The Taskforce on Nature-related Financial Disclosures (TNFD) published its final recommendations in September 2023. By mid-2025, over 500 organisations have committed to TNFD-aligned reporting, and several jurisdictions are considering making it mandatory.
TNFD’s LEAP approach — Locate interfaces with nature, Evaluate dependencies and impacts, Assess risks and opportunities, Prepare to respond and report — provides a structured methodology for companies to understand their nature-related exposures.
The biggest challenge remains data. Unlike carbon, where emission factors and calculation methodologies are well-established, biodiversity and ecosystem services data is fragmented, location-specific, and often requires primary assessment. Tools like ENCORE, IBAT, and the Natural Capital Protocol help, but professional judgement remains essential.
RSustain’s environmental assessment expertise — built over years of EIA, biodiversity assessment, and ecosystem services valuation — positions us well to support TNFD implementation. We help clients identify their priority nature interfaces, assess material dependencies and impacts, and build the disclosure capabilities needed for TNFD-aligned reporting.
Nature and climate are inseparable. Nature-based solutions contribute approximately 30% of the mitigation needed to limit warming to 1.5°C. Companies that address both climate and nature in their sustainability strategies will be more resilient and more credible.