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This report contains a summary of feedback on TISFD’s Conceptual Foundations Discussion Paper.

TISFD’s conceptual foundations define key terms and concepts to clarify the complex interactions between people, businesses and financial institutions. They provide shared language to support consistent understanding and discussion of people-related issues among different stakeholders. A first version of the conceptual foundations was published as a Discussion Paper in October 2025.

Between October and December 2025, TISFD gathered feedback through a set of engagement events, including in-person roundtables hosted in Sao Paolo and Belém in Brazil, and Tokyo and Osaka in Japan, as well as 13 different virtual sessions, webinars and roundtables with the TISFD Regional Councils, Alliance, Knowledge Partners and other stakeholders. In total, the engagement events involved nearly 500 participants across regions. Additional feedback was collected via a structured survey, with nearly 80 organisations across business, finance, labour, civil society and international organisations submitting over 400 comments.

Feedback was reviewed to identify common themes, with recurring points prioritised and other inputs assessed on a case-by-case basis with a view to identifying actionable suggestions for improvement. This report outlines these themes and how TISFD has incorporated them into a revised version of the conceptual foundations, included as Section 3 in the TISFD Framework Beta Version 0.1.