TNFDがガイダンスを更新、運用資産26兆ドル超の採用を受け市場能力構築と基準設定支援に注力
専門家の視点
自然関連の開示をめぐる合意形成が、企業の任意公約から基準設定の土台へ移る段階に入りました。836組織、運用資産26兆ドル超、上場企業の時価総額10.5兆ドル超という規模が確認できますが、これらは開示へのコミットであり、実際の自然資本への負荷削減や投資配分の変化を示す数値ではありません。今回の更新は2023年9月公表以来の初回で、技術ガイダンスの開発を完了し、基準設定機関への支援と市場の能力構築へ役割を移すと明言しています。実行主体が企業から基準設定・監督の側へ移る構造です。前年比19%増という採用の伸びは、開示の質や比較可能性が追いつくかを問う段階に入ったことを示します。次の観測点は、国際的な基準草案が今回の枠組みをどう取り込み、各国の監督が評価の実効性をどう担保するかです。公約の積み上がりと開示の質は別物として測る必要があります。
15 October 2026 | Amsterdam, the Netherlands At the conclusion of PRI in Person in Amsterdam and on the eve of the Convention on Biological Diversity (CBD) COP17 in Yerevan, Armenia, the TNFD announced today that 836 organisations, representing over USD 26 trillion in assets under management (AUM) among the financial institutions, have now committed to corporate reporting aligned to the TNFD recommended disclosures. The Taskforce also announced the release of updates to its recommendations and LEAP assessment approach – the first since their publication in September 2023. This concludes its work developing technical guidance to support the assessment and disclosure activities of report preparers and report users. Building on the momentum achieved over the past five years, the forthcoming International Sustainability Standards Board (ISSB) Exposure Draft on nature-related disclosures and other ongoing collaborations with the International Organization for Standardization (ISO) and the Global Reporting Initiative (GRI), the Taskforce will now focus its efforts on continuing to support the work of these standard-setting organisations as they draw on the TNFD recommendations and guidance. Alongside this, it will continue its market capacity-building efforts to support corporates and financial institutions globally. On the eve of CBD COP17 in Armenia, 836 organisations from across 57 countries or areas have now publicly committed to corporate reporting aligned to the TNFD s 14 disclosure recommendations. This represents a 14% increase since COP30 in November 2025 and over USD 26 trillion in AUM among the financial institutions acknowledged as TNFD Adopters, a 19% increase year-on-year. The publicly listed companies now represent over USD 10.5 trillion in market capitalisation, an increase of 12% since COP30. The latest adoption figures signal further momentum in nature-related corporate reporting commitment and practice, building on the findings of the TNFD 2026 Status R
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