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

TNFD Recommendations LEAP-Scoping: LEAP Scoping: working hypothesis and alignment on goals and resourcing

What does LEAP-Scoping require?

Additional guidance, suggested and not required to adopt the recommendations; supports the scope general requirement. Before the assessment, management and the assessment team agree a terms of reference based on a quick, high-level scan of internal and external sources. Two guiding questions: generate a working hypothesis (which activities are likely to have material dependencies, impacts, risks and opportunities, filtering by sector, value chain and geography, with the revenue or spend attached); and align on goals and resourcing (the organisation's goals for the assessment, its materiality approach and key report users, the feasible level of assessment, baselines and time periods, constraints of skills, data and budget, and the analysis boundaries). The terms of reference records the hypothesis and focus, timeline and milestones, internal and external team, other contributors, likely data sources and gap treatment, and budget, approved by a senior sponsor; the scoping is reviewed at the end of the assessment for lessons for the next cycle.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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