22 jun 2026•6 min de lectura

Transparency on Nature: How Data Disclosed Through CDP Aligns with TNFD

As investors, insurers and regulators demand ever greater transparency on nature, companies face a growing number of frameworks and standards to navigate. CDP helps organizations meet those demands by bringing together the world’s most relevant frameworks and standards into a single questionnaire and disclosure platform.

In this article, we explain how disclosing through CDP directly supports your TNFD journey – and how CDP's platform is designed to simplify reporting in an ever-evolving environmental reporting landscape.

What is TNFD?

The Taskforce on Nature-related Financial Disclosures (TNFD) is a voluntary framework that helps organizations understand, manage and report on their relationships with nature. More than 730 organizations across 56 countries have now committed to TNFD-aligned disclosure, including asset managers overseeing US$22.4 trillion in assets under management.

Whilst TNFD is framed around nature, it encourages companies to take an integrated view of all their environmental dependencies, risks and opportunities across land, freshwater, ocean and atmosphere.

CDP has worked closely with TNFD since its inception, including contributing to its technical development and helping make its recommendations part of mainstream reporting practice.

What is the TNFD framework designed to do?

Central to TNFD’s framework is the Locate, Evaluate, Assess and Prepare (LEAP) approach. The LEAP process is designed to help organizations understand and respond to their environmental relationships. LEAP informs risk management, strategy and disclosure.

TNFD also provides a set of recommendations on what information and specific metrics from the LEAP process should be disclosed to the market. These cover governance, strategy, risk and impact management, including both core and sector-specific metrics.

In other words, the LEAP process is a robust, holistic framework for how companies should approach management of environmental relationships. And the disclosure recommendations offer guidance on what they should disclose to the market beyond carbon.

Why does CDP ask questions related to TNFD?

CDP plays a critical role in helping organizations understand and prepare for changes to corporate climate and nature reporting. By aligning our question bank with the world’s most relevant frameworks and standards, including TNFD, CDP makes it easier to share insights with your stakeholders and the wider market.

As one of the world’s leading nature-related disclosure frameworks, TNFD has an influential role in the development of mandatory nature reporting. TNFD is designed to be interoperable with other leading standards and frameworks, such as GRI and ESRS, and has already achieved a high level of alignment with these standards. It is also designed to support the implementation of global policy goals such as the Global Biodiversity Framework.

TNFD also informs the ISSB’s nature-related standard-setting work, including its proposed IFRS Practice Statement on nature-related disclosures.

As the regulatory landscape continues to evolve, companies disclosing through CDP are well-positioned to navigate existing and emerging requirements.

To what extent do CDP disclosures correspond to TNFD recommendations?

As environmental risks increase, investors, policymakers, insurers and other organizations are increasingly demanding a wider range of disclosures. In addition to climate, organizations disclosing through CDP can now report against other critical environmental metrics, including deforestation, water security and biodiversity.

To help companies stay ahead, CDP is constantly evaluating its alignment to frameworks like TNFD – within the broader context of other standards and regulations such as ISSB – to ensure data users have access to the most decision-useful information.

In 2026, nearly half of TNFD Recommendations can be reported in full through CDP, and a further 34% can be reported in part. That means companies disclosing through CDP are already making significant progress on their TNFD journey.

In addition, CDP is taking steps to further align its questionnaire with TNFD (see below). While CDP focuses on the environmental areas responsible for the highest risks and opportunities – namely forests and water – TNFD covers the full range of nature-related issues that may be material to a company.

As CDP continues to expand its coverage of nature-related issues, disclosing through the platform will become an increasingly effective way to prepare for future mandatory environmental disclosure requirements that extend beyond climate.

How can companies use their CDP disclosure to support their TNFD journey?

CDP provides a practical and scalable system for operationalizing environmental disclosure across multiple standards and frameworks—including TNFD, ISSB, GRI and regulatory requirements. CDP translates these frameworks and standards into something tangible a company can use, with questions and data points to be answered, and a means to share this high-quality data back to stakeholders and the market in one dataset.

CDP’s ‘write once, read many’ approach also means that data from CDP’s questionnaire can be disclosed just once, but used many times by multiple stakeholders and investors across the global economy.

CDP’s questionnaire clearly tags any disclosures that can be used to meet TNFD Recommendations, so companies can see exactly where their existing disclosures are already aligned.

Alongside this, granular and high-level correspondence mappings between TNFD and CDP provides both disclosers and data users, including financial institutions, with a useful tool to understand how nature data disclosed through CDP aligns with the TNFD recommendations.

As investors and lenders increasingly incorporate nature-related data, including TNFD-aligned data, into their decision-making processes, disclosing through CDP can help companies get ahead of these demands and improve their access to capital.

Will the CDP questionnaire be more closely aligned with TNFD in the future?

CDP continues to improve alignment with TNFD.

The addition of questions on ocean-related risks and opportunities to CDP’s questionnaire, from 2026 onwards, will help companies disclose on their full range of environmental relationships, as recommended by the TNFD. CDP has also worked with TNFD’s technical team to publish updated correspondence mapping, which outlines the extent of CDP’s alignment with the TNFD on a granular, question-by-question level. These developments lay the groundwork for CDP’s work to further our alignment with the TNFD.

Future updates will also take ISSB's integration work into account, including an IFRS Practice statement that would operationalize how organizations provide information on their nature-related disclosures in accordance with IFRS S1. The ISSB aims to publish an exposure draft for public comment in October 2026.

Closer alignment means that disclosing through CDP will become an increasingly effective way to prepare for more detailed nature-related disclosure requirements – whether through ISSB Practice Statement guidance, a future standalone standard or the incorporation of TNFD-aligned recommendations into future disclosure policies and regulation

If your organization has committed to TNFD and is not yet disclosing through CDP, now is a good time to start. Companies that are already reporting TNFD-relevant datapoints through CDP will have a stronger foundation to build on, while ensuring their data is accessible to the organizations, investors and other financial institutions that are increasingly demanding it.

Find the latest information and key updates for the 2026 disclosure cycle, and learn more about how CDP's questionnaire aligns with key standards and frameworks.