TNFD (Taskforce on Nature-related Financial Disclosures)

    ESG & Governance

    A taskforce that developed a framework for disclosing nature-related dependencies, impacts, risks and opportunities.

    TNFD launched in June 2021 and published its recommendations in September 2023: 14 disclosures under the four TCFD pillars, plus its LEAP approach (Locate, Evaluate, Assess, Prepare) for assessing nature-related issues. In November 2025, the ISSB decided to build on the TNFD framework, and TNFD paused further technical guidance. The ISSB planned a draft practice statement on nature-related disclosures for October 2026.

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