TNFD Recommendations
Strategy – TNFD Recommendations

TNFD Recommendations STR-C: Strategy C: Resilience of strategy to nature-related risks and opportunities, taking into consideration different scenarios

What does STR-C require?

Disclose the resilience of strategy, business model and value chain to nature-related changes, developments and uncertainties, using nature-related scenario analysis commensurate with the organisation's circumstances, describing: how key trends and critical uncertainties in physical risks from nature loss and possible tipping points in material locations (Strategy D) may affect them over each horizon; how a range of transition risks (policy and regulation, litigation, consumer expectations) and their alignment or misalignment may affect them; how strategy might change in response, including how location specificity was considered; the potential effects, if assessed, of increased level or rate of change of nature-related risks and opportunities on financial performance and position; the resources and capacity in place or planned to adapt; and the scenario tools and methods used, with the narratives, time horizons and key insights.

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

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