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  "documentTitle": "Our Impact Plan 2023",
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      "text": "TNFD: In 2022, the TNFD, of which KPMG is a member, launched the second version of its beta framework for nature-related risk and opportunity management and disclosure. The market-led, science-based TNFD framework aims to enable companies and financial institutions to integrate nature into decision making.",
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      "text": "ISSB: In 2022, one of the ISSB's main focuses was on developing global reporting standards for climate and sustainability-related matters. Our membership in the ISSB Integrated Reporting and Connectivity Council and the Technical Reference Group shows our commitment to support this effort.",
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      "text": "Sustainability reporting resource center: In November 2022, we launched our sustainability reporting resource center, which provides guidance on getting ready for the ISSB's IFRS Sustainability Disclosure Standards.",
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      "text": "WEF International Business Council: To promote alignment among existing metrics and disclosure frameworks, WEF and its partners have identified a set of universal metrics and disclosures — the Stakeholder Capitalism Metrics. KPMG continues to support the Stakeholder Capitalism Metrics initiative, and in FY22, the WEF group's efforts were focused on encouraging key players and standard setters to continue working together toward a global baseline.",
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      "text": "Sustainability survey: On a biannual basis, KPMG analyzes sustainability reporting to provide business leaders with meaningful insights on how they can improve existing levels of disclosure. The findings in our 2022 Survey of Sustainability Reporting reflect on the current state of reporting and overarching business strategies that can enable companies to meet increasing regulatory expectations.",
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      "text": "TCFD: The TCFD, of which KPMG is a member, has developed recommendations for more effective climate-related disclosures. The recommendations are structured around four thematic areas that represent core elements of how organizations operate: governance, strategy, risk management, and metrics and targets.",
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      "text": "2022 was a year of intense activity for ESG reporting standard setting, with a significant pace of development. As focus continues to shift to the impact businesses have on the world around them, demand for transparency and accountability around ESG has increased.",
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