9.5TNFD recommendations
TNFD recommendations
| TNFD Recommended Disclosures | Annual Report reference | Climate- and biodiversity Report 2023 reference | |
|---|---|---|---|
| Governance | a. Describe the board’s oversight of nature-related dependencies, impacts, risks and opportunities. | 5.1, 6.2 | 3.5 |
| b. Describe management’s role in assessing and managing nature-related dependencies, impacts, risks and opportunities . | 3.6, 5.1, 6.2 | 3.5 | |
| c. Describe the organisation’s human rights policies and engagement activities, and oversight by the board and management, with respect to Indigenous Peoples, Local Communities, affected and other stakeholders, in the organisation’s assessment of, and response to, nature-related dependencies, impacts, risks and opportunities. | n/a | n/a | |
| Strategy | a. Describe the nature-related dependencies, impacts, risks and opportunities the organisation has identified over the short, medium and long term . | 6.2.2 | 6.3 |
| b. Describe the effect nature-related dependencies, impacts, risks and opportunities have had on the organisation’s business model, value chain, strategy and financial planning, as well as any transition plans or analysis in place. | 6.2.2 | 6.3 | |
| c. Describe the resilience of the organisation’s strategy to nature-related risks and opportunities, taking into consideration different scenarios | n/a | n/a | |
| d. Disclose the locations of assets and/or activities in the organisation’s direct operations and, where possible, upstream and downstream value chain(s) that meet the criteria for priority locations. | n/a | 6.3 | |
| Risk management | a(i). Describe the organisation’s processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in its direct operations. | 3.6, 6.2.2 | 6.3 |
| a(ii) Describe the organisation’s processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in its upstream and downstream value chain(s). | 6.2.2 | 6.3 | |
| b. Describe the organisation’s processes for managing nature-related dependencies, impacts, risks and opportunities. | 6.2.2 | 6.3 | |
| c. Describe how processes for identifying, assessing, prioritising and monitoring nature-related risks are integrated into and inform the organisation’s overall risk management processes. | 3.6, 6.2.2 | 6.3 | |
| Metrics & targets | a. Disclose the metrics used by the organisation to assess and manage material nature-related risks and opportunities in line with its strategy and risk management process | 6.2.2 | 6.3 |
| b. Disclose the metrics used by the organisation to assess and manage dependencies and impacts on nature. | 6.2.2 | 6.3 | |
| c. Describe the targets and goals used by the organization to manage nature-related dependencies, impacts, risks and opportunities and its performance against these. | 6.2.2 | 6.3, 6.4 | |