TNFD Index
1. TNFD Approach Overview — Nature Dependencies and Impacts of the Medical Device Industry
Given the characteristics of medical device manufacturing, i-SENS, Inc.'s direct natural capital dependence (e.g., direct extraction from forests, water resources, or biodiversity) is low, but there are indirect dependence and impact relationships through the following three channels.
· Manufacturing process → water, energy, and waste: Water consumption (26,431 tonnes), energy (166.128 TJ), and waste (401 tonnes) generated at the Songdo Plant, Songdo No. 2 Plant, and Wonju Plant. Landfill rate 0%, discharge 0 tonnes, and recycling rate 94% maintained (Environment 4 · 5).
· Raw materials → supply chain natural capital: Upstream natural impacts of procurement of biosensors, electronic components, and plastic cases. Supply-chain ESG assessment aligned with EU CSDDD and EUDR (Supply Chain Management page).
· Use and disposal → downstream impacts: Disposal of used lancets and strips; use of recyclable materials for packaging (Environment 5.4).
2. LEAP Approach — Four Stages
LEAP Stage | Stage Definition | Status of i-SENS, Inc. | Completion |
L — Locate | Identification of regions where natural capital dependence and impact occur | Four domestic sites (Seocho, Wonju, Songdo, Songdo No. 2) + China Jiangsu — IUCN protected areas and KBA applicability assessment in progress | |
E — Evaluate | Assessment of natural dependence and impact | Quantitative water, energy, and waste data disclosed in ESG Factbook Environment + qualitative biodiversity assessment | Partial (quantitative) |
A — Assess | Assessment of nature-related risks and opportunities | EU CSDDD and EUDR supply chain due diligence + integration with "Risk Management" + reflection in "Materiality Assessment" DMA | |
P — Prepare | Establishment and disclosure of responses and strategies | This page + Environment pages + strengthening in next report | In progress |
3. TNFD 14 Disclosures Matrix
3.1 Governance (3)
No. | Disclosure | Aligned Location at i-SENS |
A | Board oversight of nature-related dependencies, impacts, risks, and opportunities | "Board of Directors" ESG Committee + ESG Council (operates monthly) |
B | Management role — assessment and management of nature-related matters | Environmental Management Team under the Ethics Management Office + responsibility of CSO Vice President Jong-Woo Yoon |
C | Reflection of human rights and indigenous rights policies in nature-related matters | "Human Rights Policy" + UNGC Principles #1 and #2 (Human Rights) + assessment of impacts on communities adjacent to sites |
3.2 Strategy (4)
No. | Disclosure | Aligned Location at i-SENS |
A | Short / medium / long-term nature-related dependencies, impacts, risks, and opportunities | "Materiality Assessment" DMA environmental topics + Environment 3 GHG monitoring |
B | Impact of nature-related matters on business, strategy, and financial planning | EU CSRD, CBAM, PPWR, and ESPR response + investment in CGM line efficiency improvement |
C | Resilience of strategy and financial planning to nature scenario analysis | Environmental impact assessment in connection with CGM expansion to 5.4 million units by 2027 |
D | Identification and assessment of priority locations | Four priority locations: Seocho Headquarters + Wonju Plant + Songdo · Songdo No. 2 — IUCN / KBA assessment |
3.3 Risk and Impact Management (3)
No. | Disclosure | Aligned Location at i-SENS |
A(i) | Process for identifying and assessing nature-related dependencies, impacts, risks, and opportunities in direct operations | Monthly environmental inventory (electricity, LNG, water, waste) + Environmental Management Team monitoring |
A(ii) | Identification and assessment of nature-related matters in the upstream and downstream value chain | Supply-chain ESG assessment (annual on-site due diligence of consigned contractors) + LifeScan supply-chain ESG requirements |
B | Process for managing, monitoring, and mitigating nature-related matters | ISO 14001 environmental management system + appointment and training of environmental technicians + "Risk Management" |
3.4 Metrics and Targets (4)
No. | Disclosure | Aligned Location at i-SENS / 2025 Indicators |
A | Indicators for measuring nature-related impacts, dependencies, risks, and opportunities | Water 26,431 tonnes · discharge 0 tonnes · waste recycling rate 94% · waste landfill rate 0% · environmentally friendly vehicles 25.6% |
B | GHG emissions metrics (TNFD–IFRS S2 linkage) | Scope 1+2: 8,025.654 tCO2eq (Environment 3) |
C | Targets and progress related to nature impacts | Water target 33,184 tonnes → actual 26,431 tonnes (20.3% reduction); waste landfill rate 0% maintained for 3 consecutive years; waste recycling rate 84.97% → 90.96% (+5.99)%p |
D | Comparison of nature dependence, impact, risk, and opportunity targets with industry standards | Aligned with SASB HC-MS medical device industry standards + ESRS E1, E2, E3, E5 + response to EU PPWR and ESPR |
4. Status of Priority Location Assessment
Following the TNFD Strategy D recommendation, the status of the IUCN / KBA assessment for the four priority locations of i-SENS, Inc.
Site | Location | IUCN Protected Area | KBA (Key Biodiversity Area) | Ramsar Wetland |
Seocho Headquarters | Seocho-gu, Seoul | Not applicable (urban location) | Not applicable | Not applicable |
Wonju Plant | Munmak-eup, Wonju, Gangwon Province | Not applicable¹ | Not applicable | Not applicable |
Songdo Plant | Songdo, Incheon | Adjacent — Songdo Wetland Protected Area² | Adjacent — Songdo Tidal Flats (EAAFP · IBA)³ | Adjacent — Songdo Tidal Flats Ramsar Wetland (approx. 3.5–4.1 km) |
Songdo No. 2 Plant |
¹ The Wonju Plant is not directly adjacent to a designated protected area; however, it is adjacent to an area in Grade 1 of the Ecological Map of Korea (domestic criterion), with a location sensitivity of 4.5–5.0 (upper-middle range compared with peer IVD companies), making it subject to management.
² The Songdo Tidal Flats are designated as a Wetland Protected Area by the Ministry of Oceans and Fisheries; classification within the IUCN protected-area category (WDPA registration status) is subject to final confirmation by an external expert organization.
³ The Songdo Tidal Flats are a site of the East Asian–Australasian Flyway Partnership (EAAFP) network and an Important Bird Area (IBA), and are located 0.5–0.8 km from the habitat of Class I endangered wildlife (such as cranes and black-faced spoonbills). KBA official registration status will be finalized after cross-checking with the KBA database.
5. Global Standards Mapping
TNFD | GRI | ESRS | IFRS S | CDP | SASB HC-MS |
Governance (3) | 2-9, 2-12, 2-13 | GOV-1, GOV-2 | S1 Governance | — | — |
Strategy (4) | 3-3, 304-1, 304-2 | E4-1, E4-2, E4-3 | S1 Strategy | F0 Forests | — |
Risk & Impact (3) | 304-3, 304-4 | E4-4, IRO-1 | S1 Risk | F1, W1 | — |
Metrics & Targets (4) | 303, 304, 305, 306 | E1, E2, E3, E4, E5 | S1 · S2 Metrics | C6 · C7 · W1 · F0 | — |
6. Plan for Strengthening in the Next Report
· Completion of IUCN / KBA / Ramsar assessment for four sites (2026 report)
· Quantitative measurement of upstream supply-chain nature impacts — integrated with Scope 3 calculation (2027 report)
· Nature scenario analysis — application of four TNFD-recommended scenarios (NGFS, IPBES, etc.) (2027–2028)
· Downstream medical device disposal impact — LCA of environmental impacts of used lancets and strips (2027)
· Introduction of quantitative biodiversity KPIs — STAR / PDF / MSA indicators (from 2028)