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Additional guidance for financial institutions (TNFD)

Additional guidance for financial institutions (TNFD)

Year Published

2024

Contributing Organizations

Taskforce on Nature-related Financial Disclosures (TNFD)

Type of Resource

Guidance

Languages

English

Relevant Topics

Core Topic
Disclosure Standards - Voluntary
Topic 2
Climate & Transition Finance

Target Audience

Asset Managers
Asset Owners
Banks
Financial Services Providers
Insurers

Relevant Geography

Global
Additional guidance for financial institutions (TNFD)

Resource Description

This resource offers tailored guidance to help financial institutions apply the TNFD recommendations. It outlines disclosure expectations across governance, strategy, risk and impact management, and metrics, focusing on portfolio-level nature-related risks and opportunities

Why This Matters

Nature loss presents rising financial risks. This guidance helps institutions assess exposure, align with disclosure frameworks, and support nature-aware decisions.

Key Insights

  • Most nature-related impacts arise through financial portfolios, not direct operations
  • Recommends two core sector metrics: exposure to high-impact sectors (FIC00) and sensitive locations (FIC01)
  • Advises integrating nature into risk processes across lending, underwriting, and investment teams
  • Suggests reporting on risks (eg assets vulnerable to nature-related risks) and opportunities (eg nature-positive investments)
  • Covers asset-class scope, SFDR mapping, and guidance on confidentiality and estimates

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