Discussion paper on proposed sector disclosure metrics 

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

Consumer goods

• Apparel & textiles

Extractives

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

Food & beverage

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

Infrastructure

• 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