TISFD disclosure recommendations

The TISFD disclosure recommendations are designed to complement key international sustainability and financial reporting standards. They build on established concepts and structures to support alignment while extending coverage to people-related matters. The recommendations, outlined in Section 4, are intended to support increased disclosure of consistent, decision-useful information about how organisations identify, assess, and manage people-related impacts, dependencies, risks and opportunities.

General requirements

The disclosure recommendations are underpinned by five general requirements establishing the core expectations to ensure consistency, coherence and comparability across reporting entities.