Group 1: Core Insights - The ISSB is advancing its work on sustainability disclosure standards, focusing on biodiversity, ecosystems, and human capital as critical topics for corporate sustainability [2] - The ISSB has included research projects on BEES and human capital in its work plan for 2024-2026, indicating their importance for stakeholder information needs [2] Group 2: BEES Research Project - A staff document related to the BEES project will be released in October 2025, aiming to analyze whether the TNFD framework can assist the ISSB in meeting investor information needs regarding nature-related risks and opportunities [3] - The TNFD framework is investor-oriented and closely aligned with ISSB standards, integrating elements from the CDSB framework and SASB standards, which supports its adoption by the ISSB [4] - Since its release in 2023, over 620 organizations have adopted the TNFD framework, covering 64 out of 77 SASB sustainable industry classification system sectors [4] Group 3: TNFD Framework Coverage - The TNFD framework addresses two main areas of investor information needs: areas already required by IFRS S1 but needing additional guidance, and areas not explicitly required but urgently needed by investors [5] - It also covers potential related areas such as the impact of international policies and national regulations on corporate governance and strategy regarding nature [5] Group 4: Human Capital Research Project - A staff document for the human capital research project will also be released in October 2025, focusing on providing project updates and a structured analysis method to address the broad themes and varying market maturity [6] - The structured analysis method will focus on "dependencies and impacts" and "risks and opportunities" related to human capital [7] Group 5: Human Capital Dimensions - The "dependencies and impacts" dimension will focus on key resources and relationships, while the "risks and opportunities" dimension will analyze risks and opportunities through three channels: workers, other resources and relationships [8] - The importance of different types of workers varies based on business models, strategies, and external environments, which can lead to operational risks if specific skilled workers are not recruited [10] Group 6: Terminology Issues - There are discrepancies in the definition of "human capital" across different fields, which may affect communication and progress in the research project, necessitating feedback from the ISSB on terminology usage [9] - The ISSB will further refine the TNFD framework to align with IFRS S1 goals and assess the necessity and feasibility of developing standards based on structured analysis feedback [9]