Additional guidance for financial institutions (TNFD)

This document provides additional guidance that financial institutions can use to apply the TNFD Recommendations. The guidance applies to banks, re/insurance companies, asset managers and owners, and development finance institutions. Version 1.0 of this guidance was published in September 2023 alongside the TNFD Recommendations. An updated Version 2.0 was published in June 2024. Key focus areas include: • Guidance for financial institutions on the TNFD Recommendations • Guidance on the TNFD metrics architecture for financial institutions, including a set of final TNFD disclosure metrics for financial institutions • A list of reference sectors to support the application of the core disclosure metric for financial institutions on exposure to sectors • A mapping to the TNFD core global metrics of the European Sustainable Finance Disclosure Regulation (SFDR) Principal Adverse Impact metrics • Additional resources and references on nature-related issues for financial institutions