Sustopedia

Search Sustopedia

Results stay grouped by content type. A future collection joins Search as its own labelled group when its public index is ready.

MetricClimate risks, opportunities and financial effects

Climate-opportunity-aligned assets and activities

Measurement answer

What this metric measures

Assets and business activities aligned with climate opportunities are presented as a structured disclosure of aligned amounts and shares under the reporting entity's declared opportunity definition, assessment basis, scenarios and time horizons.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting date across declared opportunity horizons
Aggregation
No default total — asset and business-activity bases remain separate
Pillar
Environmental
Topic
Climate risks, opportunities and financial effects
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Assets or business activities within the consolidated reporting perimeter that meet the reporting entity's disclosed climate-opportunity alignment method at the reporting date, assessed over its stated short-, medium- and long-term horizons.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    Australian Sustainability Reporting Standards

    climate-opportunity-alignment
    Publisher
    Australian Accounting Standards Board
    Edition
    AASB S1 and AASB S2 September 2024; AASB S2025-1 December 2025 effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    AASB S2 paragraph 29(d)
    Open official framework source
  • Adopting Disclosure

    Canadian Sustainability Disclosure Standards

    climate-opportunity-alignment
    Publisher
    Canadian Sustainability Standards Board
    Edition
    CSDS 1 and CSDS 2 issued December 2024; April 2026 CSDS 2 GHG amendments remain proposed
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    CSDS 2 paragraph 29(d)
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Annex I, ESRS 2 SBM-1 paragraph 40(d), ESRS E1-1 paragraph 16(g) and AR 5, and ESRS E1-9 paragraphs 64 to 70 and AR 67 to AR 77
    Open official framework source
  • Adopting Disclosure

    HKFRS Sustainability Disclosure Standards

    climate-opportunity-alignment
    Publisher
    Hong Kong Institute of Certified Public Accountants
    Edition
    HKFRS S1 and HKFRS S2 issued 12 December 2024; February 2026 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    HKFRS S2 paragraph 29(d)
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    22d83cd4-dda6-425e-a5b0-8e7bf51db19c
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 16, section (d)
    Open official framework source
  • Adopting Disclosure

    IPSASB SRS 1 Climate-related Disclosures

    public-sector-climate-opportunity-alignment
    Publisher
    International Public Sector Accounting Standards Board
    Edition
    IPSASB SRS 1, issued January 2026; effective 1 January 2028
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    paragraph 28(d) | paragraphs AG85-AG86
    Open official framework source
  • Adopting Disclosure

    SSBJ Sustainability Disclosure Standards

    climate-81-opportunity
    Publisher
    Sustainability Standards Board of Japan
    Edition
    Application, General and Climate Standards amended 13 March 2026; Practical Standard No. 1 issued 11 June 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Climate Standard paragraph 81; Comparison of ISSB and SSBJ Standards page 5
    Open official framework source
  • Adopting Disclosure

    Aotearoa New Zealand Climate Standards

    nz-cs1-22-e-climate-opportunities
    Publisher
    New Zealand External Reporting Board
    Edition
    NZ CS 1, NZ CS 2 and NZ CS 3 issued 14 December 2022; NZ CS 2 consolidated through November 2025 adoption amendments
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    NZ CS 1 paragraph 22(e)
    Open official framework source
  • Adopting Disclosure

    Türkiye Sustainability Reporting Standards

    climate-opportunity-alignment
    Publisher
    Public Oversight, Accounting and Auditing Standards Authority
    Edition
    TSRS 1 and TSRS 2 effective 1 January 2024; TSRS 2 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    TSRS 2 paragraph 29(d)
    Open official framework source
  • Adopting Disclosure

    UK Sustainability Reporting Standards

    climate-opportunity-alignment
    Publisher
    UK Department for Business and Trade
    Edition
    UK SRS S1 and UK SRS S2, issued 25 February 2026 (final, voluntary use)
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    UK SRS S2 paragraph 29(d)
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting date across declared opportunity horizons

Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.

Table fields and units

  • Amount basis (assets or business activities)
  • Opportunity type, product or service
  • Aligned amount ([ISO currency], declared scale)
  • Share of applicable basis (aligned amount ÷ compatible asset or business-activity denominator, %)
  • Scenario and declared time horizon
  • Financial-statement line or note
  • Quantification status and unavailable reason

Published dimensions

  • Climate-opportunity alignment basis
  • Asset or business-activity class
  • Climate-opportunity type
  • Product or service
  • Climate scenario
  • Time horizon
  • Financial-statement line or note
  • ISO currency and declared scale

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards

    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Locator
    Annex I, ESRS 2 SBM-1 paragraph 40(d), ESRS E1-1 paragraph 16(g) and AR 5, and ESRS E1-9 paragraphs 64 to 70 and AR 67 to AR 77

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Climate-opportunity-aligned assets and activities”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Commission Delegated Regulation (EU) 2023/2772 consolidated as of 1 January 2025 and AASB S2 September 2024; later editions require separate method profiles.

  • Amount basis identified as assets or business activities and kept separate
  • ISO 4217 currency code and scale for each aligned-amount cell
  • Percentage numerator as aligned amount and denominator as the compatible applicable asset or business-activity basis
  • Opportunity definition, alignment test and product or service classification
  • Scenario and declared short-, medium- and long-term horizon definitions
  • Financial-statement basis, line item or note and reconciliation reference
  • Non-overlap evidence before combining any amount rows; percentages are recomputed and never averaged
  • Quantification status and reason whenever an amount or share is unavailable

Record-specific limitations

  • Asset and business-activity amount bases are distinct and must remain separate.
  • The disclosed alignment is not realized revenue, forecast profit, avoided emissions, taxonomy alignment or a guarantee of benefit.
  • Results depend on the declared opportunity definition, alignment test, scenario, horizon and denominator.
  • The same asset, activity, product or service can appear in overlapping rows and must not be double counted.
  • Unavailable quantification must be labelled unavailable with a reason and must never be represented as zero.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.