Interoperability mapping between the GRI Standards and the TNFD Recommended Disclosures and metrics

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Interoperability mapping between the GRI Standards and the TNFD Recommended Disclosures and metrics

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Temáticas
Business and biodiversity basics Identifying and measuring impacts and dependencies Integrating biodiversity into a business context

Over the past two years, the TNFD and the GRI have worked closely together to support the development of their respective guidance, in particular the GRI's input to the TNFD Recommendations published in September 2023 and the TNFD's input to the recently published GRI Biodiversity Standard.

In response to feedback from market participants, the TNFD and GRI have developed a guidance document and matching table to help the 14,000 GRI reporters around the world align with the TNFD Recommendations, and assist TNFD adopters in their sustainability reporting in accordance with the GRI Standards.

This correspondence underscores the high level of alignment achieved between the TNFD Recommendations and metrics and the information and data point requirements of the GRI Standards.

Key results of the alignment:

The use of consistent nature-related concepts and definitions, including the five direct drivers of nature and biodiversity loss, as defined by the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES).

The reference and incorporation of the impact-focused GRI materiality approach into the TNFD Recommendations and Guidance, following the TNFD's flexible materiality approach. The TNFD's LEAP approach is designed to help organizations report according to both financial and impact materiality.

All GRI 101: Biodiversity 2024 disclosures are reflected in the TNFD Recommendations. All TNFD Recommendations are reflected in the GRI Standards, except for those that exclusively cover the identification and assessment of nature-related risks and opportunities.

Great consistency between the main global disclosure metrics of the TNFD and the related metrics of the GRI Standards. A first mapping of the TNFD sector metrics and the GRI Sector Standards also highlights consistency at this level. A first mapping of the TNFD sector metrics and the relevant GRI Sector Standards also highlights this consistency at this level.

The TNFD's LEAP approach – to identify and assess nature-related issues – is mentioned in GRI 101. It points out where the impacts on biodiversity occur. It pinpoints where impacts on biodiversity are most likely to occur and are significant, and provides guidance for measuring changes in the state of nature.

GRI 101 uses the TNFD definitions and criteria for biodiversity assessment.

Translation done with the free version of the translator DeepL.com

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