Skip to the answer

Disclosure GuidesPillar guides, articles, FAQ and expert notes

Level 2 · Toolkit·TNFD · Disclosure guides

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.

Who this is for A 3-minute read for reporting teams working through Dependencies, ecosystem services and nature-related risk, and for reviewers testing whether the evidence behind it holds.
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

Published

12 Aug 2026

Knowledge Hub guide

Last reviewed

11 Aug 2026

Short answer

The answer, before the reasoning

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.

Toolkit contents

What this toolkit contains

Files
TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.pdf; TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.docx
Related guides
TNFD Governance Disclosures: Board Oversight, Management Roles and Stakeholder Engagement; TNFD Nature-Related Opportunities: Resource Efficiency, Products and Nature-Based Solutions; TNFD Nature-Related Risks: Physical, Transition and Systemic Risk Explained; TNFD Strategy Disclosures: DIROs, Business Model, Resilience and Priority Locations

Technical status

Package record

Source package: TNFD/TNFD_Risks_Opportunities_Financial_Effects_Governance_Strategy_Knowledge_part 4. Files: 2. Related guides: 4.

Toolkit files

File register

File Format
TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.pdf PDF
TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.docx DOCX

Knowledge Hub

Guide register

Article ID Guide
TNFD-GOV-004 TNFD Governance Disclosures: Board Oversight, Management Roles and Stakeholder Engagement
TNFD-OPP-002 TNFD Nature-Related Opportunities: Resource Efficiency, Products and Nature-Based Solutions
TNFD-RISK-001 TNFD Nature-Related Risks: Physical, Transition and Systemic Risk Explained
TNFD-STR-005 TNFD Strategy Disclosures: DIROs, Business Model, Resilience and Priority Locations

Files in this package

  • TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.pdf
  • TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.docx

Guides in this package

  • TNFD Governance Disclosures: Board Oversight, Management Roles and Stakeholder Engagement
  • TNFD Nature-Related Opportunities: Resource Efficiency, Products and Nature-Based Solutions
  • TNFD Nature-Related Risks: Physical, Transition and Systemic Risk Explained
  • TNFD Strategy Disclosures: DIROs, Business Model, Resilience and Priority Locations

Download · DOCX

TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.docx

676.1 KB

Download file

Download · PDF

TNFD_DIRO_Financial_Effects_and_Disclosure_Working_Toolkit.pdf

204.1 KB

Download file

Take it with you

The checklists as a working spreadsheet

Every checklist and table on this page, with empty status, owner and evidence columns for your team to fill in and keep.

Download .xlsx

✓ Knowledge Hub AI Assistant · Human-in-the-loop

Ask about this guide

It answers from this page, and reaches into the linked disclosure cards when your question is about the standard itself. Your first two answers are free without signing in.

Try
Automated · the LRA team is one click away

Go deeper · TNFD

Certified ESG Reporting Full Stack

The Full Stack programme builds complete reporter capability — materiality, data, evidence, drafting and assurance — with ESRS, IFRS and GRI credentials from one enrolment and your own report as the working material.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

See the course →
/en/knowledge-hub/disclosure-guides/tnfd/tnfd-dependencies-and-nature-related-risk/tnfd-diro-financial-effects-and-disclosure-working-toolkit/