Additional guidance, suggested and not required to adopt the recommendations; supports the recommended disclosures across all four pillars. What will be disclosed in line with the TNFD recommended disclosures? Decide the disclosures under the 14 recommended disclosures and six general requirements, looking to the ISSB and GRI for detailed disclosure requirements, and disclose how the organisation has responded and plans to respond, progress against previously disclosed plans, and trade-offs considered, adhering to the IFRS S1 foundations of fair presentation, reporting entity and connected information.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.