Home » PublicationsAdditional sector guidance – Beverages Last updated January 2025 Categories Additional Guidance by sector Version Version 1.0 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 beverages sector 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: Alcoholic beverages and Non-alcoholic beverages Key focus area Sector specific guidance on how to apply the LEAP approach in this sector. Guidance on applying the core global disclosure metrics for this sector. A list of core and additional sector disclosure indicators and metrics for organisations in this sector. Dependency and impact matrices to identify potentially material dependencies and impacts on nature for this sector. Illustrative lists of environmental assets, ecosystem services, impact drivers, risks and opportunities, and response actions in this sector. Key outcomes Understand how to apply the LEAP approach for an organisation in this sector. 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 this sector. 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 Nature Conservancy who provided sector-specific expertise to help develop this guidance. Related publications Guidance on the identification and assessment of nature-related issues: the LEAP approach Taskforce on Nature-related Financial Disclosures (TNFD) Recommendations Glossary Interoperability mapping between the GRI Standards and the TNFD Recommended Disclosures and metrics Correspondence mapping: ESRS requirements and TNFD Disclosure Recommendations and metrics Related webinars Global launch webinar – The TNFD Recommendations September 19, 2023 (Updated: October 6, 2023) Following the official launch at New York Climate Week, the TNFD hosted a public webinar on the final version (v1) our recommendations. This comes after a two-year development period, four beta releases, and 3000+ pieces of... Navigating nature-related disclosures under CSRD and TNFD July 2, 2024 (Updated: December 16, 2024) Around 50,000 European companies and additional non-EU-based companies with a large branch in the EU are required to report under the European Sustainability Reporting Standards (ESRS). These Standards provide more detail on the... TNFD reporting in action – Insights from Corporates June 13, 2024 (Updated: December 16, 2024) In this webinar, organisations that have recently published a TNFD report shared unique TNFD reporting insights. Whereas climate has become an established part of organisations’ sustainability reporting, nature reports... Getting Started with the TNFD Recommendations: A practical pathway towards nature-related corporate reporting November 21, 2023 (Updated: January 25, 2024) This webinar highlights how organisations can get started with the TNFD Recommendations. It features the Taskforce members who led the development of the TNFD’s Getting Started guidance and a key pilot tester – and digs into the...