| Governance |
a) The board's oversight of nature-related dependencies, impacts, risks, and opportunities |
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| b) Management's role in assessing and managing nature-related dependencies, impacts, risks, and opportunities |
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| c) Human rights policies and engagement activities, and oversight by the board and management, with respect to indigenous peoples, local communities, affected and other stakeholders, in the organization's assessment of, and response to, nature-related dependencies, impacts, risks, and opportunities |
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| Strategy |
a) The nature-related dependencies, impacts, risks, and opportunities the organization has identified over the short, medium, and long term |
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| b) The effect nature-related dependencies, impacts, risks, and opportunities have had on the organization's business model, value chain, strategy, and financial planning, as well as any transition plans or analysis in place |
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| c) The resilience of the organization's strategy to nature-related risks and opportunities, taking into consideration different scenarios |
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| d) The locations of assets and/or activities in the organization's direct operations and, where possible, upstream and downstream value chain(s) that meet the criteria for priority locations |
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| Risk management |
a) The processes for identifying, assessing, and prioritizing nature-related dependencies, impacts, risks, and opportunities in its upstream and downstream value chain(s) |
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| b) The processes for managing nature-related dependencies, impacts, risks, and opportunities |
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| c) How processes for identifying, assessing, prioritizing, and monitoring nature-related risks are integrated into and inform the organization's overall risk management processes |
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| Metrics and targets |
a) The metrics used by the organization to assess and manage material nature-related risks and opportunities in line with its strategy and risk management process |
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| b) The metrics used by the organization to assess and manage dependencies and impacts on nature |
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| c) The targets and goals used by the organization to manage nature-related dependencies, impacts, risks, and opportunities and its performance against these |
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