Assets vulnerable to transition climate risk
Measurement answer
What this metric measures
Assets vulnerable to transition climate risk are presented as a structured disclosure of exposed asset carrying amounts and shares of total assets across transition drivers, scenarios and the reporting entity's stated time horizons, before mitigation actions.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting date across declared time horizons
- Aggregation
- No default total — only compatible, non-overlapping rows may be combined
- Pillar
- Environmental
- Topic
- Climate risks, opportunities and financial effects
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Consolidated assets on the declared financial-statement basis at the reporting date, assessed for material climate-transition risks over the entity's stated short-, medium- and long-term horizons, before mitigation actions.
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 DisclosureSource evidence
European Sustainability Reporting Standards
- 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
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting date across declared time 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
- Transition-risk driver
- Scenario and declared time horizon
- Gross exposed asset carrying amount ([ISO currency], declared scale)
- Share of total assets (exposed carrying amount ÷ compatible total assets, %)
- Share of gross exposed assets addressed by mitigation actions (%)
- Stranded-asset or real-estate classification
- Quantification status and unavailable reason
Published dimensions
- Transition climate-risk exposure
- Transition-risk driver
- Climate scenario
- Sector or activity
- Asset class
- Stranded-asset flag or range
- Time horizon
- ISO currency and declared scale
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate 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 “Assets vulnerable to transition climate risk”; 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.
- ISO 4217 currency code and scale for each carrying-amount cell
- Percentage numerator as exposed asset carrying amount and denominator as compatible total assets for the same date and perimeter
- Declared short-, medium- and long-term horizon definitions
- Transition scenario and distinct policy, market, technology, reputation or legal risk driver
- Gross exposure before mitigation actions, kept separate from the percentage addressed by mitigation actions
- Stranded-asset and real-estate classifications as separate, non-additive rows where applicable
- Financial-statement basis, line item or note and reconciliation reference
- Unavailable values and reasons, plus controls preventing overlap across assets, drivers, scenarios and horizons
Record-specific limitations
- Policy, market, technology, reputation and legal risk drivers are distinct and must not be treated as interchangeable.
- The disclosed amount is not a prediction that an asset will strand, an impairment, a liability estimate or a post-mitigation residual.
- Stranded-asset ranges and real-estate energy-efficiency classifications remain separate from general exposure rows.
- The same asset can appear under multiple drivers, scenarios or horizons 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.