TNFD emerged in response to a growing global understanding that biodiversity loss and ecosystem degradation are critical threats to economic stability. To address this, the TNFD provides a standardized disclosure framework that enables businesses to embed nature-related considerations into strategic and financial decision-making—paving the way for more sustainable investment and operational choices. 

The TNFD framework draws inspiration from the Task Force on Climate-related Financial Disclosures (TCFD) and aligns with its core structure. It is organized around four key pillars: 

• Governance: Oversight and decision-making structures related to nature risks and opportunities. 

• Strategy: How nature-related factors influence long-term business plans and objectives. 

• Risk & Impact Management: Methods used to assess and manage ecological risks and dependencies. 

• Metrics & Targets: Indicators and goals that track performance on nature-related matters. 

This alignment promotes consistency between nature and climate reporting, enabling a more integrated sustainability approach. 

The TNFD framework is intended for use by a broad spectrum of stakeholders—including companies and financial institutions operating in different industries. It provides practical guidance on identifying and reporting dependencies, impacts, and risks tied to nature, helping organizations make well-informed, sustainability-aligned decisions. 

TNFD encourages a dual-materiality lens, enabling businesses to assess both how nature-related issues affect their financial outcomes (financial materiality) and how their operations impact nature (impact materiality). This flexible, context-driven approach helps organizations tailor their disclosures based on the relevance and importance of ecological issues in their specific business context. 

To initiate their TNFD journey, organizations can take advantage of the following resources: 

• TNFD Forum: A multi-sectoral community including businesses, financial players, government bodies, and NGOs that supports dialogue and knowledge exchange. 

• TNFD Knowledge Hub: A curated collection of learning materials, tools, case studies, and webinars. 

• Learning Lab: A free-access educational platform for exploring TNFD recommendations and guidance at one's own pace. 

These tools help organizations build internal capacity and start integrating nature into risk assessment and sustainability disclosures. 

LEAP is TNFD’s structured approach to help organizations evaluate their interactions with nature and embed nature-related risks into strategic decisions. LEAP stands for: 

• Locate: Identify geographic and value-chain areas where the organization interacts with nature. 

• Evaluate: Analyze how the organization depends on and affects ecosystems. 

• Assess: Identify the most relevant risks and opportunities connected to nature. 

• Prepare: Use insights to shape business strategy, risk processes, and disclosures. 

This approach helps turn complex environmental data into actionable insights for sustainability integration.

Adopting LEAP enables organizations to: 

• Gain visibility into nature-related exposures and dependencies. 

• Align disclosures with major global sustainability frameworks like TCFD, CSRD, and SBTN. 

• Make smarter investment and operational decisions that account for ecological impacts. 

• Offer structured and credible disclosures on nature risks and performance. 

While voluntary, LEAP is increasingly recognized as a leading practice for embedding nature into ESG and corporate reporting strategies.