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Level 1 · Pillar guide 06·TNFD · Disclosure guides

TNFD for banks, investors and insurers

Financial institutions assess other people's locations. These guides set the portfolio and underwriting boundary, decide at which level the assessment is reported — entity, portfolio, product or holding — and separate a sector screen from a credit or investment judgement.

What sits under this pillar 3 articles, 0 FAQ cards, 0 expert notes.
RK Published passportReviewed by Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS Current as at
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 TNFD LinkedIn

Edition written against

TNFD Recommendations v1.0 (September 2023); related guidance as stated

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

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