This report provides a comprehensive overview of key methodological and conceptual trends in nature- and pollution-related assessment and disclosure approaches, covering leading standards, frameworks, and reporting systems that guide private sector companies in assessing and reporting on their dependencies, impacts, risks, and opportunities related to nature and pollution. The analysis includes seven key frameworks and standards:

• Carbon Disclosure Project (CDP) disclosure system
• European Sustainability Reporting Standards (ESRS)
• Global Reporting Initiative (GRI) Standards
• International Sustainability Standards Board (ISSB) Standards
• Natural Capital Protocol
• Science Based Targets Network (SBTN) target-setting guidance
• Taskforce on Nature-related Financial Disclosures (TNFD) framework