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

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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