Additional guidance for financial institutions

This document provides additional guidance for financial institutions to apply the TNFD Recommendations. The guidance applies to banks, insurance companies, asset managers and owners, and development finance institutions.

Key focus areas

• Guidance for financial institutions on the TNFD Recommendations
• Guidance on the TNFD metrics architecture for financial institutions, including a set of draft TNFD disclosure metrics for financial institutions
• A list of reference sectors to support the application of the draft core disclosure metrics for financial institutions on exposure to sectors
• A list of examples of metrics already in use by financial institutions as they assess and disclose nature-related issues
• Additional resources and references on nature-related issues for financial institutions

Key outcomes

• Overview of the TNFD’s disclosure guidance for financial institutions 
• Overview of metrics guidance for the financial sector 
• Examples of metrics used by financial institutions in current disclosure practices