Deloitte comment letter on TNFD Beta Framework

Published on: 02 Jun 2023

Deloitte Touche Tohmatsu Limited is pleased to respond to the Taskforce on Nature-related Financial Disclosures (TNFD) – Feedback on v0.4 of the TNFD Beta Framework.

We welcome the latest beta version of the TNFD Framework and recognise the important role it can play in helping entities identify, assess, respond to, and disclose their nature-related dependencies, impacts, risks, and opportunities. We believe that, by enhancing transparency and accountability on nature-related matters, entities will be encouraged to integrate those considerations into their strategies, business models and decision-making. In addition, we have identified a number of aspects of the beta version of the TNFD Framework where we believe there is a need for further consideration and development. These aspects are related to the general requirements, stakeholders and materiality, disclosure recommendations, metrics and targets, definitions, navigability and presentation of TNFD Framework, assurance, and finalisation of first version of TNFD Framework.

Download the full comment letter below.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.