Overview

The resilience of nature is no longer a corporate social responsibility (CSR) issue, it’s a strategic management issue.

The TNFD recommendations and guidance enable business and finance to integrate nature into their decision-making processes and meet the growing interest and information needs of regulators, investors and other capital providers.

In the 18 months since the release of the TNFD recommendations, over 500 organisations representing more than USD 17 trillion in assets under management have committed to getting started with reporting on their nature-related issues.

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Register to become a TNFD Adopter

Becoming a TNFD Adopter means taking the first step in assessing and disclosing your organisation’s nature-related dependencies, impacts, risks and opportunities.

In line with the TNFD recommendations, getting started means making one or more disclosures in your first year of reporting. You can start with the data you have, report on what’s feasible and expand the depth and breadth of reporting over time.

To apply to become a TNFD Adopter, complete this form. Please read the Adopter FAQs below before submitting your application.

What is a TNFD Adopter?

TNFD Adopters are organisations that commit to making public disclosures aligned with the TNFD recommendations in their corporate reporting for financial years 2024 (or earlier), 2025 or 2026.

Becoming an adopter is open to companies, financial institutions and other organisations with external reporting requirements.

This includes those with public debt or equity, asset managers and institutional investors, as well as other organisations that plan to publish TNFD-aligned disclosure.

Who has adopted?

Leading businesses and financial institutions worldwide are already getting started with their TNFD-aligned disclosures.

As announced at COP16 in October 2024, over 500 organisations across 54 jurisdictions and 62 sectors have committed to nature-related reporting—including asset managers overseeing $17.7 trillion in assets under management and publicly-listed companies with a total market capitalisation of $6.5 tillion.

As of COP16, 129 financial institutions are now registered as TNFD Adopters, including 25% of the world’s systemically important banks (GSIBs). The next cohort of TNFD Adopters. The next cohort of TNFD Adopters will be announced at COP30 in Belém, Brazil in November 2025.

Adopter FAQs

Do I have to disclose all 14 TNFD recommendations to become a TNFD Adopter?

No. You do not need to report on all 14 TNFD recommended disclosures.

Start with the disclosures you can make now and expand the depth and breadth of reporting over time.

As per the TNFD recommendations, you are expected to apply the general requirements in the TNFD recommendations to create consistency and comparability in the information disclosed.

Can I use existing data to make a TNFD-aligned disclosure?

Yes. You can start publishing disclosures based on the information and data available to you.

 

Is it possible for corporates and financial institutions to adopt the TNFD recommendations without having to create a separate TNFD report through the use of cross-reference tables?

Yes. While each organisation needs to determine its own approach to the presentation of material sustainability-related information – whether in combined or separate documents – the use of cross-reference tables can enable corporates and financial institutions to adopt the TNFD recommendations without the need to create a separate TNFD report.

Find out more about our standards alignment work.

Where do TNFD-aligned disclosures need to be published?

Consistent with the International Sustainability Standards Board (ISSB) IFRS Sustainability Disclosure Standards or equivalent local market regulatory requirements, TNFD-aligned disclosures should be published alongside financial statements as part of the same reporting package.

Note that TNFD disclosures do not have to be published at the same time as the financial statements. Where local market regulatory requirements prohibit or restrict the inclusion of TNFD disclosures within the same reporting package, they can be published wherever your organisation publishes its annual sustainability reporting, including climate-related disclosures (see also the question below).

Does the report have to be issued at any particular time of the designated year?

No. The TNFD recognises that organisations around the world report on different financial years and publish their annual reports at different times of the year as a result.

Can the TNFD-aligned nature-related disclosures be integrated with TCFD-aligned climate-related disclosures?

Yes. The TNFD have aligned their recommendations as much as possible with the language, structure and approach of the TCFD and ISSB for exactly this purpose – to encourage integrated climate and nature reporting.

The climate-related information and nature-related information must be suitably clear and transparent for the report user, as called for by the ISSB’s IFRS Sustainability Disclosure Standards.

Do I have to start adopting the TNFD recommendations for my whole organisation?

No. You can start disclosing information in relation to part of your operations.

However, we encourage organisations to get started with nature-related reporting and increase disclosure ambition over time to grow coverage across direct operations and value chains.

As per the TNFD recommendations, you are expected to apply the general requirements in the TNFD recommendations to describe clearly, at the start of your disclosure statement, the scope of the disclosures you are making so this is clear for report users. This enables you to define and communicate clearly the breadth and depth of the coverage of the disclosures you are making.

 

Does the report have to be issued at any particular time of the designated year?

No. The TNFD recognises that organisations around the world report on different financial years and publish their annual reports at different times of the calendar year as a result.

How will the TNFD publish the list of TNFD Adopters?

From 16 January 2024, a list of TNFD Adopters has been available on our website for FY2024 (or earlier) and FY2025 reporters.

The list is updated monthly.

TNFD Early Adopters are organisations that registered before 10 January 2024. All other organisations are listed as TNFD Adopters.

Will the TNFD be checking if companies that signal their intentions now actually disclose later?

Yes. The TNFD, like any other market observer, will be able to track whether your organisation has made disclosures as it intended to do, by looking for your publicly released mainstream financial reports in the designated year. Like the TCFD, we will analyse market adoption rates of our recommendations in Annual Status Reports, which will be made publicly available.

Can we become a TNFD Adopter if we are assessing our nature-related issues (for example, using or piloting the LEAP approach) but we are not yet ready to start reporting in our mainstream financial reports?

No. The TNFD Adopters are only these organisations which are willing to publicly signal their intention to start disclosing their nature-related issues. The TNFD Adopters are only these organisations which publicly commit to disclose their nature-related issues.

If you are identifying and assessing your nature-related issues, or interested in starting to do so, and feel you need more time to judge when you will be ready to start disclosing, the TNFD would be delighted for you to join other organisations already in the TNFD Forum and participate in the TNFD Community of Practice to help build your internal knowledge and capabilities.

Can we become an Adopter if we have included TNFD-aligned disclosures in previous reporting years?

Yes. As long as your disclosures align with TNFD’s final recommendations published in September 2023 and not earlier drafts issued by TNFD for market consultation (i.e. beta versions).

We invest in private markets and do not make our annual financial reports publicly available, instead we disclose them to our investors only. How can we become a TNFD Adopters?

In addition to making the TNFD-aligned disclosures available to your investors alongside the annual financial reports, your company should publicly publish just the TNFD disclosures (on your company website, perhaps alongside your TCFD disclosures).

Where can I learn more about adoption and the TNFD recommendations?

TNFD’s capacity-building platform supports market participants in building confidence and capabilities on nature-related issues. Available in the Knowledge Hub, the TNFD Learning Lab is a self-guided learning platform for individuals. To access the materials, create a user profile on the TNFD website.

  • Example TNFD reports

    Organisations around the world have started making nature-related disclosures aligned to the 14 TNFD recommended disclosures. Here is a list of illustrative examples of TNFD reports to help you see how others are getting started with TNFD-aligned reporting.

    Explore reports