As expectations from investors, regulators, customers and financial institutions continue to grow, many companies recognize the importance of nature-related assessment and disclosure. However, implementation remains a significant challenge.
To help address this gap, WBCSD has launched Learning to LEAP: Building business confidence for nature-related assessment and disclosure, a practical report designed to help companies understand and manage nature-related dependencies, impacts, risks and opportunities using the Taskforce on Nature-related Financial Disclosures (TNFD) framework and its LEAP (Locate, Evaluate, Assess and Prepare) approach.
Drawing on the experience of the Nature Reporting Preparer Forum (NRPF), a capacity-building program that engaged 153 organizations and 235 participants across Latin America and Southeast Asia, WBCSD identified recurring challenges organizations face when applying LEAP in practice.
The publication translates these experiences into five practical lessons that can help companies take a focused first step and build confidence through practice.
Five lessons from applying LEAP
The report highlights five key lessons identified through company participation, workshops, peer learning and implementation experiences:
- Start with what you already have
Don’t wait for perfect data to act. Improve assessments over time as data, tools and internal capabilities evolve. - Make nature tangible
Connect nature to specific business activities, operations and value chains to identify where deeper assessment is needed. - Focus on where it matters most
Prioritize locations, value-chain activities and nature-related issues that require the most attention. - Engage colleagues beyond sustainability
Involve finance, risk, procurement, operations and leadership functions to strengthen ownership and decision-making. - Use LEAP to inform business decisions
Move beyond assessment and disclosure by using findings to guide strategy, sourcing, investment, resilience and risk management decisions.
From Implementation Challenges to Practical Solutions
Alongside the five lessons, the report features 11 company case studies demonstrating how organizations have applied LEAP in practice across sectors and regions. It also includes examples of screening tools, a maturity-based checklist to help companies identify their next step, and practical recommendations for overcoming common implementation barriers.
Learning to LEAP provides companies with practical guidance to start understanding and managing their nature-related dependencies, impacts, risks and opportunities. By translating shared experience into actionable lessons, it can help businesses build confidence, strengthen resilience, and turn nature-related insights into better decisions. At WBCSD, we are committed to supporting companies in moving from awareness to credible action.
– Jenny Kwan, Director Climate and Nature Action, WBCSD
From Learning to Action
Alongside the report, WBCSD is also releasing the Business-Pitch Briefing Tool: Making the Case for Decision-Makers, a standalone executive briefing deck designed to help sustainability teams turn assessment findings into a compelling business case for action. The tool provides a practical framework for engaging senior leadership and securing support for a focused first nature assessment.
The NRPF was a collaborative and insightful experience that helped us learn from peers facing similar challenges in assessing and managing nature-related issues. It is encouraging to see the collective experiences of participants translated into practical recommendations that can help other organizations advance their nature journey. The five recommendations provide a clear and actionable starting point for companies beginning to apply LEAP and TNFD. The briefing tool is particularly valuable for communicating the business relevance of nature-related risks and opportunities to senior leaders.
– Mariane R Biz Silva – Sustainability Innovation Program Manager – FMC Corp
Helping Companies Take the Next Step
There is no single pathway for implementing TNFD guidance. Companies begin with different levels of maturity, resources, and exposure to nature-related risks. The report demonstrates that organizations do not need perfect data or sophisticated methodologies to begin. What matters most is taking a practical first step and building capability over time.
By combining lessons, company case studies and tools for engaging decision-makers, Learning to LEAP aims to help companies accelerate their nature-learning journey and turn nature-related information into stronger business decisions, more credible disclosure and more resilient business models.
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