This document provides corporates and financial institutions with guidance on identifying and assessing nature-related issues using the TNFD proposed LEAP approach.

This document provides proposed additional guidance for financial institutions on the TNFD’s recommended disclosures.

This manual explores the unique characteristics of indigenous food systems. It highlights their sustainability and resilience, particularly in the context of climate change, and underscores the importance of preserving and learning from these traditional practices.

The guide helps financial institutions mitigate risks and enhance transparency by providing a framework for effective stakeholder engagement. This guidance supports informed and responsible investment decisions, ultimately improving relationships with affected communities and reducing potential legal and operational challenges.

The IFC Performance Standard 6 outlines guidelines for conserving biodiversity and managing living natural resources. It aims to protect and sustain biodiversity, ensure the sustainable management of natural resources, and promote the maintenance of ecosystem services. By implementing these standards, projects can minimise environmental impacts, contribute to conservation efforts, and support sustainable livelihoods, enhancing overall project sustainability and resilience.

This guide offers a comprehensive framework for involving stakeholders in development projects. They aim to achieve effective communication, transparency, and inclusive participation, ensuring that the concerns and interests of all stakeholders, including vulnerable groups, are considered. This promotes better project outcomes, reduces risks, builds trust, and fosters sustainable and equitable development.

The IFC Performance Standard 7 provides guidelines for engaging with Indigenous Peoples to ensure respect for their rights, cultures, and traditional knowledge in development projects. It aims to achieve free, prior, and informed consent, mitigate adverse impacts, and foster benefits-sharing, ensuring sustainable and culturally appropriate development while reducing risks and enhancing relationships between investors, developers, and indigenous communities.

The Nagoya Protocol is an international agreement under the Convention on Biological Diversity, aiming to ensure fair and equitable sharing of benefits arising from the utilisation of genetic resources. It enhances legal certainty and transparency for providers and users of these resources, promoting sustainable use and conservation of biodiversity while respecting traditional knowledge and contributing to global environmental and development goals.

The Mo’otz Kuxtal Guidelines provide a framework for obtaining free, prior, and informed consent from Indigenous communities regarding the use of their traditional knowledge. For investors and financial institutions, these guidelines can inform corporate engagement on FPIC and help to identify and mitigate legal and reputational risks.

Developed in consultation with Indigenous Peoples, this code of ethical conduct aims to ensure respect for the cultural and Intellectual Heritage of Indigenous and Local Communities relevant to the Conservation and Sustainable Use of Biological Diversity. The code is intended to provide a collaborative framework ensuring the effective participation and prior informed consent or involvement and approval of indigenous and local communities in activities, including research proposed, on their knowledge, territories and related resources.

Developed in consultation with Indigenous Peoples, this document contains voluntary guidelines for the conduct of cultural, environmental and social impact assessments regarding developments proposed to take place on, or which are likely to impact on, sacred sites and on lands and waters traditionally occupied or used by indigenous and local communities.

The TNFD risk and opportunity registers outline different categories of nature related risks and opportunities, indicate useful information to record for each risk and opportunity identified and provide connections to other categories of metrics and prioritisation criteria outlined in the TNFD LEAP approach. The TNFD risk and opportunity registers provide a template that can be completed by an organisation as they work through the Assess phase.

This guide was developed to support businesses and financial institutions to develop nature strategies, and contribute to nature positive. The guide follows four, high-level business actions outlined in ACT-D: Assess, Commit, Transform and Disclose.

The Corporate Sustainability Reporting Directive (CSRD) introduces phased sustainability reporting for entities from 2025, using European Sustainability Reporting Standards (ESRS). Key requirements include double materiality assessments, mandatory disclosure in management reports, assurance processes, and compliance roadmaps. Businesses must integrate financial and sustainability reporting to align with evolving EU regulations.

The 2024 Australian Sustainability Reporting Standards (ASRS) mandates phased sustainability reporting, starting in 2026. It introduces mandatory climate-related disclosures (AASB S2) alongside voluntary general sustainability disclosures (AASB S1). Key preparatory steps include materiality assessments, gap analysis, and compliance roadmaps, with assurance transitioning from limited to reasonable by 2030.

The New Zealand Climate Standards (NZCS) Toolkit, based on guidance from the External Reporting Board (XRB), supports entities in adopting climate-related disclosure standards. It provides a question directory, principles, and a glossary to facilitate compliance. Emphasising judgement over a checklist approach, it aims to prepare stakeholders for effective climate reporting.