The Taskforce on Nature-related Financial Disclosures (TNFD) describes four realms of nature, and one of these is Oceans.
Oceans (B): Oceans are a critical realm of nature that the TNFD focuses on, recognizing their significant role in global ecosystems, climate regulation, and biodiversity.
People (A): While people are integral to sustainability discussions, they are not one of the four realms of nature defined by the TNFD.
Biodiversity (C): Biodiversity is a crucial concept within the TNFD framework, but the specific realms of nature referred to by the TNFD include Oceans as one of the main categories.
[References:, Taskforce on Nature-related Financial Disclosures (TNFD) documentation, CFA ESG Investing Principles, , ======, , , ]
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