgeht, die im Laufe dieses Jahres veröffentlicht werden soll. Natur und biologische Vielfalt sind in den letzten Jahren in den Fokus gerückt – die Gründung der TNFD 2021 und die zweiteilige COP15 2022 haben diese Entwicklung eingeleitet. Mit dem Globalen Rahmen für Biodiversität in Montreal im Dezember 2022 verpflichteten sich mehr als 190 Länder zu ehrgeizigen Zielen und erkannten damit an, wie wichtig die Natur und die biologische Vielfalt für die
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