The ISSB is not creating a new standalone nature standard. It will propose an IFRS Practice Statement, non-mandatory guidance, with an exposure draft for public consultation in October 2026. But ISSB chair Emmanuel Faber was clear: "Providing material nature-related disclosures is not optional; IFRS S1 already requires that."
The obligation exists. October’s exposure draft for consultation tells you how to meet it.
For companies that rely on water, land, or agricultural inputs where the risks or opportunities are material, nature-related factors may already be material under IFRS S1 even without a standalone standard. And nature-related questions are already arriving through ESG assessments, CDP questionnaires, sustainability-linked loan covenants, and investor requests.
The structural problem might be familiar, as significant exposure may sit upstream. Many companies might not have begun to map it. And definitely, credible disclosure requires proper mapping.
This is the same data infrastructure gap that makes Scope 3 reporting so challenging, fragmented supplier data and minimal structured collection workflow. At MOYA Analytics, our Cascade method was built on exactly this infrastructure problem: structured, supplier-engaged data collection designed to reduce the conflicts of interest dynamics in order to make nature disclosure workable when the exposure draft for consultation arrives in October.
Stay tuned to our LinkedIn page to stay ahead of what is coming.The exposure draft for consultation lands in October. That is closer than it feels.
Data in this post is drawn from the ISSB April 2026 update on nature-related disclosures: https://www.ifrs.org/news-and-events/news/2026/05/issb-agrees-proposed-way-forward-nature-related-disclosures/
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