TNFD technical input on the simplification of the ESRS as part of the SCSRD omnibus package.

In July, the Working Group on Nature-related Financial Disclosures (TNFD) sent a letter to EFRAG with a proposal for consideration in relation to nature-related ESRS. Following the publication of the revised Draft Standards in July, this document expands on the revised Draft Standards as a technical note, representing the views of the TNFD Secretariat and not necessarily the views of individual member organizations.