Nature on the Balance Sheet: What Investors Expect as ISSB Opens Consultation

In October, the ISSB opened a consultation on nature-related disclosures, proposed as a non-mandatory Practice Statement. Leading investors have signed a public letter calling for a dedicated, mandatory Nature Standard as the ultimate outcome, which, if adopted, would provide investors with consistent, decision-useful information on how nature risk is managed. The final form is still open, but regardless of the outcome, your leadership team will be asked the same question: can you show, with decision-useful data, that nature risk is understood, managed, and connected to strategy and financial performance?

Join Ceres and Anthesis Group for a focused conversation with experts and leading investors on what the ISSB’s exposure draft means for your business. You will be able to hear what they want to see and go behind the curtain on what satisfies their need for decision-useful data. You will leave with a short list of no-regrets actions that you can start now so you’re ready on the other side of this engagement, whichever form the final requirements take.

This session is built for senior executives looking for a clear view of investor expectations and a practical path to act on them.

What you’ll take away

• A plain-language orientation to the ISSB’s nature proposals and the Practice Statement
• A direct view into what investors need to see in nature disclosure
• No-regrets actions to start now, including TNFD’s LEAP approach, to embed nature into strategy and financial reporting
• Context for deciding whether to weigh in before the consultation closes on 19 February 2027