The TNFD Nature in Transition Plans guidance outlines how organisations can integrate nature-related considerations into broader transition planning and disclosures. It describes planning elements such as goals, actions and accountability to contribute to global biodiversity objectives. Finance professionals may find it relevant for assessing nature-related risk management, strategies and disclosures alongside climate and sustainability factors.

Organisation behind the tool

The guidance is published by the Taskforce on Nature-related Financial Disclosures (TNFD), an international market-led initiative developing frameworks to help organisations identify, assess, manage and disclose nature-related dependencies, impacts, risks and opportunities. The work is informed by partnerships with science bodies, investors and sustainability organisations.

What the tool does

The Nature in Transition Plans guidance provides:

• A definition and explanation of nature transition planning within an organisation’s overarching strategy.
• Description of core components such as goals, targets, actions, accountability mechanisms and resourcing.
• Guidance on integrating nature into existing transition plans, including climate plans.
• Framework for preparing and disclosing information about nature transition plans to investors and stakeholders.
• Alignment with global policy goals, including the Kunming–Montreal Global Biodiversity Framework.
• Clarification of how nature transition planning can build on existing transition planning approaches.

Users can view and download the guidance document from the TNFD website; it is descriptive and provides conceptual, structuring and disclosure information rather than numerical data or analytics.

Target audience

Primary intended users:

• Corporates and financial institutions preparing or improving nature-related strategies and disclosures.

Other relevant audiences:

• Sustainability and ESG analysts.
• Policymakers and standard setters.
• Consultants and researchers focused on biodiversity and sustainability reporting.
• Civil society stakeholders interested in nature risk management.

Relevance to finance professionals

• Risk assessment – Framework for identifying and managing nature-related dependencies, impacts and risks that could affect operations, supply chains and valuations.
• ESG analysis – Supports evaluation of corporate objectives, governance, targets and disclosures on biodiversity and nature.
• Investment context – Informs understanding of how organisations plan to contribute to biodiversity goals and manage transition risks, aiding long-term analysis and stewardship.
• Disclosure and reporting – Provides structure for consistent disclosure of nature-related transition planning, useful in integrated reporting and engagement with investors.