The Taskforce on Nature-related Financial Disclosures (TNFD) refers to both the international organizing body and the disclosure framework it developed. Throughout this article, the term TNFD is used to encompass both the organization and the framework to ensure precision while maintaining conciseness. TNFD has emerged as a key mechanism for integrating nature-related risks and opportunities into corporate decision-making, extending the scope of existing environmental, social, and governance (ESG) and climate-related disclosures. As TNFD adoption remains at an early diffusion stage, empirical evidence on its global uptake and sectoral characteristics is still limited, particularly in nature-dependent industries such as forestry and environmental services. This study provides an exploratory mapping of global TNFD adoption patterns using the complete list of TNFD adopting organizations disclosed on the official TNFD platform as of June 2025. A total of 584 organizations across 54 countries were analyzed, with a focused examination of forestry- and environment-related entities. Rather than testing causal relationships, this research adopts a descriptive and structural analytical approach to identify geographic, institutional, and sectoral patterns of adoption. The results reveal a strong concentration of TNFD adoption in developed economies and corporate entities, while forestry-specific adopters remain limited in number. Notably, TNFD adoption does not appear to correlate with forest resource endowment, suggesting that governance capacity and financial disclosure readiness are more influential than ecological conditions. Based on these findings, the study discusses strategic implications for forestry and environmental organizations and proposes a conceptual framework for advancing nature-related financial disclosure in the sector. This research contributes an early-stage empirical foundation for understanding TNFD diffusion and offers practical insights for policymakers, corporations, and researchers seeking to operationalize nature-related disclosure frameworks.

This study assesses long-term structural changes in greenhouse gas (GHG) intensity across 38 OECD member countries over the period of 2000–2020 using a multidimensional Z-score standardization framework. GHG intensity was measured using three activity-based indicators—emissions per unit of land area, per capita emissions, and emissions per unit GDP—which were then aggregated into a Composite GHG Intensity Score (GHGIS) to facilitate cross-country comparison while accounting for differences in territorial scale, demographic structure, and economic output. The results reveal substantial heterogeneity in both the level and trajectory of composite GHG intensity across OECD member states. Countries such as Sweden (ΔScore = −0.84) and Denmark (ΔScore = −0.67) demonstrated a decrease in GHGIS, reflecting relative improvements in emission efficiency, while Korea (ΔScore = +0.92) and Türkiye (ΔScore = +1.15) recorded positive shifts in relative positioning over the study period. Several countries, including the United Kingdom, Germany, Japan, and Israel, exhibited divergent trends across land-, population-, and GDP-based measures, highlighting the multidimensional nature of national emission structures. These findings demonstrate that relative changes in GHG intensity vary across structural dimensions and cannot be adequately characterized by single-indicator measures alone. While the analysis does not identify causal drivers of observed patterns, the standardized composite framework provides a transparent and replicable tool for examining long-term comparative shifts in multidimensional emission intensity. By applying a consistent methodology across all OECD member countries over two decades, the study contributes to comparative assessments of structural GHG intensity dynamics.

Following successful national forest restoration projects, South Korea has designated and operates Leading Forest Management Zones (LFMZs) to improve forest quality and promote sustainable use. The objective of this study is to comparatively evaluate the operational characteristics of 26 LFMZs (5 national and 21 private forests) based on complete long-term data from 2013 to 2024 and to identify ownership-based structural differences in integrated forest management performance. Five core indicators representing the forest management cycle (afforestation, timber harvest, forest products, forest roads, and forest tending) were analyzed using multivariate statistical methods. Permutational Multivariate Analysis of Variance (PERMANOVA) results revealed statistically significant structural differences between national and private forest management systems (F = 13.22, p = 0.001, R² = 0.47). Non-metric multidimensional scaling (NMDS) identified forest road development and timber harvest intensity as the primary drivers of these differences. National forest LFMZs exhibited consistently higher and more balanced management intensity across all indicators, supported by stable institutional frameworks and professional management capacity. In contrast, private forest LFMZs showed substantial variability in performance, reflecting differences in ownership structure and regional conditions. Correlation analysis further demonstrated strong positive relationships among afforestation, forest tending, forest road development, and timber harvest, underscoring the importance of integrated forest management. These findings provide empirical evidence to support differentiated, ownership-sensitive forest management strategies and contribute to strengthening sustainable forest governance in South Korea under climate change and socio-economic transitions.