TNFD Recommendations
Metrics and targets – TNFD Recommendations

TNFD Recommendations MT-C: Metrics and targets C: Targets and goals and performance against them

What does MT-C require?

Describe the targets and goals used to manage nature-related issues and performance against them. For each target: the strategy or risk management objective and relevant context (anticipated regulation, market constraints); the metric; the target value; the baseline year and level; the timeframe; short and medium term interim targets or trajectory; the methodology used to set target and baseline, including external standards and whether a science-based approach was used; performance against the baseline or reference condition, historical and current, updated annually, with expected performance for the next year; explanations of over- or under-performance against trajectory and any resetting; and whether and how the target aligns with the Kunming-Montreal GBF, the Paris Agreement, the SDGs, planetary boundaries and other global environmental treaties. Targets in scope include halting and reversing nature loss, changes to impact drivers, ecosystem service flows, business activities correlated with dependencies and impacts, and enterprise targets such as circularity or certified supply share; targets should be specific, time-bound and measurable. Suggested indicators: proportions of targets by horizon, time-bound and quantifiable targets, and priority locations covered.

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

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ESRS (revised 2026) · 1 control

  • E4-4 E4-4 Targets related to biodiversity and ecosystems

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