TNFD - Guidance on nature in transition plans

The TNFD Guidance on nature in transition plans (Version 1.0, Nov 2025) positions biodiversity and ecosystem integrity as strategic, decision-useful financial issues—not a side ESG topic.

It links business transition planning to the Kunming–Montreal Global Biodiversity Framework (halt and reverse biodiversity loss by 2030; harmony with nature by 2050) and encourages companies to integrate nature with climate plans, reflecting how many organisations already report climate and nature in an integrated way.

The guidance sets out a practical structure across five themes—Foundations, Implementation Strategy, Engagement Strategy, Metrics & Targets, and Governance—emphasising ambition, near-term action, and accountability.

It also highlights location-specificity (land, freshwater, ocean) and the need to manage synergies and trade-offs with climate and social objectives, including engagement with Indigenous Peoples and Local Communities, so that transition plans are credible, measurable, and financeable.

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