• Driver of nature change: Land/freshwater/ ocean-use change

    Total spatial footprint (C1.0)

    Total spatial footprint (km2) (sum of):

    • Total surface area controlled/ managed by the organisation, where the organisation has control (km2);
    • Total disturbed area (km2); and
    • Total rehabilitated/restored area (km2).
    For the purposes of the core global disclosure metric:

    • Sustainably managed refers to the UN FAO definition of sustainable forest management (see glossary);
    • An organisation may provide information additional to the GET to define the type of ecosystem, such as regional or local classifications;
    • An organisation should provide additional detail on the type of forest, where applicable (e.g. semi-natural forests); and
    • Business activity refers to core business activities/stages of the value chain. A forest sector company should follow the same approach as defined in the FSG Nature Positive Roadmap: forest production, processing and manufacturing, downstream.

    No further guidance.

    N/A

    N/A

  • Driver of nature change: Pollution/ pollution removal

    Pollutants released to soil split by type (C2.0)

    Pollutants released to soil (tonnes) by type, referring to sector-specific guidance on types of pollutants

    Pollutants to report under the core global disclosure metric include:

    • Pesticides from forestry operations;
    • Nitrogen;
    • Phosphorus;
    • Perfluoroalkyl and polyfluoroalkyl substances (PFAS); and
    • Ash (e.g. from boilers in processing and manufacturing activities).
    In determining which pollutants to report, an organisation should consider:

    • The FAO and WHO definitions of highly hazardous pesticides, with an emphasis on extremely hazardous and highly hazardous pesticides (class 1A and 1B, respectively);
    • The chemicals included in the list of banned persistent organic pollutants (POPs) of the Stockholm Convention;
    • Other pollutants that are not inherently hazardous, but where significant quantities or poor disposal practices may be damaging, including fertilisers, wood debris and bark accumulation from forestry operations, non-recyclable paper, rejects from recycling processes or other solid waste; and
    • Pollutants of concern identified during engagement with stakeholder groups.

    Ashrafi et al. (2015); IFC (2007); OECD and UNEP (2013); UNEP and WHO (2016); The Stockholm Convention (2001); WBCSD-FSG (2022); WHO (2019); WRI and WBCSD (2015)

    N/A

    N/A

  • Driver of nature change: Resource use/replenishment

    Quantity of high-risk natural commodities sourced from land/ocean/ freshwater (C3.1)

    Quantity of high-risk natural commodities82 (tonnes) sourced from land/ocean/freshwater, split into types, including proportion of total natural commodities.

    For forestry and paper sector organisations reporting the core global metric:

    • This metric only applies to procured volumes;
    • High-risk natural commodities refers to certified and non- certified materials sourced. These should be broken down by regions classified as high risk and low risk according to the company risk assessment. This includes both from natural ecosystems and established plantations; and
    • For wood products, types refers to biomass, pulp or wood;
    In reporting the core global metric, an organisation should:

    • Provide information on the organisation’s traceability and due diligence systems.

    TNFD

    80 Water consumption is equal to water withdrawal less water discharge. Reference: GRI (2018) GRI 303-5. 81 Surface water; groundwater; seawater; produced water; third-party water. Reference: GRI (2018) GRI 303-3. 82 Users should refer to the Science Based Targets Network (SBTN) High Impact Commodity List (HICL) and indicate what proportion of these commodities represent threatened and CITES listed species.

    N/A

    N/A

  • Driver of nature change: Resource use/replenishment

    Quantity of high-risk natural commodities sourced from land/ocean/ freshwater (C3.1)

    Quantity of high-risk natural commodities83 (tonnes) sourced under a sustainable management plan or certification programme, including proportion of total high- risk natural commodities.

    In reporting the core global metric, an organisation should:

    • Note that this metric only applies to procured volumes;
    • Provide information on the forest management conditions for the wood or fibre, such as whether these are certified by a broadly recognised third party certification system with a global presence, such as the Forest Stewardship Council (FSC), Programme for the Endorsement of Forest Certification (PEFC) and Sustainable Forestry Initiative (SFI). “Controlled Wood”, “Controlled Sources” or “SFI Fiber Sourcing” are excluded from this definition;
    • Refer to the FAO definition of sustainable forest management (see glossary).

    TNFD

    83 Users should refer to the Science Based Targets Network (SBTN) High Impact Commodity List (HICL) and indicate what proportion of these commodities represent threatened and CITES listed species.

    N/A

    N/A