Discussion paper on proposed sector disclosure metrics 

This document provides draft core sector disclosure metrics for the following sectors:

Consumer goods

  • Apparel & textiles


  • Mining & mineral processing
  • Construction materials
  • Oil & gas

Food & beverage

  • Food (excluding aquaculture); Food & beverage retail; Restaurants
  • Food (Aquaculture)


  • Real estate
  • Utilities (Electric utilities & power generators)

Renewable resources & alternative energy

  • Forestry & paper: Forestry management
  • Forestry & paper: Forestry management

Key focus areas

The discussion paper presents:

  • Proposed guidance on how to apply the TNFD core global disclosure metrics in each sector, where relevant;
  • Proposed core sector disclosure metrics
  • Proposed additional sector disclosure metrics

Key outcomes

  • Enable disclosure at sector level 
  • Support financial institutions in comparing across organisations within that sector, who often face common nature-related issues