Industry insight
The International Sustainability Standards Board (ISSB) published draft proposals for nature-related disclosures. To develop these proposals, ISSB drew from the Taskforce on Nature-related Financial Disclosures (TNFD), and worked to ensure efficiency for companies that also apply Global Reporting Initiative (GRI) Standards or European Sustainability Reporting Standards (ESRS).
To help enable high-quality nature-related disclosures, the proposals take the form of a non-mandatory Practice Statement. In lieu of a new Standard, the Practice Statement uses the current International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards to avoid disrupting any efforts to implement those Standards or regional ISSB-aligned standards such as the United Kingdom Sustainability Reporting Standards (UK SRS).
If you would like to provide input on the proposals, ISSB opened a comment period through February 19, 2027. Through an online survey, you can give feedback on the content of the proposals — including whether to finalize the Practice Statement or issue nature-related content through a new Standard or another form.
Looking for more insight? Workiva has Industry Principals dedicated to gathering and sharing Sustainability & Carbon knowledge and expertise! For more insight, follow them — Alyssa Zucker or Esther Toth — on LinkedIn.
What's new & next
For Workiva AI
If your Sustainability Reporting Advanced workspace has Workiva AI enabled, you can soon click Start a workflow to select an Agent and prompt Workiva AI for help with dedicated reporting needs.
For example, you can select Sustainability Disclosure Agent to help assess and draft disclosures for sustainability reporting — depending on the frameworks enabled for your workspace:
- European Sustainability Reporting Standards (ESRS) — the ESRS Delegated Act of 2023, or the revised Standards adopted by the European Commission in 2026
- IFRS Sustainability Disclosure Standards, issued by the International Sustainability Standards Board (ISSB)
- UK Sustainability Reporting Standards (UK SRS), issued by the UK government in alignment with the ISSB
Given disclosure content drafted within a Document and the disclosure requirements (DRs) it should address, the Agent returns:
- Compliance scorecard, to assess the content's report-readiness and identify any gaps
- Action items, with specific guidance to resolve any gaps identified
- Reference guidance, for clarity of the requirements used to determine the scorecard and identify gaps
- Disclosure narrative, with a suggested rewrite of the content to enhance its report-readiness
For general AI-assistance with a framework, add its respective knowledge base to your Workiva AI chat to help summarize or clarify the Standards.
To learn more, view Use Workiva AI for sustainability reporting.
For Carbon
Emission factor library V5 is available! Now the default library for new reporting years, V5 can apply the most recent values from common industry datasets — including annual updates from major emission factor publishers and new country-specific emission factor assignments — to calculations in Workiva Carbon. To learn more, view Factor sources in Workiva Carbon.
Need to recalculate emissions? Your Workiva Carbon point of contact can help! To learn more, view Request recalculated emissions.
Want to stay current? Follow What's new in Sustainability Reporting and What's new in Carbon!
On the calendar
November 19 — Developer- and power-users are encouraged to attend Beverage Break: Eliminate the Click Tax. At this webinar, you'll explore how to replace your workspace members' manual interactions in the Workiva Platform with programmatic automations — including Scripting, Custom Fields, Integrated Automations, and the new Workiva API Documentation Model Context Protocol (MCP) server — to help streamline sustainability reporting at-scale. Register today!
Share your thoughts
New to Workiva Community, the Workiva AI Prompt Library features Sustainability-specific prompts to help save time, reduce analysis paralysis, and turn data into actionable insights — from assessing disclosures to uncovering insights in your Factbook and prior year's sustainability reporting — with Workiva AI. You can also share your own prompts and up-vote others' that you find helpful. Learn more in the Community!
Your data security and privacy comes first! When you use Workiva AI, your data stays within your workspace, fully encrypted, and is never used to train third-party large language models (LLMs). You can use Workiva AI with confidence, without compromising the governance, privacy, and trust your reporting depends on.
In addition, the Community provides opportunities to engage with and learn from subject-matter experts (SMEs), advisory partners, and other sustainability reporters. Join the conversation in these threads:
- Community Connect: Sustainability, to learn from industry professionals and peers as you collaborate and share insights, challenges, and solutions
- Sustainability Management, to discuss best practices and experiences with sustainability reporting — in general and within the Workiva Platform
- What's new in Sustainability, to learn the latest enhancements of Sustainability Reporting features
- Sustainability Feedback, to share and support ideas on how to improve Sustainability Management features
- Beverage Breaks, to learn directly from SMEs, partners, and other experienced sustainability reporters
Questions?
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