TNFD·Explainer·Data and evidence
A practical TNFD reporting pack should convert LEAP assessment work into controlled, disclosure-ready evidence. The minimum pack should include a scoping sheet, location register, dependency and impact register, risk and opportunity register, metrics matrix, evidence register and TNFD disclosure checklist.
Helps you decideWhich registers and checklists should be completed before drafting a first TNFD-aligned disclosure.
Reviewed 11 Aug 2026
6 min
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TNFD·Comparison·Framework interoperability
TNFD and ESRS have strong correspondence, but they serve different reporting decisions. TNFD is a voluntary framework with an ISSB-style financial-materiality baseline and an optional additional impact lens.
Helps you decideWhat can be reused, what must be adjusted, and how to avoid an unsupported equivalence or compliance claim.
Reviewed 11 Aug 2026
11 min
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TNFD·Toolkit·Metrics and methodologies
A package-level toolkit containing TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.pdf; TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.docx, with 4 related Knowledge Hub guides.
Helps you decideWhich package files and related guides belong to this toolkit?
Reviewed 11 Aug 2026
3 min
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TNFD·Toolkit·Assurance and controls
A package-level toolkit containing LRA_TNFD_Tools_Data_Assurance_and_Portfolio_Registers.xlsx, with 5 related Knowledge Hub guides.
Helps you decideWhich package files and related guides belong to this toolkit?
Reviewed 11 Aug 2026
3 min
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TNFD·Toolkit·Data and evidence
A package-level toolkit containing 01_Sensitive_Location_Assessment_Register.csv; 02_Geospatial_Data_and_Map_QA_Register.csv; 03_Value_Chain_Prioritisation_and_Traceability_Register.csv; 04_Nature_Dependency_Register.csv; 05_Nature_Impact_and_State_of_Nature_Register.csv; 06_Evidence_and_Control_Register.csv; 07_Update_Trigger_Register.csv, with 5 related Knowledge Hub guides.
Helps you decideWhich package files and related guides belong to this toolkit?
Reviewed 11 Aug 2026
3 min
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TNFD·Decision guide·Metrics and methodologies
A credible TNFD nature target identifies the material dependency, impact, risk or opportunity it addresses; the locations and value-chain boundary covered; the baseline and reference condition; the metric and method; the target date and interim milestones; the actions and resources expected to deliver the result; and the governance process for monitoring, revision and missed performance. Organisation-wide targets can support strategic direction, but they should not replace location-associated targets where the nature issue is local.
Helps you decideTNFD Nature Targets: Baselines, Locations, Value Chains and Progress
Reviewed 11 Aug 2026
11 min
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TNFD·Decision guide·Data and evidence
A TNFD supplier questionnaire should not ask every supplier for a full biodiversity assessment. Start with a small set of fields that identify the supplier, product or commodity, activity, origin and location confidence, material water or biodiversity interfaces, controls, incidents, evidence and data gaps.
Helps you decideWhich suppliers need which questions and evidence, at what granularity, for which decision and by when?
Reviewed 10 Aug 2026
13 min
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TNFD·Decision guide·Metrics and methodologies
TNFD does not ask organisations to publish every nature metric they can calculate. Its architecture distinguishes core global and core sector disclosure metrics, additional global and additional sector disclosure metrics, and assessment metrics used internally.
Helps you decideTNFD Metrics and Targets: Core Global, Sector and Additional Metrics Explained
Reviewed 11 Aug 2026
11 min
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TNFD·Comparison·Framework interoperability
TNFD deliberately uses the TCFD’s four-pillar architecture and carries all 11 TCFD recommended disclosures into nature reporting, with three additions for nature: Governance C on human rights and stakeholder engagement, Strategy D on priority locations, and a separate Risk and Impact Management A(ii) disclosure for upstream and downstream value-chain assessment. Climate governance, ERM, scenario governance, annual-report controls and financial-planning connections can be reused.
Helps you decideWhich governance, risk and reporting infrastructure can be reused and which nature-specific evidence and processes must be added.
Reviewed 11 Aug 2026
9 min
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TNFD·Decision guide·Materiality and scope
DIROs are the four connected issue types at the centre of TNFD. Dependencies describe how an organisation relies on environmental assets and ecosystem services.
Helps you decideHow to distinguish and connect DIROs without double counting, unsupported causality or generic nature-risk wording.
Reviewed 11 Aug 2026
9 min
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TNFD·Decision guide·Data and evidence
The Taskforce on Nature-related Financial Disclosures (TNFD) provides a voluntary, market-led framework for reporting nature-related dependencies, impacts, risks and opportunities - DIROs. Its 14 recommended disclosures sit under four familiar pillars: governance, strategy, risk and impact management, and metrics and targets.
Helps you decideHow to structure the first assessment and report without mistaking the framework for a checklist or claiming more alignment than the evidence supports.
Reviewed 11 Aug 2026
9 min
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TNFD·Decision guide·Materiality and scope
The nature mitigation hierarchy is a sequence, not a menu. An organisation should first seek to avoid negative impacts, then minimise or reduce impacts that cannot be avoided, and restore or regenerate affected nature.
Helps you decideTNFD Mitigation Hierarchy: Avoid, Minimise, Restore and Offset Explained
Reviewed 11 Aug 2026
11 min
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TNFD·Decision guide·Data and evidence
A TNFD value-chain assessment can begin before every origin is fully traceable. Define relevant sectors, activities, products, commodities and upstream/downstream stages; then prioritise where dependency or impact pathways may be greatest using business volume or spend together with geography, ecological sensitivity, operational criticality, leverage and uncertainty.
Helps you decideWhich sectors, commodities, suppliers, geographies and downstream pathways require deeper assessment?
Reviewed 10 Aug 2026
10 min
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TNFD·Decision guide·New standards and transition
A credible TNFD-aligned nature transition plan is a forward-looking, governed part of strategy - not a list of biodiversity projects. It should explain how the organisation will respond to its material nature-related dependencies, impacts, risks and opportunities (DIROs); change its business model and value chain where necessary; allocate capital and operating resources; act in priority locations; engage Indigenous Peoples, Local Communities and affected stakeholders; set measurable targets; and monitor delivery.
Helps you decideNature Transition Plans: What a Credible TNFD-Aligned Plan Should Contain
Reviewed 11 Aug 2026
11 min
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TNFD·Decision guide·Data and evidence
ENCORE, IBAT and Aqueduct answer different screening questions. ENCORE indicates potential dependencies and pressures associated with sectors and economic activities.
Helps you decideWhich screening lens is suitable and what validation is needed?
Reviewed 10 Aug 2026
7 min
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TNFD·Decision guide·Omissions and claims
TNFD Strategy A-D should read as one connected story rather than four isolated disclosures. Strategy A identifies material nature-related dependencies, impacts, risks and opportunities over the organisation’s short, medium and long term and connects them to locations, pathways and metrics.
Helps you decideWhat material DIROs exist, where and over which horizons; how they affect the business model, value chain, strategy and financial planning; how resilient the strategy is; and which priority locations
Reviewed 10 Aug 2026
16 min
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TNFD·Decision guide·Materiality and scope
TNFD scenario analysis is a structured way to ask how an organisation’s strategy and financial planning might perform under different plausible combinations of nature loss, climate change and market or policy response. A first-year exercise can be qualitative and proportionate.
Helps you decideTNFD Scenario Analysis and Nature Resilience: A Practical First-Year Approach
Reviewed 11 Aug 2026
10 min
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TNFD·Decision guide·Materiality and scope
TNFD nature-related risk is not a generic label for “biodiversity concern”. It is a potential threat to an organisation arising from its own and wider society’s dependencies and impacts on nature.
Helps you decideWhat type of nature-related risk exists, through which pathway, over what time horizon, and how should it enter the organisation’s risk system?
Reviewed 10 Aug 2026
13 min
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TNFD·Decision guide·Materiality and scope
A TNFD-aligned risk and impact management process should cover both direct operations and the upstream and downstream value chain, while making the differences between them visible. Direct operations can normally be assessed using asset, site, permit, production and incident data.
Helps you decideTNFD Risk and Impact Management: Processes for Direct Operations and Value Chains
Reviewed 11 Aug 2026
10 min
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TNFD·Decision guide·Reporting boundaries
TNFD for real estate and infrastructure should be built around an asset and project register that preserves location, lifecycle stage, ownership and operational control. The assessment should cover land-use change, water, ecosystem services, construction materials, pollution, urban heat and flood resilience, tenant or operator activities, and the development pipeline.
Helps you decideWhich assets, projects, materials and tenant-controlled activities create material nature dependencies, impacts, risks and opportunities over the lifecycle?
Reviewed 10 Aug 2026
11 min
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TNFD·Decision guide·Data and evidence
A TNFD nature-related opportunity should not be recorded merely because an activity sounds green. It should connect a material dependency, impact, risk or strategic need to an activity that can create positive outcomes for the organisation and nature.
Helps you decideIs the proposed activity a credible nature-related opportunity, what investment and safeguards are required, and what can be claimed publicly?
Reviewed 10 Aug 2026
13 min
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TNFD·Decision guide·Metrics and methodologies
No. TNFD does not require every organisation to calculate one universal biodiversity-footprint score. TNFD asks organisations to disclose material nature-related dependencies, impacts, risks and opportunities using appropriate metrics, including core global, sector and additional metrics.
Helps you decideDoes TNFD Require a Biodiversity Footprint? Metrics, Models and False Precision
Reviewed 11 Aug 2026
8 min
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TNFD·Decision guide·Metrics and methodologies
TNFD's core global disclosure metrics are intended to create a consistent cross-sector starting point, not a universal table that every organisation fills in identically. The current architecture groups 14 core global indicators around dependencies and impacts on nature and nature-related risks and opportunities.
Helps you decideTNFD Core Global Disclosure Metrics: Land, Water, Pollution, Resources and Nature Risk
Reviewed 11 Aug 2026
10 min
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TNFD·Decision guide·Materiality and scope
TNFD does not prescribe one universal materiality lens for every reporter. It recommends the ISSB definition of material information as the baseline for disclosures aimed at primary users of general purpose financial reports.
Helps you decideTNFD Materiality Explained: Financial, Impact and Double Materiality Approaches
Reviewed 11 Aug 2026
9 min
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TNFD·Decision guide·Materiality and scope
A TNFD sensitive-location assessment should test five non-exclusive criteria: biodiversity importance; high ecosystem integrity; rapid decline in ecosystem integrity; high physical water risk; and importance for ecosystem-service provision. A protected-area overlap is therefore one signal, not the whole test.
Helps you decideDoes this location meet one or more sensitive-location criteria, and what ecological scale should be used for deeper assessment?
Reviewed 10 Aug 2026
9 min
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TNFD·Decision guide·Materiality and scope
Under the TNFD Recommendations, priority locations are locations that are material locations and/or sensitive locations. A sensitive location can therefore be a priority location even before the organisation concludes that the related dependency, impact, risk or opportunity is material.
Helps you decideWhich locations qualify as priority locations, at what granularity, and what should be disclosed?
Reviewed 10 Aug 2026
10 min
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TNFD·Decision guide·Metrics and methodologies
Prepare is the decision and reporting phase of LEAP, not simply the moment when the report is drafted. It converts material dependencies, impacts, risks and opportunities into response and resource-allocation decisions; sets controlled targets and performance measures; confirms governance and engagement; performs a disclosure gap assessment; obtains management and board approvals; and establishes a repeat cycle.
Helps you decideWhat will the organisation do, measure, approve and disclose - and how will progress feed the next LEAP cycle?
Reviewed 10 Aug 2026
10 min
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TNFD·Decision guide·Reporting boundaries
The Locate phase converts a broad view of the business into a spatially explicit set of assessment locations. Start by defining the span of sectors, activities, products, commodities and value chains; screen where dependencies and impacts may be moderate or high; geolocate those interfaces at the best defensible precision; and overlay sensitive-location criteria.
Helps you decideWhere should the organisation Evaluate dependencies and impacts in detail?
Reviewed 10 Aug 2026
11 min
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TNFD·Decision guide·Materiality and scope
The Evaluate phase explains how the organisation and nature affect one another. It links business activities and impact drivers to environmental assets, changes in the state of nature and ecosystem services; identifies the organisation’s dependencies and impacts; measures them where possible; and, where an impact-materiality lens is used, determines which impacts are material under that lens.
Helps you decideWhat are the organisation’s dependency and impact pathways, and which require measurement or escalation?
Reviewed 10 Aug 2026
11 min
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TNFD·Decision guide·Materiality and scope
The Assess phase translates the dependency and impact pathways identified in Evaluate into nature-related risks and opportunities for the organisation. It identifies corresponding physical, transition and systemic pathways; tests whether existing controls and risk processes are adequate; measures likelihood, magnitude, velocity and financial effects proportionately; prioritises items against other enterprise risks; and applies the organisation’s stated materiality approach to decide what should be disclosed.
Helps you decideWhich nature-related risks and opportunities require treatment, escalation, financial analysis and disclosure?
Reviewed 10 Aug 2026
11 min
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