Draft sector guidance – Water utilities and services

This document provides additional guidance specific to the beverage sector, covering: The assessment of nature-related issues using the TNFD's LEAP approach and the disclosure of sector-specific metrics in line with the approach recommended by the TNFD.

The TNFD recognises that there may be significant differences between sectors for companies applying the LEAP approach, which is why it has published a number of additional guidance to help participants in the beverage sector apply the LEAP approach in their respective contexts.