Guidance on value chains

This TNFD guide provides additional support to organizations in identifying and assessing dependencies, impacts, risks, and opportunities in their upstream and downstream value chains. This includes when it is appropriate to seek full traceability and when the use of secondary data is an acceptable alternative to direct measurement of dependencies and impacts. It is based on feedback received on the TNFD's discussion paper on its proposed approach to value chains, which was published for consultation in September 2023.