TNFD-ESRS correspondence mapping

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TNFD-ESRS correspondence mapping

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

The Working Group on Nature-Related Financial Reporting (TNFD) and EFRAG have jointly published a map of correspondence between the European Sustainability Reporting Standards (ESRS) and the information and metrics recommended by the TNFD, illustrating the high level of overlap achieved. This assessment highlights that the 14 disclosures recommended by the TNFD are reflected in the ESRS.

As companies around the world are increasingly expected to disclose information related to nature and biodiversity, the correlation table has been created to help companies understand the commonalities between the ESRS and the TNFD, by mapping in detail the basic disclosures and metrics recommended by the TNFD and mandated by the ESRS. This will also help European companies falling within the scope of the Corporate Sustainability Reporting Directive (CSRD) considering aligning with the TNFD.

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