Assets or annual revenue dependent on areas affected by nature-related physical risk
Measurement answer
What this metric measures
Discloses a description and monetary value of assets or annual revenue dependent on areas affected by nature-related physical risks.
Specification
Metric specification
- Result format
- Structured table
- Unit
- currency — source-defined reporting unit
- Reporting basis
- Annual reporting period for annual revenue; timing for asset values is not further specified in the extracted evidence.
- Aggregation
- Report the monetary value of the disclosed assets or annual revenue; no cross-location aggregation method is specified in the extracted evidence.
- Pillar
- Environmental
- Topic
- Nature-related physical risk dependency
- Controlled domain
- Nature, biodiversity and land
- Entity type
- Metric
Reporting boundary
Organization assets or annual revenue that are dependent on areas affected by nature-related physical risk.
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 Disclosurer007
TNFD LEAP approach
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- Version 1.1, October 2023
- Requirement
- Not Specified
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- TNFD LEAP Approach v1.1, Annex 1, Table 26, PDF page 172, metric row 7
- Adopting DisclosureSource evidence
TNFD Recommendations
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- TNFD Recommendations, September 2023, Annex 2, Table 9, p. 94, A8.0
- Adopting Disclosure84fda8f3f6fb4fbcc3ce
TNFD Recommendations
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- Page 94, Table 9, A8.0 | TNFD Recommendations, September 2023, Annex 2, Table 9, p. 94, A8.0
Value structure
Dimensions and units
- Unit
- currency — source-defined reporting unit
- Reporting basis
- Annual reporting period for annual revenue; timing for asset values is not further specified in the extracted evidence.
Unit meaning: Values use currency under the disclosed TNFD Recommendations method, period, location and reporting boundary.
Table fields and units
- financial item: assets or annual revenue
- description of dependency and affected area
- monetary value
Published dimensions
- financial item: assets or annual revenue
- issue type: dependency on areas affected by nature-related physical risk
- measure type: descriptive information and monetary value
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaReport the source-defined result with its stated fields and method disclosures. TNFD Annex 2 metric A8.0 is a standalone structured dependency disclosure combining descriptive and financial-value information. It differs from exposure metrics because it concerns dependency on areas affected by physical risk, and no shortlisted metric matches that nature-related dependency construct.
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 27 August 2026
Recommendations of the Taskforce on Nature-related Financial Disclosures
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Locator
- TNFD Recommendations, September 2023, Annex 2, Table 9, p. 94, A8.0
Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Assets or annual revenue dependent on areas affected by nature-related physical risk”.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Recommendations of the Taskforce on Nature-related Financial Disclosures, September 2023.
- Describe the assets or annual revenue disclosed.
- Identify whether the monetary value represents assets or annual revenue.
- Describe the dependency on areas affected by nature-related physical risk.
Record-specific limitations
- The extracted evidence does not define the affected-area threshold, physical-risk assessment method, geography, scenario or time horizon.
- Assets and annual revenue are alternative financial items and should be identified distinctly rather than treated as interchangeable measures.
- This is a dependency metric and must not be merged with financial exposure to physical risk.
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.