Interoperability mapping between the GRI Standards and the TNFD Recommended Disclosures and metrics

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    Standards alignment and mapping
  • Version
    Version 1.0 July 2024

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Over the past two years, the TNFD and GRI have worked closely together to support the development of each other’s guidance – notably GRI input into the TNFD Recommendations published in September 2023, and TNFD input into the recently published GRI Biodiversity Standard.

Responding to feedback from market participants, the TNFD and GRI have developed a guidance document and correspondence table to help GRI’s 14,000 reporters globally align with the TNFD Recommendations, and assist TNFD adopters in their sustainability reporting according to GRI Standards.

This mapping underscores the high level of alignment achieved between the TNFD Recommendations and metrics and the GRI Standards reporting requirements and datapoints.

Key alignment outcomes:
  • The use of consistent nature-related concepts and definitions, including the five direct drivers of nature and biodiversity loss, as defined by the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES).
  • The reference and incorporation of GRI’s materiality approach focusing on impacts in the TNFD Recommendations and guidance, following the TNFD’s flexible approach to materiality. The TNFD LEAP approach has been designed to help organisations report in line with both impact and financial materiality.
  • All the disclosures in GRI 101: Biodiversity 2024 are reflected in the TNFD Recommendations. All of the TNFD Recommendations are reflected in the GRI Standards, except those exclusively covering nature-related risk and opportunity identification and assessment.
  • Strong consistency between the TNFD core global disclosure metrics and the related metrics in the GRI Standards. A first mapping of the TNFD sector metrics and the relevant GRI Sector Standards also highlights consistency at this level. A first mapping of the TNFD sector metrics and the relevant GRI Sector Standards also highlights this consistency at this level.
  • The TNFD LEAP approach – for identifying and assessing nature-related issues – is referenced in GRI 101. It pinpoints where impacts on biodiversity are most likely to be present and significant and provides guidance on measuring changes in the state of nature.
  • GRI 101 uses the TNFD definitions and criteria when considering an organisation’s location in, or near ecologically sensitive areas.

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