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
- Incorporate Nature into Transition Strategies
Recognise the role of biodiversity and ecosystem stability in long-term value creation. - Develop Structured Plans
Define clear actions, timelines, and responsible functions to enable accountable execution. - Strengthen Governance and Risk Oversight
Integrate nature-related risk assessment into organisational decision-making and enterprise risk frameworks. - Improve Disclosure Clarity and Transparency
Communicate nature-related expectations and progress to stakeholders and investors. - Engage Stakeholders Across the Value Chain
Collaborate with suppliers, communities and financial partners to support shared outcomes. - Align with Global Frameworks
Ensure coherence with the Paris Agreement and GBF biodiversity targets. - Leverage Existing Best Practices
Apply GFANZ-aligned transition planning approaches to support consistency. - 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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- Double Materiality Assessments & Stakeholder Engagement
Identify and prioritise nature and climate-related impacts across operations, supply chains, and affected ecosystems. - Performance Tracking & Cross-Functional Collaboration
Monitor progress toward climate, nature, and biodiversity targets, enabling coordinated action across business units. - Standards-Aligned Reporting
Supports reporting workflows designed to align with widely recognised sustainability and emissions reporting standards, with flexibility to incorporate additional frameworks as organisational requirements evolve. - Reduction Plan Development and Tracking
Build measurable nature and emissions reduction plans with dynamic, scenario-based performance monitoring. - AI-Powered Compliance & Risk Mapping
Automate data collection, mapping of nature-related risks, and disclosure preparation to convert regulatory expectations into decision-ready insights. - Disclosure Management with Audit-Ready Controls
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Generate standards-aligned, digitally structured disclosures for seamless regulatory submission. - InDesign Integration
Export reports seamlessly into InDesign for professional layouts and compliance-ready formatting. - Free Integrated GHG Calculator (Scopes 1 & 2)
Calculate emissions using official emission factors, ensuring accurate and audit-ready reporting inputs.
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