TNFD Content Index Table – 2022

30 June 2023 / 25 July 2023 by Milk Admin

TNFD CONTENT INDEX TABLE

	TNFD FRAMEWORK BETA 0.4	&GREEN REPORT 2022
GOVERNANCE	Disclose the organisation’s governance around nature-related dependencies, impacts, risks and opportunities.	The Advisory Board defines the lending guidelines and approves all Jurisdictions in which the Fund is able to invest. The Advisory Board reviews and approves the policies, including those related to the nature-related impacts management such as &Green’s Forest and Biodiversity Framework. It also approves the loan agreements along with their Landscape Protection Plans
STRATEGY	Disclose the actual and potential impacts of nature-related dependencies, impacts, risks and opportunities on the organisation’s businesses, strategy and financial planning where such information is material.	&Green focuses its investments in selected geographies where globally significant commodity supply chains are active and there is a clear risk of them being a driver of deforestation, today or in the near future. &Green finances projects only where there is a clear investment rationale for how projects play a demonstrative role in de-linking deforestation and land degradation from commodity production in a way that is commercially attractive and thereby replicable. The dependencies, impacts, risks and opportunities are explored both on the jurisdictional and transaction level, following the policies and guidelines that make part of the investment process and are covered by &Green ESMS . The strategies and action plans for each of the investees are available in the Landscape Protection Plans on the &Green website.
RISK & IMPACT MANAGEMENT. LEAP APPROACH	Disclose how the organisation identifies, assesses and manages nature-related dependencies, impacts, risk and opportunities.	&Green provides the initial overview of its LEAP approach in the 2022 Annual Report, presented during the TNFD Piloting Clinic.
METRICS AND TARGETS	Disclose the metrics and targets used to assess and manage relevant nature-related dependencies, impacts, risks and opportunities.	&Green currently uses the KPIs related to its target impact – deforestation (KPIs and Impact Report), and is working to align its reporting to the TNFD set of metrics in the next reporting periods.