TNFD Recommendations
The LEAP approach (additional guidance) – TNFD Recommendations

TNFD Recommendations LEAP-A1: A1 Risk and opportunity identification

Additional guidance, suggested and not required to adopt the recommendations; supports Strategy A to C and Risk and impact management A to C. What are the corresponding risks and opportunities? Derive physical, transition and systemic risks and business and sustainability performance opportunities from the dependencies and impacts, considering exposure (presence in sensitive locations, dependencies and impacts), the wider driving forces (policy, markets, consumer preferences, technology), links between climate and nature risks, and, for financial institutions, the transmission to credit, market, liquidity, operational, underwriting and reputational risk; scenario analysis is encouraged.

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