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

TNFD Recommendations LEAP-L2: L2 Dependency and impact screening

What does LEAP-L2 require?

Additional guidance, suggested and not required to adopt the recommendations; supports Strategy D and Risk and impact management A. Which sectors, value chains and direct operations are associated with potentially moderate and high dependencies and impacts? Compare the activities and commodities from L1 against credible sources such as ENCORE and the SBTN High Impact Commodity List and Materiality Screening Tool, optionally the CDP Water Impact Index, IBAT, Trase or the WWF Biodiversity Risk Filter, and produce heatmaps (the common approach for financial institutions).

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