TNFD Recommendations MT-B: Metrics and targets B: Metrics used to assess and manage dependencies and impacts on nature

What does MT-B require?

Disclose, for each material dependency and impact in Strategy A, all core global and core sector dependency and impact metrics and other relevant metrics, covering the impact drivers (what the driver is, its magnitude and its location, with reference to Strategy D), and recommended coverage of the rest of the pathway (changes in the state of nature and in ecosystem services, qualitatively if needed), the related actions and strategies, and aggregated impact drivers by value chain segment and by product or service line if material. Where the full value chain cannot be covered, report the most representative stage (usually upstream for natural commodities). Explain any core metric not reported. Report against a baseline or reference condition where possible, separately for negative and positive impacts (not net), by direct operations, upstream or downstream, and as an absolute figure, rate of change and intensity ratio; disclose any aggregation and its scientific justification, the methods, tools, data platforms, assumptions and limitations (including proxy data and industry averages), and forward-looking metrics where appropriate.