What are the TNFD recommendations?
TNFD's September 2023 version 1.0 sets 14 recommended disclosures across Governance, Strategy, Risk and impact management, and Metrics and targets. Keslio's TNFD guide explains them.
Why do the TNFD recommendations matter to you?
An investor or parent company may request selected TNFD disclosures. Governance A-C covers board oversight, management roles, human rights policies and stakeholder engagement. Strategy D asks for priority locations in your operations and, where possible, your upstream and downstream value chain. Check the requested codes before collecting data.
How do the TNFD recommendations work?
LEAP is TNFD's assessment process: Locate where activities touch nature; Evaluate what they depend on and change; Assess the resulting risks and opportunities; Prepare a response and disclosure. A biome is a broad ecosystem type, such as a forest or river. Matching each place to its biome helps you choose suitable guidance and metrics. LEAP supports the assessment but is not the 14-disclosure list.
What mistakes should you avoid?
- Starting with a nature policy instead of the disclosure codes in the request.
- Calling every site a priority location without applying material or sensitive-location criteria.
- Combining factory and supplier locations in one statement that hides local differences.
Are the TNFD recommendations mandatory?
No. TNFD recommends voluntary adoption. A contract, investor instruction, reporting-parent request or local standard may still require specified nature information.
What should you prepare for a TNFD request?
Record the reporting period, companies and sites covered, requested disclosure codes, locations assessed, criteria used, metrics, known gaps and approval owner.