한국환경복원기술학회지 (Journal of the Korean Society of Environmental Restoration Technology)

  • 제27권1호
  • /
  • Pages.55-70
  • /
  • 2024
  • /
  • 1229-3032(pISSN)
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  • 2733-5011(eISSN)
한국환경복원기술학회 (The Korea Society of Environmental Restoration Technology)
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TNFD 적용을 위한 국내 활용가능 데이터 적용 방안 검토

Review of Domestic Data Application Strategies for TNFD Implementation

  • 김은섭 (서울대학교 협동과정 조경학) ;
  • 김호석 (한국환경연구원) ;
  • 이동근 (서울대학교 농업생명과학대학 조경.지역시스템 공학부) ;
  • 최윤영 (한국환경연구원) ;
  • 김다슬 (서울대학교 농업생명과학연구원)
  • Kim, Eun-Sub (Interdisciplinary program in Landscape Architecture, Seoul National University) ;
  • Kim, Hoseok (Korea Environment Institute) ;
  • Lee, Dong-Kun (Department of Landscape Architecture and Rural System Engineering, College of Agriculture and Life Sciences, Seoul National University) ;
  • Choi, Yun-Yeong (Korea Environment Institute) ;
  • Kim, Da-Seul (Research Institute of Agriculture and Sciences, Seoul National University)
  • 투고 : 2023.12.19
  • 심사 : 2024.02.21
  • 발행 : 2024.02.29
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초록

The loss of biodiversity poses a significant threat not only to business sustainability and investment risk but also to societal well-being. Nature serves as a crucial driver for long-term business viability and economic prosperity. The Task Force on Nature-related Financial Disclosures (TNFD), established in September 2023, mandates that companies assess and disclose their impacts on nature. Despite this, many businesses lack a full understanding of their reliance on and impact upon natural capital and ecosystem services, leading to insufficient disclosures. This study evaluates the applicability of TNFD's assessment methodologies and indicators within a domestic context, highlighting the condition of nature and ecosystem services, and exploring potential synergies with national biodiversity policies. Our analysis suggests that TNFD necessitates a unique approach to the spatial and temporal data and methodologies traditionally employed in environmental impact assessments. This includes assessing the reciprocal influences of corporate activities on natural capital and ecosystem services via the LEAP framework. Moreover, in industries where the choice of specific indicators depends on unique sectoral traits, developing a standardized strategy for data and assessment indicators-adapted to local conditions-is crucial due to the variability in the availability of assessment tools and data. The proactive engagement of the private sector in ecosystem restoration projects is particularly promising for contributing towards national biodiversity objectives. Although TNFD is in its nascent phase, its global adoption by numerous companies signifies its potential impact. Successful implementation of TNFD is anticipated to deepen businesses' and financial institutions' understanding of natural capital and ecosystem services, thereby reinforcing their commitment to sustainable development.

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과제정보

본 논문은 환경부 한국환경산업기술원의 생태계 기반 탄소흡수원 조성·관리 기술개발사업(RS-2023-00218245)의 지원을 받아 작성되었습니다.

참고문헌

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