TNFD Recommendations
Recommendations of the Taskforce on Nature-related Financial Disclosures (TNFD) v1.0, published September 2023. Provides a risk management and disclosure framework for organizations to report and act on evolving nature-related dependencies, impacts, risks, and opportunities. Consists of 14 recommended disclosures (11 recast from TCFD for nature plus 3 nature-specific additions) across 4 pillars, plus the LEAP assessment approach and 6 general requirements.
TNFD Recommendations is a compliance framework from International with 9 domains and 28 controls that map to 8 other frameworks. The largest domains are General Requirements (6 controls), Strategy (5 controls), Governance (4 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (9)
General Requirements
General Requirements
| Code | Title |
|---|---|
| TNFD-GR-1 | Materiality |
| TNFD-GR-2 | Scope of Disclosures |
| TNFD-GR-3 | Location of Nature-related Issues |
| TNFD-GR-4 | Integration with Other Sustainability Disclosures |
| TNFD-GR-5 | Time Horizons |
| TNFD-GR-6 | Engagement with Affected Stakeholders |
Governance
| Code | Title |
|---|---|
| TNFD-GOV-01 | Board oversight of nature-related dependencies, impacts, risks and opportunities |
| TNFD-GOV-02 | Management role in assessing and managing nature-related issues |
| TNFD-GOV-03 | Human rights policies, engagement and stakeholder consultation |
| TNFDREC-1 | Governance - Board Oversight, Management Role for Nature |
LEAP Assessment Approach
LEAP Assessment Approach
| Code | Title |
|---|---|
| TNFD-LEAP-01 | Locate the interface with nature |
| TNFD-LEAP-02 | Evaluate dependencies and impacts |
| TNFD-LEAP-03 | Assess risks and opportunities |
| TNFD-LEAP-04 | Prepare to respond and report |
Metrics
| Code | Title |
|---|---|
| TNFDREC-4 | Metrics and Targets - Core Global + Sector Disclosure Metrics |
Metrics and Targets
Metrics and Targets
| Code | Title |
|---|---|
| TNFD-MT-01 | Metrics for material nature-related risks and opportunities |
| TNFD-MT-02 | Metrics for dependencies and impacts on nature |
| TNFD-MT-03 | Targets and performance against goals |
Risk Management
| Code | Title |
|---|---|
| TNFDREC-3 | Risk Management - LEAP Approach |
Risk and Impact Management
Risk and Impact Management
| Code | Title |
|---|---|
| TNFD-RM-01 | Processes for identifying and assessing nature-related issues |
| TNFD-RM-02 | Management of nature-related risks and impacts |
| TNFD-RM-03 | Integration into overall risk management |
Strategy
| Code | Title |
|---|---|
| TNFD-STR-01 | Identified nature-related dependencies, impacts, risks and opportunities |
| TNFD-STR-02 | Effects on business model, value chain, strategy and financial planning |
| TNFD-STR-03 | Resilience of strategy under nature-related scenarios |
| TNFD-STR-04 | Priority locations in operations and value chain |
| TNFDREC-2 | Strategy - Nature-Related Dependencies and Impacts |
Value Chain Coverage
Value Chain Coverage
| Code | Title |
|---|---|
| TNFD-VC-01 | Value chain coverage and traceability |
Your Compliance Coverage
If you comply with TNFD Recommendations, you already cover:
ISO/IEC 38500:2024 - Governance of IT
4%
1 controls mapped
Compare →UNESCO Recommendation on the Ethics of AI
4%
1 controls mapped
Compare →ISO 26000:2010
4%
1 controls mapped
Compare →+ 5 more: ISO 20400:2017 - Sustainable Procurement (4%), ISO 14001 (4%)
See all 8 mapped frameworks ↓Maps to 8 other frameworks
What is TNFD Recommendations and who does it apply to?
TNFD Recommendations is a compliance framework from International with 9 domains and 28 controls. Recommendations of the Taskforce on Nature-related Financial Disclosures (TNFD) v1.0, published September 2023. Provides a risk management and disclosure framework for organizations to report and act on evolving nature-related dependencies, impacts, risks, and opportunities. Consists of 14 recommended disclosures (11 recast from TCFD for nature plus 3 nature-specific additions) across 4 pillars, plus the LEAP assessment approach and 6 general requirements. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does TNFD Recommendations actually require?
TNFD Recommendations has 28 controls organised across 9 domains. The largest domains are General Requirements (6 controls), Strategy (5 controls), Governance (4 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of TNFD Recommendations do I already cover?
TNFD Recommendations maps to 8 other compliance frameworks. The top mapping partners are ISO/IEC 38500:2024 - Governance of IT (4% coverage), UNESCO Recommendation on the Ethics of AI (4% coverage), ISO 26000:2010 (4% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I implement TNFD Recommendations?
Start your TNFD Recommendations compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about TNFD Recommendations requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 28 controls and track your progress.
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