Disclosure guides

Disclosure guides

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1. TNFD·ToolkitTNFD DIRO, Financial Effects and Disclosure Working Toolkit
2. TNFD·ToolkitTNFD Tools, Data, Assurance and Portfolio Registers
3. TNFD·ToolkitTNFD Location, Value Chain, Dependency, Impact and Evidence Registers
4. TNFD·ExplainerTNFD Reporting Checklist and Free LEAP Deliverables Pack
5. TNFD·ComparisonTNFD vs ESRS E4: Nature-Related Financial Disclosure and Double Materiality Compared
6. TNFD·Decision guideTNFD Nature Targets: Baselines, Locations, Value Chains and Progress
7. TNFD·Decision guideTNFD Supplier Questionnaire: What Nature Data to Request Without Overburdening SMEs
8. TNFD·Decision guideTNFD Metrics and Targets: Core Global, Sector and Additional Metrics Explained
9. TNFD·ComparisonTNFD vs TCFD: Nature-Related and Climate-Related Financial Disclosures Compared
10. TNFD·Decision guideTNFD DIROs Explained: Dependencies, Impacts, Risks and Opportunities
11. TNFD·Decision guideTNFD Explained: Recommendations, LEAP, DIROs and How to Start Nature-Related Reporting
12. TNFD·Decision guideTNFD Mitigation Hierarchy: Avoid, Minimise, Restore and Offset Explained
13. TNFD·Decision guideTNFD Value Chain Assessment: Suppliers, Commodities, Traceability and Data Gaps
14. TNFD·Decision guideNature Transition Plans: What a Credible TNFD-Aligned Plan Should Contain
15. TNFD·Decision guideENCORE, IBAT and Aqueduct for TNFD: What Each Tool Can and Cannot Do
16. TNFD·Decision guideTNFD Strategy Disclosures: DIROs, Business Model, Resilience and Priority Locations
17. TNFD·Decision guideTNFD Scenario Analysis and Nature Resilience: A Practical First-Year Approach
18. TNFD·Decision guideTNFD Nature-Related Risks: Physical, Transition and Systemic Risk Explained
19. TNFD·Decision guideTNFD Risk and Impact Management: Processes for Direct Operations and Value Chains
20. TNFD·Decision guideTNFD for Real Estate and Infrastructure: Sites, Construction Materials and Urban Nature
21. TNFD·Decision guideTNFD Nature-Related Opportunities: Resource Efficiency, Products and Nature-Based Solutions
22. TNFD·Decision guideDoes TNFD Require a Biodiversity Footprint? Metrics, Models and False Precision
23. TNFD·Decision guideTNFD Core Global Disclosure Metrics: Land, Water, Pollution, Resources and Nature Risk
24. TNFD·Decision guideTNFD Materiality Explained: Financial, Impact and Double Materiality Approaches
25. TNFD·Decision guideTNFD Sensitive Locations: Protected Areas, Ecosystem Integrity, Water Risk and Services
26. TNFD·Decision guideTNFD Priority Locations Explained: Selection Criteria, Granularity and Disclosure
27. TNFD·Decision guideTNFD Prepare Phase: Responses, Targets, Governance and Disclosure Readiness
28. TNFD·Decision guideTNFD Locate Phase: Mapping Business Activities, Value Chains and Sensitive Locations
29. TNFD·Decision guideTNFD Evaluate Phase: Environmental Assets, Ecosystem Services, Dependencies and Impacts
30. TNFD·Decision guideTNFD Assess Phase: Turning Nature Dependencies and Impacts into Business Risks and Opportunities
31. TNFD·Decision guideTNFD LEAP Approach: A Step-by-Step Guide to Locate, Evaluate, Assess and Prepare
32. TNFD·Decision guideTNFD and the ISSB Nature Project: What Companies Should Prepare for in 2026
33. TNFD·Decision guideClimate and Nature Reporting Together: How to Integrate TCFD, IFRS S2 and TNFD
34. TNFD·ComparisonTNFD vs GRI 101 Biodiversity: Key Differences and Practical Interoperability
35. TNFD·Decision guideTNFD for Insurers: Underwriting, Investments and Nature-Related Risk
36. TNFD·Decision guideNature Impacts and State of Nature: Drivers, Condition, Extent and Species
37. TNFD·ExplainerPhased TNFD Adoption What to Disclose in Year One and How to Expand Coverage
38. TNFD·Decision guideHow to Prepare a TNFD-Aligned Report: Complete Step-by-Step Guide
39. TNFD·Decision guideTNFD for Mining, Energy and Heavy Industry: Sites, Water, Biodiversity and Communities
40. TNFD·Decision guideTNFD Governance Disclosures: Board Oversight, Management Roles and Stakeholder Engagement
41. TNFD·ExplainerThe Six TNFD General Requirements: Materiality, Scope, Location, Integration, Time Horizons and Engagement
42. TNFD·Decision guideTNFD Financial Effects: nature dependencies, impacts, revenue, costs, capex, assets, liabilities, cash flows, scenarios and access to finance
43. TNFD·Decision guideTNFD for Asset Managers and Asset Owners: Portfolio Hotspots, Engagement and Disclosure
44. TNFD·Decision guideTNFD for Banks: Loan Portfolios, Borrower Locations and Nature-Related Credit Risk
45. TNFD·Decision guideTNFD for Food and Agriculture: Commodities, Water, Soil, Pollination and Traceability
46. TNFD·ExplainerTNFD Gap Assessment How to Test LEAP Data Governance and Disclosure Readiness
47. TNFD·ExplainerCommon TNFD Reporting Mistakes Generic Nature Risk Missing Locations and Weak DIRO Logic
48. TNFD·Decision guideIndigenous Peoples, Local Communities and FPIC in TNFD Reporting
49. TNFD·Decision guideNature Dependencies and Ecosystem Services: How to Map What Your Business Relies On
50. TNFD·Decision guideGeospatial Data for TNFD: Coordinates, Maps, Data Quality and Confidentiality
51. TNFD·Decision guideTNFD Data and Evidence Quality: Primary, Secondary, Proxy and Geospatial Information
52. TNFD·Decision guideWhat Does TNFD Adopter Mean Commitment Reporting Timing and Common Misunderstandings
53. TNFD·Decision guideTNFD Assurance Readiness: Evidence, Controls and Greenwashing Risks

How an LRA guide is built

Every answer follows the same discipline.

You should be able to stop reading after the first paragraph and still have what you came for. Everything below it exists so you can defend the answer to a reviewer.

1. 01
   Answer

   The question is stated as a reporting team would ask it, and settled in the opening lines.

2. 02
   Basis

   The official source and edition are named, and kept clearly apart from our reading of them.

3. 03
   Judgement

   The points the standard leaves open are marked, with what a defensible position looks like.

4. 04
   Action

   The answer links to the disclosures and evidence it affects, so a decision turns into fields to fill.

• Practitioner-written, then technically reviewed
• A named reviewer, with a date
• Requirements kept separate from practice and interpretation
• Stated update triggers for re-reading each answer

RK From the answer to the report Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS

GRI and ISSB-IFRS S1 & S2 Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by the standard setters LinkedIn

Coverage

Which frameworks have answers yet.

The guides tier is written framework by framework rather than thinly across all of them, so this says where the writing has actually reached. Disclosure cards, which cover the requirements themselves, run ahead of it.