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TNFD published its response to the European Commission consultation on revised sustainability reporting standards on 5 June 2026. Its proposals address nature-related topical ESRS E2 to E5 and the interaction of ESRS 1 and ESRS 2 with the TNFD LEAP approach and disclosure metrics.\n\nMateriality: major interoperability input. The response seeks to preserve decision-useful nature information and consistent treatment of dependencies, location-specific materiality and entity-specific metrics.\n\nImplementation relevance: preparers should track the final legal text and any updated ESRS-TNFD correspondence mapping before changing materiality assessment, metric selection or nature-related financial-effects processes.\n\nKnowledge Graph: linked to the TNFD and ESRS framework trajectories before publication. Source validation was completed against the TNFD official news channel on 18 August 2026.