TNFD Recommendations
Strategy – TNFD Recommendations

TNFD Recommendations STR-B: Strategy B: Effect on business model, value chain, strategy and financial planning, and any transition plans

What does STR-B require?

Describe how the issues in Strategy A have affected and are expected to affect the business model, value chain, strategy and financial position, including the processes and actions put in place to respond: how decisions are made and implemented to avoid and reduce negative impacts, regenerate and restore ecosystems and transform practices following the mitigation hierarchy (SBTN AR3T) and extended producer responsibility; anticipated effects on revenues, expenses, cash flows, asset and liability values and funding over each horizon; changes to business practices, technology and R and D investment, operating locations and partnerships; how nature-related risks and opportunities feed financial planning; changes to upstream sourcing and downstream interactions (traceability, certification, supplier and customer collaboration, extended producer responsibility); participation in landscape, watershed and marine spatial planning; other policies or efforts contributing to the GBF goals and targets; how nature-related risks and opportunities affected financial position in the period and whether significant investments or disposals are anticipated; and, for organisations with nature commitments, targets or transition plans, what they are, how they will be achieved and how they align with the GBF.

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

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

ESRS (revised 2026) · 1 control

  • E4-1 E4-1 Biodiversity and ecosystems transition plan

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in Strategy – TNFD Recommendations

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The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.