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Conceptual Foundations Discussion Paper

October 20, 2025

TISFD’s Conceptual Foundations, once finalised, will establish key terms,definitions and concepts to enable different stakeholders to speak the same language when discussing social and inequality-related issues.  

They will provide a basis from which to develop a disclosure framework for reporting social- and inequality-related impacts, dependencies, risks and opportunities -a beta version of which will be released by TISFD in Spring 2026.

“Understanding TISFD’s Conceptual Foundations Discussion Paper” interview with Simon Rawson and report cover

On Topic: Understanding TISFD's Conceptual Foundations Discussion Paper

Executive Director Simon Rawson explains what they are, why they matter and how they lay the foundations for a global framework for inequality and social-related financial disclosures. Read the full interview here.

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