Its assessment used 151 criteria derived from the recommendations of the Taskforce on Nature-related Financial Disclosures (TNFD), a global initiative that provides guidance for nature-related corporate disclosures. SDG Institute said its 2025 Analysis of TNFD Disclosures in South Korea was the first comprehensive assessment of nature-related reporting by the country’s listed companies. Even among those companies, the average disclosure rate across the 151 criteria was just 19.6 per cent. However, the disclosure rate for core indicators measuring nature-related risks and opportunities was only 3.4 per cent. Consumer goods companies recorded a disclosure rate of 13.4 per cent, despite their dependence on natural resources and raw materials.