8.3.3TNFD recommendations
TNFD recommendations
| TNFD | Content | Corresponding ESRS paragraphs | a.s.r. CSRD reference |
|---|---|---|---|
| | | | |
| Governance | Disclose the organisation’s governance of nature-related dependencies, impacts, risks and opportunities. | ||
| Governance A | Describe the board’s oversight of nature related dependencies, impacts, risks and opportunities. | ESRS 2 GOV-1 | 6.1.3.1 |
| Governance B | Describe management’s role in assessing and managing nature-related dependencies, impacts, risks and opportunities. | ESRS 2 GOV-1 | 6.1.3.1 |
| Governance 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. | ESRS 2 SBM-2 | 6.1.4.2 |
| | | | |
| Strategy | Disclose the effects of nature-related dependencies, impacts, risks and opportunities on the organisation’s business model, strategy and financial planning where such information is material. | ||
| Strategy A | Describe the nature-related dependencies, impacts, risks and opportunities the organisation has identified over the short, medium and long term. | ESRS 2 SBM-3 | 6.1.4.4 |
| Strategy 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. | ESRS E4-1 | 6.2.3.2 |
| Strategy C | Describe the resilience of the organisation’s strategy to nature-related risks and opportunities, vtaking into consideration different scenarios. | ESRS E4-1 | 6.2.3.2 |
| Strategy 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. | No metrical data available yet | |
| | | | |
| Risk and impact management | Describe the processes used by the organisation to identify, assess, prioritise and monitor nature-related dependencies, impacts, risks and opportunities. | ||
| Risk and impact management A (i) | Describe the organisation’s processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in its direct operations. | None | |
| Risk and impact management 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). | ESRS E4-1 | 6.2.3.1 |
| Risk and impact management B | Describe the organisation’s processes for managing nature-related dependencies, impacts, risks and opportunities. | ESRS E4-1 | 6.2.3.2 |
| ESRS E4-2 and E4-3 | 6.2.3.3 | ||
| Risk and impact management 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. | ESRS 2 GOV-5 | 6.1.3.4 |
| | | | |
| Metrics and Targets | Disclose the metrics and targets used to assess and manage material nature-related dependencies, impacts, risks and opportunities. | ||
| Metrics and 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. | No metrical data available yet | |
| Metrics and Targets B | Disclose the metrics used by the organisation to assess and manage dependencies and impacts on nature. | No metrical data available yet | |
| Metrics and Targets C | Describe the targets and goals used by the organisation to manage nature-related dependencies, impacts, risks and opportunities and its performance against these. | ESRS E4-4 | 6.2.3.4 |