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TNFD Releases Guidance to Integrate Nature into Corporate Transition Plans

The Taskforce on Nature-related Financial Disclosures (TNFD) has released Guidance on Nature in Transition Plans (Version 1.0) to support organisations in embedding nature-related considerations within strategic transition planning. The guidance aligns with the Kunming–Montreal Global Biodiversity Framework (GBF) and highlights the need to integrate nature and climate strategies to achieve nature-positive outcomes.

Key Highlights

  • Transition plans should address nature-related dependencies, impacts, risks and opportunities alongside climate considerations.
  • The guidance outlines five core components for nature-integrated transition planning:
    Foundations, Strategy, Implementation, Metrics & Targets, Governance & Engagement.
  • Organisations are encouraged to demonstrate clear linkage between ambition, actions, and accountability mechanisms.
  • A phased implementation approach is supported, prioritising material geographies, value-chain segments, or high-impact activities.

TNFD Recommendations for Organisations

  1. Incorporate Nature into Transition Strategies
    Recognise the role of biodiversity and ecosystem stability in long-term value creation.
  2. Develop Structured Plans
    Define clear actions, timelines, and responsible functions to enable accountable execution.
  3. Strengthen Governance and Risk Oversight
    Integrate nature-related risk assessment into organisational decision-making and enterprise risk frameworks.
  4. Improve Disclosure Clarity and Transparency
    Communicate nature-related expectations and progress to stakeholders and investors.
  5. Engage Stakeholders Across the Value Chain
    Collaborate with suppliers, communities and financial partners to support shared outcomes.
  6. Align with Global Frameworks
    Ensure coherence with the Paris Agreement and GBF biodiversity targets.
  7. Leverage Existing Best Practices
    Apply GFANZ-aligned transition planning approaches to support consistency.
  8. Commit to Continuous Updating
    Adapt transition plans as scientific understanding and regulatory requirements evolve.

Download the TNFD Guidance

⬇️ Download: Guidance on Nature in Transition Plans (PDF)

What This Means for Organisations

The release of this guidance signals a shift from sustainability reporting focused primarily on risk disclosure toward transition planning that demonstrates how organisations will deliver measurable, nature-positive outcomes.

This will require:

  • Strengthened governance structures
  • Integrated climate-nature strategies
  • Clear performance metrics and monitoring frameworks
  • Transparent progress reporting

Organisations are advised to assess current readiness, identify gaps, and develop a phased approach to implementation.

How EcoActive Can Help

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  • Standards-Aligned Reporting
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    Calculate emissions using official emission factors, ensuring accurate and audit-ready reporting inputs.

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