Full definition
14 recommendations published in September 2023. LEAP approach: Locate, Evaluate, Assess, Prepare. First adoption by multinationals (Nestlé, Holcim, AXA…). Will probably be absorbed by ESRS E4 and IFRS S3 (underway).
Framework
TNFD
Task Force on Nature-related Financial Disclosures
TCFD equivalent for nature and biodiversity issues, finalised in 2023.