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- Original SNN English summary, classification metadata and implementation interpretation. The linked TNFD material remains attributed to TNFD and is not reproduced.
Official fact
On 22 September 2026, the Taskforce on Nature-related Financial Disclosures published final sector guidance for technology and communications and a new LEAP use case. The guidance covers semiconductors, electronic manufacturing services and original design manufacturing, hardware, datacentre and telecom infrastructure, software and IT services, internet media and services, and telecommunications services. It provides sector-specific guidance for applying LEAP and sector-specific disclosure metrics. TNFD finalized the guidance after a three-month public consultation. The publication brings TNFD sector guidance to 18 sectors, representing approximately 60% of SICS industries.
Editorial interpretation
This is final implementation guidance rather than an amendment to the TNFD Recommendations. Materiality is notable because it supplies sector-specific assessment and disclosure infrastructure for a large and rapidly expanding value chain, including water dependencies and risks associated with semiconductors, datacentres and artificial intelligence.
Implementation relevance
Technology companies and financial institutions should map their LEAP assessments, location-specific water dependencies, pollution and waste impacts, sector metrics and value-chain boundaries to the final guidance. Teams should preserve the distinction between the cross-sector TNFD Recommendations and this sector implementation layer and record any changes from consultation drafts.