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.
Framework summaries on this platform are AI-assisted interpretations for educational and compliance planning purposes. They do not reproduce or replace the official standards. Refer to the authoritative source for the definitive text. Framework names and trademarks belong to their respective organisations.
Framework Domains (11)
General Requirements
Six general requirements that apply across all four pillars
| Code | Title |
|---|---|
| Clause 1 | Risk management |
| Clause 2 | Personnel |
| Clause 3 | Suppliers and service providers |
| 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 |
|---|---|
| AASB-S2-5 | Governance Disclosure Objective |
| AASB-S2-6a | Governance Body Oversight |
| AASB-S2-6b | Management's Role in Governance |
| IM8-GOV.1 | ICT Governance Framework |
| IM8-GOV.2 | Roles and Responsibilities |
| IM8-GOV.3 | Policy Compliance |
| IM8-GOV.4 | ICT Security Risk Management |
| 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 |
| TNFD-GOV-A | Board Oversight |
| TNFD-GOV-B | Management's Role |
| TNFD-GOV-C | Human Rights and Stakeholder Engagement |
Governance
Pillar A: Board and management oversight of nature-related issues
| Code | Title |
|---|---|
| AASB-S2-5 | Governance Disclosure Objective |
| AASB-S2-6a | Governance Body Oversight |
| AASB-S2-6b | Management's Role in Governance |
| IM8-GOV.1 | ICT Governance Framework |
| IM8-GOV.2 | Roles and Responsibilities |
| IM8-GOV.3 | Policy Compliance |
| IM8-GOV.4 | ICT Security Risk Management |
| 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 |
| TNFD-GOV-A | Board Oversight |
| TNFD-GOV-B | Management's Role |
| TNFD-GOV-C | Human Rights and Stakeholder Engagement |
LEAP Assessment Approach
Integrated assessment process for identifying and responding to nature-related issues
| Code | Title |
|---|---|
| TNFD-LEAP-A | Assess |
| TNFD-LEAP-E | Evaluate |
| TNFD-LEAP-L | Locate |
| TNFD-LEAP-P | Prepare |
Methodology
| 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 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 and Impact Management
Pillar C: Processes for identifying, assessing, and managing nature-related issues
| Code | Title |
|---|---|
| TNFD-RIM-A | Identification and Assessment (Direct Operations) |
| TNFD-RIM-B | Identification and Assessment (Value Chain) |
| TNFD-RIM-C | Management of Nature-related Risks |
| TNFD-RIM-D | Integration into Overall Risk 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 |
|---|---|
| AASB-S2-10 | Risk Classification and Timeframes |
| AASB-S2-14 | Response Strategies and Transition Plans |
| AASB-S2-15 | Financial Effects Disclosure |
| AASB-S2-22 | Scenario Analysis for Climate Resilience |
| AASB-S2-9a | Climate Risks and Opportunities Identification |
| AASB-S2-9b | Business Model and Value Chain Effects |
| AASB-S2-9c | Strategy and Decision-Making Effects |
| AASB-S2-9d | Financial Position Effects |
| AASB-S2-9e | Climate Resilience |
| 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 |
| TNFD-STR-A | Nature-related Dependencies, Impacts, Risks and Opportunities |
| TNFD-STR-B | Effect on Business Model, Strategy and Financial Planning |
| TNFD-STR-C | Resilience of Strategy |
| TNFD-STR-D | Priority Locations |
Strategy
Pillar B: Impact of nature-related issues on business strategy
| Code | Title |
|---|---|
| AASB-S2-10 | Risk Classification and Timeframes |
| AASB-S2-14 | Response Strategies and Transition Plans |
| AASB-S2-15 | Financial Effects Disclosure |
| AASB-S2-22 | Scenario Analysis for Climate Resilience |
| AASB-S2-9a | Climate Risks and Opportunities Identification |
| AASB-S2-9b | Business Model and Value Chain Effects |
| AASB-S2-9c | Strategy and Decision-Making Effects |
| AASB-S2-9d | Financial Position Effects |
| AASB-S2-9e | Climate Resilience |
| 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 |
| TNFD-STR-A | Nature-related Dependencies, Impacts, Risks and Opportunities |
| TNFD-STR-B | Effect on Business Model, Strategy and Financial Planning |
| TNFD-STR-C | Resilience of Strategy |
| TNFD-STR-D | Priority Locations |
Value chain
| Code | Title |
|---|---|
| TNFD-VC-01 | Value chain coverage and traceability |
Your Compliance Coverage
If you comply with TNFD Recommendations, you already cover:
EU Taxonomy Regulation
24%
14 controls mapped
Compare →EU Taxonomy Regulation (Regulation 2020/852)
22%
13 controls mapped
Compare →Singapore Government Instruction Manual on ICT&SS Management (IM8)
21%
12 controls mapped
Compare →+ 642 more: TISAX — Trusted Information Security Assessment Exchange (21%), ASIC Cyber Resilience Good Practices (21%)
See all 645 mapped frameworks ↓Maps to 645 other frameworks
Frequently Asked Questions
What is TNFD Recommendations?
TNFD Recommendations is a compliance framework from International with 11 domains and 58 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.
How many controls does TNFD Recommendations have?
TNFD Recommendations has 58 controls organised across 11 domains. The largest domains are Strategy (13 controls), Governance (10 controls), General Requirements (9 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does TNFD Recommendations map to?
TNFD Recommendations maps to 645 other compliance frameworks. The top mapping partners are EU Taxonomy Regulation (24% coverage), EU Taxonomy Regulation (Regulation 2020/852) (22% coverage), Singapore Government Instruction Manual on ICT&SS Management (IM8) (21% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with TNFD Recommendations compliance?
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 58 controls and track your progress.
Start Your Compliance Journey
Create a free account to run self-assessments, get AI advisory, and track your compliance progress across 718 frameworks.
Get Started Free →Free forever — no credit card required