Additional sector guidance – Apparel, accessories & footwear

This additional sector guidance supplements the TNFD’s Guidance on assessment of nature-related issues— the LEAP approach — and should be read in conjunction with that guidance.

This guidance was published as a draft in June 2024 for public consultation and feedback, which has been integrated into this final guidance document.

The TNFD recognises that there can be significant differences across sectors for corporates applying the LEAP approach. It has published this additional guidance to help organisations with business models or value chains in the apparel, accessories & footwear sectors to apply the LEAP approach to their context and to disclose sector-specific metrics in line with the TNFD recommendations.

This guidance covers the SICS® industry: Apparel, accessories & footwear.

Key focus area

• Sector specific guidance on how to apply the LEAP approach in these sectors.
• Guidance on applying the core global disclosure metrics for these sectors.
• A list of core and additional sector disclosure indicators and metrics for organisations in these sectors.
• Dependency and impact matrices to identify potentially material dependencies and impacts on nature for these sectors.
• Illustrative lists of environmental assets, ecosystem services, impact drivers, risks and opportunities, and response actions in these sectors.

Key outcomes

• Understand how to apply the LEAP approach for an organisation in these sectors.
• Understand TNFD’s guidance on the final disclosure metrics recommended for these sectors.
• Gain insights on the nature-related dependencies, impacts, risks and opportunities commonly facing organisations in these sectors.

Acknowledgements

The development of this sector guidance has been led by a working group of TNFD Taskforce members with extensive input from both science partners and market participants over the past year, including through focus groups and written feedback. The Taskforce is grateful for the input received from a wide range of individuals and organisations and extends particular thanks to the Ellen MacArthur Foundation who provided sector-specific expertise to help develop this guidance.