TNFD. Additional guidance for financial institutions

This document provides additional guidance to financial institutions to implement the TNFD Recommendations. The guide is applicable to banks, insurance companies, asset managers and owners, and development finance institutions.

Key areas the document focuses on:

• Guidance for financial institutions on TNFD recommendations.
• Guidance on the TNFD metrics architecture for financial institutions, including a set of draft TNFD disclosure metrics for financial institutions.
• A list of sectors to support the implementation of the draft core disclosure metrics for financial institutions in terms of exposure to sectors.
• A list of examples of metrics already in use by financial institutions as they assess and disclose nature-related issues.
• Additional resources and references on nature-related topics for financial institutions.

Key results:

• Summary of TNFD Disclosure Guidance for Financial Institutions.
• Summary of metrics guidance for the financial sector.
• Examples of metrics used by financial institutions in current disclosure practices.