The Taskforce on Nature-related Financial Disclosures (TNFD), together with the India Business & Biodiversity Initiative (IBBI) and the Confederation of Indian Industry (CII), has published guidance on how India’s Business Responsibility & Sustainability Reporting (BRSR) disclosures align with TNFD’s recommended framework. The guidance finds a high level of consistency between TNFD’s recommended disclosures and metrics and those required of India’s top 1,000 companies under BRSR. The mapping indicates that most of TNFD’s 14 recommended disclosures on governance, strategy and risk management are reflected in BRSR, and that BRSR core indicators overlap with many TNFD core disclosure metrics. It also highlights common coverage across both frameworks of disclosures on ecologically sensitive locations and the quality of engagement with local stakeholders, and notes that TNFD’s assessment tools, including the LEAP approach, can support annual BRSR preparation. The guidance also points to voluntary TNFD adoption and the use of correspondence tables to present TNFD- and BRSR-aligned disclosures in a single report; BRSR was introduced by the Securities and Exchange Board of India and has been mandatory for the top 1,000 listed firms since FY 2022-23.
Taskforce on Nature-related Financial Disclosures 2025-09-02
Taskforce on Nature-related Financial Disclosures publishes guidance mapping India’s BRSR requirements to TNFD recommendations
The Taskforce on Nature-related Financial Disclosures, in collaboration with the India Business & Biodiversity Initiative and the Confederation of Indian Industry, released guidance on aligning India's Business Responsibility & Sustainability Reporting with TNFD's framework. It reveals high consistency between TNFD's recommended disclosures and those required under BRSR for India's top 1,000 companies, highlighting overlaps in governance, strategy, and risk management metrics. It also suggests voluntary TNFD adoption and the use of correspondence tables for unified reporting.