This document provides guidance on the integrated approach that the Taskforce on Nature-related Financial Disclosures (TNFD) has developed for the identification and assessment of nature-related issues. This is called the LEAP approach. It is designed for use by organisations of all sizes, across all sectors and geographies.
This approach aims to help organisations conduct the due diligence necessary to inform disclosure statements aligned with the TNFD recommendations. It is also useful for other organisations looking to identify and assess their nature-related issues, regardless of their formal disclosure requirements.
This document provides detailed guidance on the four phases of the LEAP approach designed to be used by an assessment team in an organisation: Locate, Evaluate, Assess and Prepare.
About the Publisher
The Taskforce on Nature-related Financial Disclosures (TNFD) is a market-led, science-based and government-backed initiative that provides organisations with the tools to act on nature-related issues. The TNFD consists of members that represent financial institutions, corporates and market service providers. These members have developed recommendations, guidance and frameworks for assessment and reporting of nature-related impacts.
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