Resolve the TNFD questions behind every disclosure.

TNFD·Pillar guide

Sensitive locations, priority locations and location data

The Locate phase end to end — assessment span, the five sensitivity criteria, priority-location selection and the register behind the map.

5 articles Read the guide →

TNFD·Pillar guide

Dependencies, ecosystem services and nature-related risk

The Evaluate and Assess phases — what the business relies on, what it changes, and the pathway from degraded nature to a financial effect.

13 articles Read the guide →

TNFD·Pillar guide

Impact measurement, targets and nature-outcome claims

Baselines for extent, condition and species, responses and targets you can evidence, and the bar a nature-positive claim has to clear.

7 articles Read the guide →

TNFD·Pillar guide

Data quality, screening tools and value-chain evidence

Grading primary, secondary and proxy information, what ENCORE, IBAT and Aqueduct can settle, and how to ask suppliers for less.

11 articles Read the guide →

TNFD·Pillar guide

TNFD for food and agriculture, mining and energy, real estate and infrastructure

Site, commodity and asset registers for farms, mines, heavy industry, energy projects, buildings and networks.

3 articles Read the guide →

TNFD·Pillar guide

TNFD for banks, investors and insurers

Where the lending, investment and underwriting boundary sits — and what a screening flag has to become before it changes a decision.

3 articles Read the guide →

TNFD·Pillar guide

Governance, strategy and assurance readiness

Governance A–C, Strategy A–D and pre-assurance work — who decided what, what the file must show and where wording becomes overclaiming.

11 articles Read the guide →

TNFD·Explainer·Data and evidence

TNFD Reporting Checklist and Free LEAP Deliverables Pack

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 Read the guide →

TNFD·Comparison·Framework interoperability

TNFD vs ESRS E4: Nature-Related Financial Disclosure and Double Materiality Compared

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 Read the guide →

TNFD·Toolkit·Metrics and methodologies

TNFD DIRO, Financial Effects and Disclosure Working Toolkit

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 Read the guide →

TNFD·Toolkit·Assurance and controls

TNFD Tools, Data, Assurance and Portfolio Registers

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 Read the guide →

TNFD·Toolkit·Data and evidence

TNFD Location, Value Chain, Dependency, Impact and Evidence Registers

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 Read the guide →

TNFD·Decision guide·Metrics and methodologies

TNFD Nature Targets: Baselines, Locations, Value Chains and Progress

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 Read the guide →

TNFD·Decision guide·Data and evidence

TNFD Supplier Questionnaire: What Nature Data to Request Without Overburdening SMEs

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 Read the guide →

TNFD·Decision guide·Metrics and methodologies

TNFD Metrics and Targets: Core Global, Sector and Additional Metrics Explained

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 Read the guide →

TNFD·Comparison·Framework interoperability

TNFD vs TCFD: Nature-Related and Climate-Related Financial Disclosures Compared

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 Read the guide →

TNFD·Decision guide·Materiality and scope

TNFD DIROs Explained: Dependencies, Impacts, Risks and Opportunities

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 Read the guide →

TNFD·Decision guide·Data and evidence

TNFD Explained: Recommendations, LEAP, DIROs and How to Start Nature-Related Reporting

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 Read the guide →

TNFD·Decision guide·Materiality and scope

TNFD Mitigation Hierarchy: Avoid, Minimise, Restore and Offset Explained

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 Read the guide →

TNFD·Decision guide·Data and evidence

TNFD Value Chain Assessment: Suppliers, Commodities, Traceability and Data Gaps

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 Read the guide →

TNFD·Decision guide·New standards and transition

Nature Transition Plans: What a Credible TNFD-Aligned Plan Should Contain

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 Read the guide →

TNFD·Decision guide·Data and evidence

ENCORE, IBAT and Aqueduct for TNFD: What Each Tool Can and Cannot Do

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 Read the guide →

TNFD·Decision guide·Omissions and claims

TNFD Strategy Disclosures: DIROs, Business Model, Resilience and Priority Locations

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 Read the guide →

TNFD·Decision guide·Materiality and scope

TNFD Scenario Analysis and Nature Resilience: A Practical First-Year Approach

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 Read the guide →

TNFD·Decision guide·Materiality and scope

TNFD Nature-Related Risks: Physical, Transition and Systemic Risk Explained

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 Read the guide →

TNFD·Decision guide·Materiality and scope

TNFD Risk and Impact Management: Processes for Direct Operations and Value Chains

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 Read the guide →

TNFD·Decision guide·Reporting boundaries

TNFD for Real Estate and Infrastructure: Sites, Construction Materials and Urban Nature

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 Read the guide →

TNFD·Decision guide·Data and evidence

TNFD Nature-Related Opportunities: Resource Efficiency, Products and Nature-Based Solutions

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 Read the guide →

TNFD·Decision guide·Metrics and methodologies

Does TNFD Require a Biodiversity Footprint? Metrics, Models and False Precision

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 Read the guide →

TNFD·Decision guide·Metrics and methodologies

TNFD Core Global Disclosure Metrics: Land, Water, Pollution, Resources and Nature Risk

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 Read the guide →

TNFD·Decision guide·Materiality and scope

TNFD Materiality Explained: Financial, Impact and Double Materiality Approaches

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 Read the guide →

TNFD·Decision guide·Materiality and scope

TNFD Sensitive Locations: Protected Areas, Ecosystem Integrity, Water Risk and Services

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 Read the guide →

TNFD·Decision guide·Materiality and scope

TNFD Priority Locations Explained: Selection Criteria, Granularity and Disclosure

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 Read the guide →

TNFD·Decision guide·Metrics and methodologies

TNFD Prepare Phase: Responses, Targets, Governance and Disclosure Readiness

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 Read the guide →

TNFD·Decision guide·Reporting boundaries

TNFD Locate Phase: Mapping Business Activities, Value Chains and Sensitive Locations

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 Read the guide →

TNFD·Decision guide·Materiality and scope

TNFD Evaluate Phase: Environmental Assets, Ecosystem Services, Dependencies and Impacts

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 Read the guide →

TNFD·Decision guide·Materiality and scope

TNFD Assess Phase: Turning Nature Dependencies and Impacts into Business Risks and Opportunities

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 Read the guide →

TNFD·Decision guide·Data and evidence

TNFD LEAP Approach: A Step-by-Step Guide to Locate, Evaluate, Assess and Prepare

LEAP is TNFD’s optional internal due-diligence approach for identifying and assessing nature-related issues. It begins with scoping, then uses four phases - Locate, Evaluate, Assess and Prepare - containing 16 components from L1 to P4.

Helps you decideHow to translate LEAP into project scope, data requests, phase deliverables, approval gates and disclosures.

Reviewed 11 Aug 2026 10 min Read the guide →

TNFD·Decision guide·Data and evidence

TNFD and the ISSB Nature Project: What Companies Should Prepare for in 2026

Companies should continue using TNFD in 2026, while treating the ISSB nature project as active but unfinished standard-setting. IFRS S1 already requires material information about nature-related risks and opportunities that could reasonably be expected to affect an entity's prospects.

Helps you decideTNFD and the ISSB Nature Project: What Companies Should Prepare for in 2026

Reviewed 11 Aug 2026 10 min Read the guide →

TNFD·Decision guide·Framework interoperability

Climate and Nature Reporting Together: How to Integrate TCFD, IFRS S2 and TNFD

Climate and nature reporting can share a common operating system - governance, materiality and risk processes, scenario capabilities, location data, financial planning, controls and approval - but it should not collapse nature into a climate annex. TCFD established the four-pillar architecture; IFRS S2 integrates and builds on TCFD for climate-related financial disclosure; and TNFD adapts the four pillars for nature-related dependencies, impacts, risks and opportunities.

Helps you decideClimate and Nature Reporting Together: How to Integrate TCFD, IFRS S2 and TNFD

Reviewed 11 Aug 2026 10 min Read the guide →

TNFD·Comparison·Framework interoperability

TNFD vs GRI 101 Biodiversity: Key Differences and Practical Interoperability

TNFD and GRI 101 are highly interoperable, but they do not ask the same primary question. TNFD is designed to disclose material nature-related dependencies, impacts, risks and opportunities, with the ISSB investor-focused definition of material information as the baseline and an additional impact lens where chosen or required.

Helps you decideTNFD vs GRI 101 Biodiversity: Key Differences and Practical Interoperability

Reviewed 11 Aug 2026 12 min Read the guide →

TNFD·Decision guide·Reporting boundaries

TNFD for Insurers: Underwriting, Investments and Nature-Related Risk

For an insurer, TNFD implementation should connect the real-economy activities and locations behind policies and investments to dependencies, impacts, risks and opportunities. The entity-level assessment normally distinguishes underwriting, investments and own operations, then reconciles them through shared governance, data confidence, scenario analysis and financial-effect pathways.

Helps you decideWhich insured and invested activities, locations and ecosystem dependencies create material DIROs, and how should they affect risk appetite, products, pricing, capital allocation and disclosure?

Reviewed 10 Aug 2026 12 min Read the guide →

TNFD·Decision guide·Metrics and methodologies

Nature Impacts and State of Nature: Drivers, Condition, Extent and Species

Assess nature impacts as a causal chain rather than a list of activities. Start with the business activity and the direct impact driver - land, freshwater or sea-use change; resource exploitation; pollution; climate change; or invasive alien species - then identify the affected ecosystem and species, spatial and temporal pathway, and resulting change in the state of nature.

Helps you decideWhat direct driver occurs, what element of nature changes, how significant/uncertain is the impact and what evidence or action is required?

Reviewed 10 Aug 2026 10 min Read the guide →

TNFD·Explainer·Data and evidence

Phased TNFD Adoption What to Disclose in Year One and How to Expand Coverage

A phased TNFD adoption is acceptable when it is transparent. A first-year report does not need to cover every activity, value-chain tier or all 14 recommended disclosures, but it should make clear what is in scope, which nature-related issues have been prioritised, how locations were considered, what evidence supports the disclosed dependencies, impacts, risks and opportunities, and how the organisation plans to expand the depth and breadth of reporting.

Helps you decideWhich nature-related issues, locations, disclosures and metrics are credible for year one, and what must be placed on the expansion roadmap.

Reviewed 11 Aug 2026 7 min Read the guide →

TNFD·Decision guide·Data and evidence

How to Prepare a TNFD-Aligned Report: Complete Step-by-Step Guide

A credible TNFD-aligned report is built by first defining the reporting objective, materiality approach and assessment scope; then identifying priority interfaces with nature, evaluating dependencies and impacts, assessing risks and opportunities, and translating those findings into the 14 recommended disclosures. LEAP is a useful assessment approach but is not itself a mandatory alignment test.

Helps you decideHow to Prepare a TNFD-Aligned Report: Complete Step-by-Step Guide

Reviewed 11 Aug 2026 13 min Read the guide →

TNFD·Decision guide·Reporting boundaries

TNFD for Mining, Energy and Heavy Industry: Sites, Water, Biodiversity and Communities

For mining, energy and heavy industry, TNFD assessment should begin with sites and projects but extend beyond the legal boundary to the area of influence, shared water basin or landscape, cumulative impacts, affected communities and material value chains. The organisation should consider the full lifecycle from exploration or site selection through construction, operation, closure and post-closure.

Helps you decideHow should the organisation assess each site and project across its area of influence, shared basin or landscape, value chain and full lifecycle?

Reviewed 10 Aug 2026 11 min Read the guide →

TNFD·Decision guide·Data and evidence

TNFD Governance Disclosures: Board Oversight, Management Roles and Stakeholder Engagement

TNFD Governance A-C disclosure should show how nature-related issues enter real governance and decision-making. Governance A explains how the board or its committees are informed, which strategic, risk, budget, target, capital and reporting decisions they oversee, and how competence and remuneration are addressed.

Helps you decideWho is accountable, what information reaches each governance level, which decisions are affected, how rights-holder and stakeholder engagement informs the process, and what evidence supports the discl

Reviewed 10 Aug 2026 14 min Read the guide →

TNFD·Explainer·Framework interoperability

The Six TNFD General Requirements: Materiality, Scope, Location, Integration, Time Horizons and Engagement

The six TNFD general requirements are not a preface to read once; they are cross-cutting conditions for the whole report. A preparer stating use of or alignment with the TNFD Recommendations is expected to apply materiality, disclosure scope, location specificity, integration with other sustainability disclosures, time horizons and engagement with Indigenous Peoples, Local Communities and affected stakeholders across governance, strategy, risk and impact management, and metrics and targets.

Helps you decideThe Six TNFD General Requirements: Materiality, Scope, Location, Integration, Time Horizons and Engagement

Reviewed 11 Aug 2026 10 min Read the guide →

TNFD·Decision guide·Metrics and methodologies

TNFD Financial Effects: nature dependencies, impacts, revenue, costs, capex, assets, liabilities, cash flows, scenarios and access to finance

TNFD financial effects are the present or anticipated consequences of nature-related risks and opportunities for an organisation’s financial performance, financial position, cash flows and financing. The analysis should not begin with an invented monetary figure.

Helps you decideWhich operational or strategic transmission channel could affect revenue, expenditure, capital expenditure, assets, liabilities, cash flows, insurance or access to and cost of capital?

Reviewed 11 Aug 2026 13 min Read the guide →

TNFD·Decision guide·Reporting boundaries

TNFD for Asset Managers and Asset Owners: Portfolio Hotspots, Engagement and Disclosure

Asset managers and owners should use portfolio screening to direct investment and stewardship work, not to label holdings automatically. A practical TNFD process maps assets under management or owned assets by issuer, sector, activity, asset class and, where available, operating location.

Helps you decideHow do hotspots change research, engagement, voting, allocation, products or risk controls?

Reviewed 10 Aug 2026 6 min Read the guide →

TNFD·Decision guide·Data and evidence

TNFD for Banks: Loan Portfolios, Borrower Locations and Nature-Related Credit Risk

A bank can begin TNFD with a clearly stated subset of lending portfolios rather than waiting for exact locations for every borrower. The first-year process should combine financial exposure with sector and geography screening, then deepen analysis for priority borrowers, projects and collateral.

Helps you decideWhich exposures need deeper borrower/location analysis and credit action?

Reviewed 10 Aug 2026 6 min Read the guide →

TNFD·Decision guide·Reporting boundaries

TNFD for Food and Agriculture: Commodities, Water, Soil, Pollination and Traceability

TNFD work in food and agriculture should be organised around commodities and their places of production, not procurement spend alone. The assessment needs to identify critical dependencies on water, fertile soil, pollination, climate regulation and agrobiodiversity, while also assessing land-use change, water use, pollution, resource extraction, climate and invasive-species pathways.

Helps you decideWhich commodities and origins create the most significant nature dependencies, impacts, risks and opportunities, and what level of traceability and engagement is proportionate?

Reviewed 10 Aug 2026 10 min Read the guide →

TNFD·Explainer·Assurance and controls

TNFD Gap Assessment How to Test LEAP Data Governance and Disclosure Readiness

A TNFD gap assessment should test whether the organisation has a credible assessment process, not only whether a draft report mentions TNFD. The assessment should cover scope, priority locations, DIRO logic, value-chain coverage, stakeholder engagement, metrics, targets, data quality, governance, controls, disclosure mapping and claim wording.

Helps you decideWhich gaps must be fixed before publication and which can be transparently placed on the roadmap.

Reviewed 11 Aug 2026 6 min Read the guide →

TNFD·Explainer·Materiality and scope

Common TNFD Reporting Mistakes Generic Nature Risk Missing Locations and Weak DIRO Logic

The most common TNFD reporting mistakes are not usually typographical; they are logic failures. Reports become weak when they copy climate disclosure processes without location specificity, describe “nature risk” generically, skip dependencies and impacts, rely on tool scores as conclusions, use universal buffers or composite footprints without explanation, omit material value-chain interfaces, or make unsupported “nature-positive” claims.

Helps you decideWhich weaknesses should be fixed before publication, and how to evidence the correction.

Reviewed 11 Aug 2026 6 min Read the guide →

TNFD·Decision guide·Materiality and scope

Indigenous Peoples, Local Communities and FPIC in TNFD Reporting

TNFD-aligned reporting should explain how Indigenous Peoples, Local Communities and affected stakeholders are identified and meaningfully engaged in assessing and managing nature-related issues; how their rights, concerns, priorities and knowledge influence decisions; how grievances and remedy are handled; and how senior management and the board are informed. Free, Prior and Informed Consent (FPIC) is not a universal TNFD reporting requirement for every activity.

Helps you decideIndigenous Peoples, Local Communities and FPIC in TNFD Reporting

Reviewed 11 Aug 2026 11 min Read the guide →

TNFD·Decision guide·Materiality and scope

Nature Dependencies and Ecosystem Services: How to Map What Your Business Relies On

Map a nature dependency as a causal pathway: identify the business process, environmental asset, ecosystem service received, required quantity or quality, location and time period, and what happens if the service deteriorates. Familiar groups include provisioning services such as water, biomass and genetic resources; regulating and maintenance services such as flood control, water purification, pollination and climate regulation; and cultural services such as recreation, identity or spiritual value.

Helps you decideWhich ecosystem services are operationally important, where are they supplied, how substitutable are they and what disruption pathways require escalation?

Reviewed 10 Aug 2026 10 min Read the guide →

TNFD·Decision guide·Data and evidence

Geospatial Data for TNFD: Coordinates, Maps, Data Quality and Confidentiality

A defensible TNFD map begins with controlled geospatial data lineage, not the final image. Each location should have a stable ID, link to the business activity or value-chain stage, geometry type, coordinate reference system, source, date, precision and confidence grade.

Helps you decideCan a reviewer reproduce where the location came from, how it was joined to nature data and why the public map uses its chosen granularity?

Reviewed 10 Aug 2026 10 min Read the guide →

TNFD·Decision guide·Data and evidence

TNFD Data and Evidence Quality: Primary, Secondary, Proxy and Geospatial Information

TNFD work can start before every datapoint is primary or perfect, but the organisation should not disguise proxy or modelled information as measured fact. Primary evidence comes directly from operations, counterparties, sites or affected stakeholders.

Helps you decideIs the information fit for this decision and how should uncertainty be disclosed?

Reviewed 10 Aug 2026 7 min Read the guide →

TNFD·Decision guide·Data and evidence

What Does TNFD Adopter Mean Commitment Reporting Timing and Common Misunderstandings

A TNFD Adopter is an organisation that publicly commits to make disclosures aligned with the final TNFD recommendations in its corporate reporting for a stated financial year. It is a commitment to report, not a TNFD certification, assurance conclusion, quality rating or proof that the organisation has disclosed all 14 recommended disclosures.

Helps you decideWhether the organisation is ready to publicly commit to a reporting year, and how to word the claim without overstatement.

Reviewed 11 Aug 2026 6 min Read the guide →

TNFD·Decision guide·Assurance and controls

TNFD Assurance Readiness: Evidence, Controls and Greenwashing Risks

TNFD does not impose a general requirement for external assurance. Assurance may nevertheless be requested by management, investors, lenders, contracts or another reporting regime.

Helps you decideWhat exactly is being assured, against which criteria and with what evidence?

Reviewed 10 Aug 2026 6 min Read the guide →