Correspondence between TNFD Disclosure
Recommendations and CDP’s 2024 Questionnaire

CDP – TNFD mapping document

VersionVersion number

Release / Revision date

Revision summary

2.0

5 July 2024

Publication of Mapping TNFD to CDP’s 2024
Questionnaire

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CDP – TNFD mapping document

Contents
Version .......................................................................................................................................................... 2
Introduction .................................................................................................................................................. 4
CDP’s approach to align with TNFD .......................................................................................................... 4
TNFD-related questions in the CDP questionnaire ................................................................................. 5
Table 1: CDP questions mapped to TNFD disclosure recommendations ...................................... 6
Table 2: TNFD disclosure recommendations mapped to CDP questions ....................................13
TNFD Disclosure Recommendations .....................................................................................................24@cdp | www.cdp.net

CDP – TNFD mapping document

Introduction
CDP’s global disclosure platform supports the implementation of standards and frameworks atscale whilst continuing to raise ambition on corporate environmental disclosure. CDP translates
frameworks into actual disclosure questions with a standardized annual format, providing
investors and companies with a unique platform where frameworks and standards can bebrought into real-world practice through the collection, analysis and sharing of data.
TNFD’s recommended disclosures and LEAP approach represent a comprehensive guide fororganizations looking to identify, assess, manage, and, where appropriate, disclose their full rangeof nature-related dependencies, impacts, risks and opportunities (DIROs). CDP is a knowledge
and delivery partner of the TNFD, having contributed to technical development as well as
beginning to work towards mainstreaming and scaling of the recommendations. By reporting
through CDP’s questionnaire, companies can disclose TNFD-aligned primary data directly to theirstakeholders and the wider global market.
This document is intended for disclosure preparers and related stakeholders at companies andfinancial institutions to help understand how information and data from the preparation of TNFD
disclosures can be applied to the CDP questionnaire, and vice versa. The mapping tables in thisdocument also provide a summary of these connections between CDP questions for 2024 andthe TNFD recommendations.
Table 1 maps CDP questions to TNFD disclosure recommendations.
Table 2 is vice versa, mapping TNFD disclosure recommendations to CDP questions.
Most questions are applicable to all sectors. We have highlighted those only applicable to the
Financial Services sector (designated as “FS only”).
These mappings should not be interpreted as full alignment between a CDP question and a TNFD
recommendation. CDP questions might cover one or more elements of a TNFD recommendation,
and CDP questions might equally ask for information that go beyond the TNFD recommendations.
The CDP questionnaire and mapping tables should not be taken as alternative text to the TNFD
recommendations or as modifying the recommendations.

CDP’s approach to align with TNFD
CDP’s 2024 questionnaire is partially aligned with the TNFD’s recommended disclosures and will
be further incorporated into subsequent questionnaires to support the reporting activities andrequirements of market participants globally.
The TNFD builds on the approach, structure and language of the Taskforce on Climate-related
Financial Disclosures (TCFD) recommendations, which CDP has been fully aligned with since
2018. It is consistent with the new IFRS S2 standard, which CDP is aligned with, and with the
CSRD requirements. The 2024 CDP alignment process was informed by an analysis of existingalignment with the TNFD recommendations and identification of alignment opportunities. With
input from the TNFD technical team, this culminated in the development of new CDP questions,
datapoints, and guidance aligned with the TNFD recommendations.

@cdp | www.cdp.net

CDP – TNFD mapping document

TNFD-related questions in the CDP questionnaire
In 2024, CDP added certain disclosure elements from the TNFD, as well as integrated its
questionnaire across water, forests, and climate to move towards the TNFD’s four realms framing(atmosphere, land, freshwater and oceans). In summary, alignment in 2024 includes:•

New datapoints related to assessment and disclosure of dependencies, impacts, risks andopportunities. This represents the need to move toward more comprehensive and holistic
environmental assessment.
o When it comes to dependencies and impacts, this is the area with least alignment, as
CDP did not previously ask about dependency assessments. Additionally, stakeholder
engagement was limited to suppliers and value chain partners.
o Recommendations related to risks and opportunities display the highest degree ofalignment. Given CDP’s content integration across water, climate, and forest themes,
additional edits regarding risk and opportunity analysis are being planned to alignfurther with the TNFD.
o Please note TNFD’s core and additional metrics are beyond the scope of this document.

•

The scope of scenario analysis has been broadened through the integration of water, forests,
and climate.

•

The business strategy section now reflects the TNFD's emphasis on priority locations andsite-specific analyses, with such data requested as a part of the assessments conducted in
Module 2. Though CDP’s scope is limited to water stress, priority forest commodities, andbiodiversity in 2024, we anticipate expansion across all realms and environmental issue
areas in subsequent years.

@cdp | www.cdp.net

CDP – TNFD mapping document

Table 1: CDP questions mapped to TNFD disclosure recommendations
CDP
question
number
1.5

CDP question text

TNFD recommendation

Provide details on your reporting boundary.

Risk & impact management A(ii)1.22

Provide details on the commodities that you produce
and/or source.

Strategy A
Metrics & targets B

1.24

Has your organization mapped its value chain?

Risk & impact management A(ii)2.1

How does your organization define short-, medium-, andlong-term time horizons in relation to your dependencies,
impacts, risks, and opportunities?

Strategy A
Risk & impact management A(i)Risk & impact management A(ii)2.2.1

Does your organization have a process to identify, assess,and manage risks and/or opportunities?

Risk & impact management A(ii)2.2.2

Provide details of your organization’s process for
identifying, assessing, and managing environmental
dependencies, impacts, risks, and opportunities.

2.2.5

Does your organization have a process for identifying,assessing, and managing environmental risks andopportunities related to your portfolio activities? (FS only)
Provide details of your organization’s process for
identifying, assessing, and managing environmental
dependencies, impacts, risks, and opportunities related toyour portfolio activities. (FS only)

Governance C
Risk & impact management A(i)Risk & impact management A(ii)
Risk & impact management B
Risk & impact management C
Additional guidance for FIs: Risk &impact management A(ii)

2.2.6

2.2.7

Are the interconnections between environmental
dependencies, impacts, risks and/or opportunities
assessed?

Additional guidance for FIs:
Governance C
Additional guidance for FIs: Risk &impact management A(i)Additional guidance for FIs: Risk &impact management A(ii)
Additional guidance for FIs: Risk &impact management B
Additional guidance for FIs: Risk &impact management C
Strategy A
Risk & impact management A(ii)
Risk & impact management B@cdp | www.cdp.net

CDP – TNFD mapping document

2.2.8

2.2.9

2.3
2.4
2.5

2.5.1

3.1.1

3.1.2

3.2

3.3

3.3.1
3.3.2

3.6.1

Does your organization consider environmental
information about your clients/investees as part of yourdue diligence and/or environmental dependencies,
impacts, risks and/or opportunities assessment process?
(FS only)
Indicate the environmental information your organizationconsiders about clients/investees as part of your due
diligence and/or environmental dependencies, impacts,
risks and/or opportunities assessment process, and how
this influences decision-making. (FS only)
Have you identified priority locations across your value
chain?
How does your organization define substantive effects on
your organization?
Does your organization identify and classify potential
water pollutants associated with its activities that could
have a detrimental impact on water ecosystems or humanhealth?

Additional guidance for FIs: Risk &impact management A(ii)Describe how your organization minimizes the adverse
impacts of potential water pollutants on water
ecosystems or human health associated with youractivities.
Provide details of the environmental risks identified whichhave had a substantive effect on your organization in thereporting year or are anticipated to have a substantive
effect on your organization in the future.

Strategy A
Strategy B

Provide the amount and proportion of your financial
metrics from the reporting year that are vulnerable to thesubstantive effects of environmental risks.
Within each river basin, how many facilities are exposed
to substantive effects of water-related risks and whatpercentage of your total number of facilities does thisrepresent?
In the reporting year, was your organization subject to any
fines, enforcement orders, and/or other penalties forwater-related regulatory violations?
Provide the total number and financial value of all waterrelated fines.
Provide details for all significant fines, enforcement
orders and/or other penalties for water-related regulatory
violations in the reporting year, and your plans forresolving them.
Provide details of the environmental opportunities
identified which have had a substantive effect on yourorganization in the reporting year, or are anticipated toAdditional guidance for FIs: Risk &impact management A(ii)Strategy A
Strategy D
Risk & impact management A(i)Risk & impact management A(i)Strategy A
Strategy B
Strategy C
Metrics & targets A
Metrics & targets B
Metrics & targets A

Strategy A
Strategy B
Strategy D
Metrics & targets A
Metrics & targets A

Metrics & targets A
Strategy B
Metrics & targets A
Strategy A
Strategy B
Metrics & targets A@cdp | www.cdp.net

CDP – TNFD mapping document

have a substantive effect on your organization in the
future.
Provide the amount and proportion of your financial
metrics in the reporting year that are aligned with thesubstantive effects of environmental opportunities.
Identify the positions (do not include any names) of theindividual(s) or committees on the board withaccountability for environmental issues and provide
details on the board’s oversight of environmental issues.
Does your organization’s board have competency on
environmental issues?

Metrics & targets B

4.3

Is there management-level responsibility forenvironmental issues within your organization?

Governance B

4.3.1

Provide the highest senior management-level positions orcommittees with responsibility for environmental issues(do not include the names of individuals).

Governance B

4.5

Do you provide monetary incentives for the managementof environmental issues, including the attainment oftargets?
Provide further details on the monetary incentives
provided for the management of environmental issues (donot include the names of individuals).
Provide details of your environmental policies.

Governance A

In the reporting year, did your organization engage inactivities that could directly or indirectly influence policy,
law, or regulation that may (positively or negatively)
impact the environment?
On what policies, laws, or regulations that may (positively
or negatively) impact the environment has yourorganization been engaging directly with policy makers in
the reporting year?
Provide details of your indirect engagement on policy, law,or regulation that may (positively or negatively) impact theenvironment through trade associations or otherintermediary organizations or individuals in the reporting
year.
Provide details of the scenarios used in yourorganization’s scenario analysis.
Provide details of the outcomes of your organization’s
scenario analysis.

Governance C

Does your organization’s strategy include a climatetransition plan?
Have environmental risks and opportunities affected yourstrategy and/or financial planning?

Strategy B

3.6.2
4.1.2

4.2

4.5.1
4.6.1
4.11

4.11.1

4.11.2

5.1.1
5.1.2
5.2
5.3

Metrics & targets A
Governance A

Governance A

Governance A
Governance C

Governance C

Governance C

Strategy C
Strategy C

Strategy B@cdp | www.cdp.net

CDP – TNFD mapping document

5.3.1

Describe where and how environmental risks andopportunities have affected your strategy.

Governance C
Strategy B
Strategy C

5.3.2

Describe where and how environmental risks andopportunities have affected your financial planning.
What is the trend in your organization’s water-related
capital expenditure (CAPEX) and operating expenditure(OPEX) for the reporting year, and the anticipated trend
for the next reporting year?
Do you engage with your value chain on environmental
issues?
Does your organization assess and categorize suppliers
according to their dependencies and/or impacts on theenvironment?
Does your organization prioritize which suppliers toengage with on environmental issues?

Strategy B
Strategy C
Strategy B

5.9

5.11
5.11.1
5.11.2
5.11.3

Provide details of your environmental engagement
strategy with your clients. (FS only)

5.11.4

Provide details of your environmental engagement
strategy with your investees. (FS only)

5.11.5

Do your suppliers have to meet environmental
requirements as part of your organization’s purchasing
process?
Provide details of the environmental requirements that
suppliers have to meet as part of your organization’spurchasing process, and the compliance measures inplace.
Provide further details of your organization’s supplierengagement on environmental issues.
Provide details of any environmental smallholder
engagement activity.
Provide details of any environmental engagement activity
with other stakeholders in the value chain.
Indicate any mutually beneficial environmental initiatives
you could collaborate on with specific CDP Supply Chain
members.
Specify the CDP supply chain members that haveprompted your implementation of mutually beneficial
environmental initiatives and provide information on theinitiatives.

5.11.6

5.11.75.11.85.11.95.12
5.13.1

Metrics & targets B
Strategy B
Risk & impact management A(ii)Governance C
Strategy B
Risk & impact management A(ii)
Additional guidance for FIs:
Strategy B
Additional guidance for FIs: Risk &impact management A(ii)
Additional guidance for FIs:
Strategy B
Additional guidance for FIs: Risk &impact management A(ii)Strategy B
Governance C
Strategy B
Governance C
Strategy B
Governance C
Strategy B
Governance C
Strategy B
Strategy B
Strategy B@cdp | www.cdp.net

CDP – TNFD mapping document

5.14

Do your external asset managers have to meetenvironmental requirements as part of your organization’s
selection process and engagement? (FS only)
Provide details of the environmental requirements thatexternal asset managers have to meet as part of yourorganization's selection process and engagement. (FSonly)
Provide details on your chosen consolidation approachfor the calculation of environmental performance data.
Provide details on these exclusions.

Additional guidance for FIs:
Strategy B

8.2

Provide a breakdown of your disclosure volume percommodity.

Metrics & targets B

8.3

Provide details on the land you own, manage and/or
control that is used to produce your disclosed
commodities.
Provide details on the land you own, manage and/or
control that was not used to produce your disclosed
commodities in the reporting year.
Did your organization have a no-deforestation or noconversion target, or any other targets for sustainableproduction/ sourcing of your disclosed commodities,
active in the reporting year?
Provide details on your no-deforestation or no-conversion
target that was active during the reporting year.
Provide details of other targets related to yourcommodities, including any which contribute to your nodeforestation or no-conversion target, and progress madeagainst them.
Provide details of the point to which your organization can
trace its sourced volumes.

Strategy D
Metrics & targets B

Provide details of your organization's assessment of thedeforestation-free (DF) or deforestation- and conversionfree (DCF) status of its disclosed commodities.
Provide details of third-party certification schemes used
to determine the deforestation-free (DF) or deforestationand conversion-free (DCF) status of the disclosurevolume, since specified cut-off date.
Provide details of third-party certification schemes notproviding full DF/DCF assurance

Metrics & targets B

Provide details of production unit monitoring used todetermine deforestation-free (DF) or deforestation- andMetrics & targets B

5.14.1

6.1
8.1.1

8.4.1

8.7

8.7.1
8.7.2

8.8.1

8.9

8.9.1

8.9.2
8.9.3

Additional guidance for FIs:
Strategy B
Risk & impact management A(ii)
Risk & impact management A(ii)Strategy D
Metrics & targets B
Metrics & targets C

Metrics & targets C
Strategy B
Metrics & targets C
Strategy B

Strategy B
Metrics & targets B
Strategy B
Metrics & targets B@cdp | www.cdp.net

CDP – TNFD mapping document

8.9.4

8.10.1
8.11.1

8.15.28.16.1

8.17.19.2.4

conversion-free (DCF) status of volumes since specified
cutoff date.
Provide details of the sourcing area monitoring used todetermine deforestation-free (DF) or deforestation- andconversion-free (DCF) status of volumes since specified
cutoff date.
Provide details on the monitoring or estimating of yourdeforestation and conversion footprint.
Provide details of actions taken in the reporting year toassess and increase production/sourcing of
deforestation- and conversion-free (DCF) volumes
Provide details of your engagement withlandscape/jurisdictional initiatives to sustainable land use
during the reporting year.
Provide details of the external activities to support theimplementation of your policies and commitments related
to deforestation, ecosystem conversion, or human rights
issues in commodity value chains.
Provide details on your projects, including the extent,
duration, and monitoring frequency. Please specify any
measured outcomes.
Indicate whether water is withdrawn from areas withwater stress, provide the volume, how it compares withthe previous reporting year, and how it is forecasted tochange.

Metrics & targets B

Metrics & targets B
Strategy B
Risk & impact management A(ii)Governance C
Strategy B
Governance C
Strategy B
Strategy B
Metrics & targets B
Metrics & targets B

9.2.8

Provide total water discharge data by destination.

Metrics & targets B

9.2.9

Within your direct operations, indicate the highest level(s)to which you treat your discharge.

Metrics & targets B

9.2.10

Provide details of your organization’s emissions of
nitrates, phosphates, pesticides, and other priority
substances to water in the reporting year.
In your direct operations and upstream value chain, whatis the total number of facilities where you have identified
substantive water-related dependencies, impacts, risks,
and/or opportunities?
For each facility referenced in 9.3, provide coordinates,
water accounting data, and a comparison with theprevious reporting year.
Provide a figure for your organization's total water
withdrawal efficiency.

Metrics & targets B

Indicate whether you have targets relating to waterpollution, water withdrawals, WASH, or other water-related
categories.

Metrics & targets C

9.3

9.3.1
9.5
9.15.1

Metrics & targets A

Strategy D
Metrics & targets B
Metrics & targets A@cdp | www.cdp.net

CDP – TNFD mapping document

9.15.2
10.1
10.3
10.4
10.5
10.5.1
10.6

11.4.112.1.312.7

12.7.1

Provide details of your water-related targets and theprogress made.
Do you have plastics-related targets, and if so what type?
Provide the total weight of plastic polymers sold andindicate the raw material content.
Provide the total weight of plastic durable goods anddurable components sold and/or used and indicate theraw material content.
Provide the total weight of plastic packaging sold and/or
used and indicate the raw material content.
Indicate the circularity potential of the plastic packaging
you sold and/or used.
Provide the total weight of waste generated by the plastic
you produce, commercialize, use and/or process andindicate the end-of-life management pathways.
Provide details of your organization’s activities in thereporting year located in or near to areas important forbiodiversity.
Provide details of the other metrics used to track the
impact of your portfolio on the environment. (FS only)
Has your organization set targets for deforestation free
deforestation- and conversion-free and/or water-secure
lending, investing and/or insuring? (FS only)
Provide details of your targets for deforestation- andconversion-free and/or water-secure lending, investing
and/or insuring. (FS only)

Strategy B
Metrics & targets C
Strategy B
Metrics & targets C
Metrics & targets B
Metrics & targets B
Metrics & targets B
Metrics & targets B
Metrics & targets B

Strategy B
Strategy D
Additional guidance for FIs:
Metrics & targets B
Additional guidance for FIs:
Metrics & targets C
Additional guidance for FIs:
Strategy B
Additional guidance for FIs:
Metrics & targets C@cdp | www.cdp.net

CDP – TNFD mapping document

Table 2: TNFD disclosure recommendations mapped to CDP questions
TNFD
recommendation

Numberofquestions

CDP module
number and title

Governance A

5

Module 4:
Governance

Governance B

2

Module 4:
Governance

CDP question number and text
4.1.1 Is there board-level oversight of environmental issues within your organization?
4.1.2: Identify the positions (do not include any names) of the individual(s) or committees on theboard with accountability for environmental issues and provide details on the board’s oversight ofenvironmental issues.
4.2: Does your organization’s board have competency on environmental issues?
4.5 Do you provide monetary incentives for the management of environmental issues, including
the attainment of targets?
4.5.1: Provide further details on the monetary incentives provided for the management ofenvironmental issues (do not include the names of individuals).
4.3: Is there management-level responsibility for environmental issues within your organization?
4.3.1: Provide the highest senior management-level positions or committees with responsibility
for environmental issues (do not include the names of individuals).

@cdp | www.cdp.net

CDP – TNFD mapping document

Module 2:
Identification,
Assessment andManagement ofDependencies,
Impacts, Risks,
and Opportunities(DIRO)
Governance C

13

Module 4:
Governance
Module 5:
Business Strategy
Module 8:
Environmental
Performance –Forests

2.2.2 Provide details of your organization’s process for identifying, assessing, and managing
environmental dependencies, impacts, risks, and/or opportunities.
2.2.6: Provide details of your organization’s process for identifying, assessing, andmanaging environmental dependencies, impacts, risks, and opportunities related to your portfolio
activities. (FS only)
4.6.1 Provide details of your environmental policies.
4.11: In the reporting year, did your organization engage in activities that could directly or
indirectly influence policy, law, or regulation that may (positively or negatively) impact theenvironment?
4.11.1: On what policies, laws, or regulations that may (positively or negatively) impact theenvironment has your organization been engaging directly with policy makers in the reportingyear?
4.11.2: Provide details of your indirect engagement on policy, law, or regulation that may(positively or negatively) impact the environment through trade associations or other intermediaryorganizations or individuals in the reporting year.
5.3.1 Describe where and how environmental risks and opportunities have influenced yourstrategy.
5.11.2 Criteria informing which suppliers are prioritized for engagement on this environmental
issue
5.11.6: Provide details of the environmental requirements that suppliers have to meet as part ofyour organization’s purchasing process, and the compliance measures in place.
5.11.7: Provide further details of your organization’s supplier engagement on environmental
issues.
5.11.8: Provide details of any environmental smallholder engagement activity.
5.11.9 Provide details of any environmental engagement activity with other stakeholders in thevalue chain.
8.15.2: Provide details of your engagement with landscape/jurisdictional initiatives to sustainable
land use during the reporting year.
8.16.1: Provide details of the external activities to support the implementation of your policies
and commitments related to deforestation, ecosystem conversion, or human rights issues incommodity value chains.

@cdp | www.cdp.net

CDP – TNFD mapping document

Module 1:
Introduction

Strategy A

8Module 2:
Identification,
Assessment andManagement ofDependencies,
Impacts, Risks,
and Opportunities(DIRO)
Module 3:
Disclosure of
Risks and
Opportunities
Module 2:
Identification,
Assessment andManagement ofDependencies,
Impacts, Risks,
and Opportunities(DIRO)

Strategy B

36
Module 3:
Disclosure of
Risks and
Opportunities
Module 5:
Business Strategy

1.22: Provide details on the commodities that you produce and/or source.
2.1: How does your organization define short-, medium-, and long-term time horizons in relation to
your dependencies, impacts, risks, and opportunities?
2.2.7: Are the interconnections between environmental dependencies, impacts, risks and/or
opportunities assessed?
2.3: Have you identified priority locations across your value chain?
2.5.1: Describe how your organization minimizes the adverse impacts of potential waterpollutants on water ecosystems or human health associated with your activities.
3.1.1: Provide details of the environmental risks identified which have had a substantive effect on
your organization in the reporting year, or are anticipated to have a substantive effect on yourorganization in the future.
3.2: Within each river basin, how many facilities are exposed to substantive effects of waterrelated risks and what percentage of your total number of facilities does this represent?
3.6.1: Have you identified any environmental opportunities which have had a substantive effecton your organization in the reporting year, or are anticipated to have a substantive effect on yourorganization in the future?
2.5.1: Describe how your organization minimizes the adverse impacts of potential waterpollutants on water ecosystems or human health associated with your activities.
3.1.1: Provide details of the environmental risks identified which have had a substantive effect on
your organization in the reporting year, or are anticipated to have a substantive effect on yourorganization in the future.
3.2: Within each river basin, how many facilities are exposed to substantive effects of waterrelated risks, and what percentage of your total number of facilities does this represent?
3.3.2: Provide details for all significant fines, enforcement orders and/or other penalties for waterrelated regulatory violations in the reporting year, and your plans for resolving them.
3.6.1: Have you identified any environmental opportunities which have had a substantive effecton your organization in the reporting year, or are anticipated to have a substantive effect on yourorganization in the future?
5.2: Does your organization’s strategy include a climate transition plan?
5.3: Have environmental risks and opportunities affected your strategy and/or financial planning?
5.3.1: Describe where and how environmental risks and opportunities have affected your strategy.
5.3.2: Describe where and how environmental risks and opportunities have affected your financial
planning.
@cdp | www.cdp.net

CDP – TNFD mapping document

Module 8:
Environmental
Performance –Forests
Module 9:
Environmental
Performance –Water Security
Module 10:
Environmental
Performance –Plastics
Module 11:
Environmental
Performance –Biodiversity
Module 12:
Environmental
Performance –Financial Services(FS)

5.9 What is the trend in your organization’s water-related capital expenditure (CAPEX) andoperating expenditure (OPEX) for the reporting year, and the anticipated trend for the nextreporting year?
5.11.1: Does your organization assess and categorize suppliers according to their dependencies
and/or impacts on the environment?
5.11.2: Does your organization prioritize which suppliers to engage with on environmental issues?
5.11.3: Provide details of your environmental engagement strategy with your clients. (FS only)
5.11.4: Provide details of your environmental engagement strategy with your investees. (FS only)
5.11.5: Do your suppliers have to meet environmental requirements as part of your organization’spurchasing process?
5.11.6: Provide details of the environmental requirements that suppliers have to meet as part ofyour organization’s purchasing process, and the compliance measures in place.
5.11.7: Provide further details of your organization’s supplier engagement on environmental
issues.
5.11.8: Provide details of any environmental smallholder engagement activity.
5.11.9: Provide details of any environmental engagement activity with other stakeholders in thevalue chain.
5.12: Indicate any mutually beneficial environmental initiatives you could collaborate on withspecific CDP Supply Chain members.
5.13.1: Specify the CDP supply chain members that have prompted your implementation ofmutually beneficial environmental initiatives and provide information on the initiatives.
5.14: Do your external asset managers have to meet environmental requirements as part of yourorganization’s selection process and engagement? (FS only)
5.14.1: Provide details of the environmental requirements that external asset managers have tomeet as part of your organization's selection process and engagement. (FS only)
8.7.2: Provide details of other targets related to your commodities, including any which contributeto your no-deforestation or no-conversion target, and progress made against them.
8.8: Indicate if your organization has a traceability system to determine the origins of yoursourced volumes and provide details of the methods and tools used.
8.8.1: Provide details of the point to which your organization can trace its sourced volumes.
8.9.1: Provide details of third-party certification schemes used to determine the deforestationfree (DF) or deforestation- and conversion-free (DCF) status of the disclosure volume, since
specified cut-off date.
8.9.2: Provide details of third-party certification schemes not providing full DF/DCF assurance@cdp | www.cdp.net

CDP – TNFD mapping document

Strategy C

5

Module 3:
Disclosure of
Risks and
Opportunities
Module 5:
Business Strategy

Strategy D

6Module 2:
Identification,
Assessment andManagement of
DIRO
Module 3:
Disclosure of

8.11.1: Provide details of actions taken in the reporting year to assess and increase
production/sourcing of deforestation- and conversion-free (DCF) volumes8.15.2: Provide detailsof your engagement with landscape/jurisdictional initiatives to sustainable land use during thereporting year.
8.15.2: Provide details of your engagement with landscape/jurisdictional initiatives tosustainable land use during the reporting year.
8.16.1: Provide details of the external activities to support the implementation of your policies
and commitments related to deforestation, ecosystem conversion, or human rights issues incommodity value chains.
8.17.1: Provide details on your projects, including the extent, duration, and monitoring frequency.
Please specify any measured outcomes.
9.15.2: Provide details of your water-related targets and the progress made.
10.1: Do you have plastics-related targets, and if so what type?
11.4.1: Provide details of your organization’s activities in the reporting year located in or near toareas important for biodiversity.
12.7.1: Provide details of your targets for deforestation and conversion free and/or water-secure
lending, investing and/or insuring. (FS only)
3.1.1: Provide details of the environmental risks identified which have had a substantive effect on
your organization in the reporting year, or are anticipated to have a substantive effect on yourorganization in the future.
5.1.1: Provide details of the scenarios used in your organization’s scenario analysis.
5.1.2: Provide details of the outcomes of your organization’s scenario analysis.
5.3.1. Describe where and how environmental risks and opportunities have affected your strategy.
5.3.2 Describe where and how environmental risks and opportunities have influenced yourfinancial planning.
2.3: Have you identified priority locations across your value chain?
3.2: Within each river basin, how many facilities are exposed to substantive effects of waterrelated risks and what percentage of your total number of facilities does this represent?
8.3: Provide details on the land you own, manage and/or control that is used to produce yourdisclosed commodities.
8.4.1: Provide details on the land you own, manage and/or control that was not used to produce
your disclosed commodities in the reporting year.
9.3.1: For each facility referenced in 9.3, provide coordinates, water accounting data, and acomparison with the previous reporting year.

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CDP – TNFD mapping document

Risks and
Opportunities

11.4.1: Provide details of your organization’s activities in the reporting year located in or near toareas important for biodiversity.

Module 8:
Environmental
Performance –Forests
Module 9:
Environmental
Performance –Water Security
Module 11:
Environmental
Performance Biodiversity

Risk & impact
management
A(i)5Module 2:
Identification,
Assessment andManagement of
DIRO

2.1: How does your organization define short-, medium-, and long-term time horizons in relation to
your dependencies, impacts, risks, and opportunities?
2.2.2: Provide details of your organization’s process for identifying, assessing, andmanaging environmental dependencies, impacts, risks, and opportunities.
2.2.6: Provide details of your organization’s process for identifying, assessing, andmanaging environmental dependencies, impacts, risks, and opportunities related to your portfolio
activities. (FS only)
2.4: How does your organization define substantive effects on your organization?
2.5: Does your organization identify and classify potential water pollutants associated with its
activities that could have a detrimental impact on water ecosystems or human health?

@cdp | www.cdp.net

CDP – TNFD mapping document

Module 1:
Introduction
Module 2:
Identification,
Assessment andManagement of
DIRO
Risk & impact
management
A(ii)

17

Module 5:
Business Strategy
Module 6:
Environmental
Performance –Consolidation
Approach
Module 8:
Environmental
Performance –Forests

1.5: Provide details on your reporting boundary.
1.24: Has your organization mapped its value chain?
2.1: How does your organization define short-, medium-, and long-term time horizons in relation to
your dependencies, impacts, risks, and opportunities?
2.2.1: Does your organization have a process to identify, assess, and manage risks and/or
opportunities?
2.2.2: Provide details of your organization’s process for identifying, assessing, andmanaging environmental dependencies, impacts, risks, and opportunities.
2.2.5: Does your organization have a process for identifying, assessing, andmanaging environmental risks and opportunities related to your portfolio activities? (FS only)
2.2.6: Provide details of your organization’s process for identifying, assessing, andmanaging environmental dependencies, impacts, risks, and opportunities related to your portfolio
activities. (FS only)
2.2.7: Are the interconnections between environmental dependencies, impacts, risks and/or
opportunities assessed?
2.2.8: Does your organization consider environmental information about your clients/investees aspart of your due diligence and/or environmental dependencies, impacts, risks and/or
opportunities assessment process? (FS only)
2.2.9: Indicate the environmental information your organization considers about clients/investees
as part of your due diligence and/or environmental dependencies, impacts, risks and/or
opportunities assessment process, and how this influences decision-making. (FS only)
5.11.1: Does your organization assess and categorize suppliers according to their dependencies
and/or impacts on the environment?
5.11.2: Does your organization prioritize which suppliers to engage with on environmental
issues?
5.11.3: Provide details of your environmental engagement strategy with your clients. (FS only)
5.11.4: Provide details of your environmental engagement strategy with your investees. (FS only)
6.1: Provide details on your chosen consolidation approach for the calculation of environmental
performance data.
8.1.1: Provide details on these exclusions.
8.11.1: Provide details of actions taken in the reporting year to assess and increase
production/sourcing of deforestation- and conversion-free (DCF) volumes@cdp | www.cdp.net

CDP – TNFD mapping document

Risk & impact
management B

Risk & impact
management C

3

Module 2:
Identification,
Assessment andManagement of
DIRO

2

Module 2:
Identification,
Assessment andManagement of
DIRO

2.2.2: Provide details of your organization’s process for identifying, assessing, andmanaging environmental dependencies, impacts, risks, and opportunities.
2.2.6: Provide details of your organization’s process for identifying, assessing, andmanaging environmental dependencies, impacts, risks, and opportunities related to your portfolio
activities. (FS only)
2.2.7: Are the interconnections between environmental dependencies, impacts, risks and/or
opportunities assessed?

2.2.2: Provide details of your organization’s process for identifying, assessing, andmanaging environmental dependencies, impacts, risks, and opportunities.
2.2.6: Provide details of your organization’s process for identifying, assessing, andmanaging environmental dependencies, impacts, risks, and opportunities related to your portfolio
activities. (FS only)@cdp | www.cdp.net

CDP – TNFD mapping document

Metrics &targets A

Module 3:
Disclosure of
Risks and
Opportunities
10
Module 9:
Environmental
Performance –Water Security

Module 1:
Introduction

Metrics &targets B

25

Module 3:
Disclosure of
Risks and
Opportunities
Module 5:
Business Strategy
Module 8:
Environmental

3.1.1: Provide details of the environmental risks identified which have had a substantive effect on
your organization in the reporting year, or are anticipated to have a substantive effect on yourorganization in the future.
3.1.2: Provide the amount and proportion of your financial metrics from the reporting year thatare vulnerable to the substantive effects of environmental risks.
3.2: Within each river basin, how many facilities are exposed to substantive effects of waterrelated risks and what percentage of your total number of facilities does this represent?
3.3: In the reporting year, was your organization subject to any fines, enforcement orders, and/or
other penalties for water-related regulatory violations?
3.3.1: Provide the total number and financial value of all water-related fines.
3.3.2: Provide details for all significant fines, enforcement orders and/or other penalties for waterrelated regulatory violations in the reporting year, and your plans for resolving them.
3.6.1: Have you identified any environmental opportunities which have had a substantive effecton your organization in the reporting year, or are anticipated to have a substantive effect on yourorganization in the future?
3.6.2: Provide the amount and proportion of your financial metrics in the reporting year that arealigned with the substantive effects of environmental opportunities.
9.3: In your direct operations and upstream value chain, what is the total number of facilities
where you have identified substantive water-related dependencies, impacts, risks, and/or
opportunities?
9.5: Provide a figure for your organization’s total water withdrawal efficiency.
1.22: Provide details on the commodities that you produce and/or source.
3.1.1: Provide details of the environmental risks identified which have had a substantive effect on
your organization in the reporting year, or are anticipated to have a substantive effect on yourorganization in the future.
3.6.1: Provide details of the environmental opportunities identified which have had a substantive
effect on your organization in the reporting year, or are anticipated to have a substantive effect on
your organization in the future.4.6.1: Provide details of your environmental policies.
5.11: Do you engage with your value chain on environmental issues?
8.2: Provide a breakdown of your disclosure volume per commodity.
8.3: Provide details on the land you own, manage and/or control that is used to produce yourdisclosed commodities.
8.4.1: Provide details on the land you own, manage and/or control that was not used to produce
your disclosed commodities in the reporting year.

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CDP – TNFD mapping document

Performance –Forests
Module 9:
Environmental
Performance –Water Security
Module 10:
Environmental
Performance –Plastics
Module 12:
Environmental
Performance –Financial Services(FS)

8.9: Provide details of your organization's assessment of the deforestation-free (DF) or
deforestation- and conversion-free (DCF) status of its disclosed commodities.
8.9.1: Provide details of third-party certification schemes used to determine the deforestationfree (DF) or deforestation- and conversion-free (DCF) status of the disclosure volume, since
specified cut-off date.
8.9.2: Provide details of third-party certification schemes not providing full DF/DCF assurance
8.9.3: Provide details of production unit monitoring used to determine deforestation-free (DF) or
deforestation- and conversion-free (DCF) status of volumes since specified cutoff date.
8.9.4: Provide details of the sourcing area monitoring used to determine deforestation-free (DF)or deforestation- and conversion-free (DCF) status of volumes since specified cutoff date.
8.10.1: Provide details on the monitoring or estimating of your deforestation and conversion
footprint.
8.17.1: Provide details on your projects, including the extent, duration, and monitoring frequency.
Please specify any measured outcomes.
9.2.4: Indicate whether water is withdrawn from areas with water stress, provide the volume, how
it compares with the previous reporting year, and how it is forecasted to change.
9.2.8: Provide total water discharge data by destination.
9.2.9: Within your direct operations, indicate the highest level(s) to which you treat yourdischarge.
9.2.10: Provide details of your organization’s emissions of nitrates, phosphates, pesticides, andother priority substances to water in the reporting year.
9.3.1: For each facility referenced in 9.3, provide coordinates, water accounting data, and acomparison with the previous reporting year.
10.3: Provide the total weight of plastic polymers sold and indicate the raw material content.
10.4: Provide the total weight of plastic durable goods and durable components sold and/or used
and indicate the raw material content.
10.5: Provide the total weight of plastic packaging sold and/or used and indicate the raw material
content.
10.5.1: Indicate the circularity potential of the plastic packaging you sold and/or used.
10.6: Provide the total weight of waste generated by the plastic you produce, commercialize, use
and/or process and indicate the end-of-life management pathways.
12.1.3: Provide details of the other metrics used to track the impact of your portfolio on theenvironment. (FS only)@cdp | www.cdp.net

CDP – TNFD mapping document

Module 8:
Environmental
Performance –Forests
Module 9:
Environmental
Performance –Water Security
Metrics &targets C

8

Module 10:
Environmental
Performance –Plastics
Module 12:
Environmental
Performance –Financial Services(FS)

8.7: Did your organization have a no-deforestation or no-conversion target, or any other targets forsustainable production/ sourcing of your disclosed commodities, active in the reporting year?
8.7.1: Provide details on your no-deforestation or no-conversion target that was active during thereporting year.
8.7.2: Provide details of other targets related to your commodities, including any which contributeto your no-deforestation or no-conversion target, and progress made against them.
9.15.1: Indicate whether you have targets relating to water pollution, water withdrawals, WASH, or
other water-related categories.
9.15.2: Provide details of your water-related targets and the progress made.
10.1: Do you have plastics-related targets, and if so what type?
12.7: Has your organization set targets for deforestation free deforestation- and conversion-free
and/or water-secure lending, investing and/or insuring? (FS only)
12.7.1: Provide details of your targets for deforestation and conversion free and/or water-secure
lending, investing and/or insuring. (FS only)@cdp | www.cdp.net

CDP – TNFD mapping document

TNFD Disclosure Recommendations
TNFD’s fourteen disclosure recommendations covering nature-related dependencies, impacts, risks and opportunities.

@cdp | www.cdp.net