Overview
The Taskforce on Nature-related Financial Disclosures (TNFD) provides a global ESG standards framework for organisations to identify, assess, manage and disclose nature-related dependencies, impacts, risks and opportunities. It is designed for businesses and financial institutions that need a structured way to bring biodiversity, ecosystems, and natural capital into decision making.
TNFD is especially relevant for companies that want a standalone nature framework today while preparing for future ISSB nature-related disclosure developments.
What TNFD Is
TNFD is a market-led, science-based disclosure framework focused on nature-related financial risks and opportunities. It follows a structure inspired by TCFD and uses a similar governance, strategy, risk management, and metrics-and-targets logic, but applies that logic to nature rather than climate alone.
Its recommendations help organisations understand where nature-related dependencies and impacts affect value creation and risk exposure.
Why TNFD Exists
TNFD exists to close the gap between nature loss and financial decision-making. It solves the problem of nature data being fragmented, non-standardised, and often invisible in conventional ESG reporting.
Companies use TNFD when they need a repeatable framework for nature-related disclosure and want to understand biodiversity and ecosystem impacts in financial terms.
Who Uses TNFD
TNFD has growing adoption across more than 50 countries or areas, with early adopters spanning large corporates, financial institutions, and asset owners. Japan is currently highlighted as a leading adoption market, and adoption across Asia Pacific is particularly strong.
It is especially relevant for companies in sectors with direct exposure to land use, water, biodiversity, agriculture, extractives, food, insurance, and finance.
Where TNFD Is Used
TNFD is used globally, with major uptake in Asia Pacific, Europe, and other capital markets where nature-related risk is becoming a board-level issue. It is particularly active in the UK, Singapore, Hong Kong, Japan, and among multinational groups that want consistency across jurisdictions.
Within a company, TNFD is used in site-level environmental assessment, supply-chain screening, portfolio analysis, risk management, and investor reporting.
When TNFD Applies
TNFD is voluntary, so it does not follow a single statutory filing date. Many organisations adopt it on a phased basis as part of annual reporting, risk review, or sustainability strategy cycles.
Because the framework is flexible, the practical question is how to align nature-related assessments with the company’s reporting calendar and materiality process.
Unique Requirements
TNFD uses the LEAP approach — Locate, Evaluate, Assess, Prepare — to help organisations structure their nature-related analysis. The framework also supports nature-related materiality assessment and disclosure through a consistent set of recommended disclosures.
That makes TNFD both practical and operational: it is not just a reporting framework, but a decision-making framework for nature risk.
TNFD And ISSB
TNFD and ISSB are now formally linked through collaboration, with the IFRS Foundation saying it will draw on TNFD’s framework, recommendations, metrics and LEAP approach for future nature-related disclosure work. TNFD is therefore both a current standalone framework and a bridge into future ISSB nature reporting.
That means companies adopting TNFD today are building toward the next generation of capital-markets nature disclosures.
Data Retention And Archives
Your nature-related reporting records should be retained for multiple years to support continuity, comparison, and audit readiness. The GAIQ™ platform preserves published reports and supporting records as accessible archives, and prior TNFD cycles can be carried forward or imported into later periods.
That keeps nature data available as reporting expectations expand and integrate with ISSB-related requirements.
How the GAIQ™ AI-Driven Platform Makes TNFD Reporting Simpler
GAIQ™ preloads the relevant ESG Standards Frameworks based on your DMA results, so your team starts with the correct TNFD scope already configured. It helps structure nature-related data collection, map LEAP outputs to disclosures, and reduce duplicated work across sustainability workflows.
GAIQ™ also makes the active framework visible in the app header and D Data pages, so users always know which standards are selected, assigned, or both.
Next Steps For Your Team
Use TNFD when nature-related dependencies, impacts, risks, or opportunities are material to your business. If you are also preparing for future ISSB nature disclosures, use TNFD now as the framework that builds the data and governance foundation for the next reporting layer.
Adopt AI technology to automate data collection, mapping, and reporting workflows, which can significantly reduce the time and effort required for ESG reporting.
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Executive Summary
TNFD is the main global framework for nature-related financial disclosures and is increasingly used across markets [web:204][web:206]. Its collaboration with ISSB makes it especially important for companies that want to stay ahead of the coming nature disclosure direction [web:197][web:195].
For companies with meaningful nature exposure, TNFD is the right framework to adopt now.