Biodiversity and ecosystems anticipated financial effects
Measurement answer
What this metric measures
Expected monetary effects of material biodiversity- and ecosystem-related risks and opportunities, retained by effect, linked impact or dependency, time horizon, scenario, uncertainty, and estimation basis.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Forward-looking effect as of the reporting date
- Aggregation
- Never add scenarios, range bounds, or overlapping horizons
- Pillar
- Environmental
- Topic
- Biodiversity, ecosystems and land
- Controlled domain
- Nature, biodiversity and land
- Entity type
- Metric
Reporting boundary
Material biodiversity- and ecosystem-related risks and opportunities within the declared reporting perimeter and ESRS edition. Monetary points, ranges, qualitative fallbacks, scenarios, and time horizons remain separately typed.
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
- Binding ESRS E4-6 under Regulation (EU) 2023/2772 consolidated 1 January 2025
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Forward-looking effect as of the reporting date
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
- Risk or opportunity, linked impact or dependency, and reporting perimeter
- Estimate state (single amount, complete range, or qualitative-only fallback)
- Point amount ([ISO 4217 currency] at stated scale and price basis)
- Lower and upper bounds ([same ISO 4217 currency], scale, and price basis)
- Time horizon, scenario, assumptions, uncertainty, reporting date, and ESRS edition
Published dimensions
- Effect, linked impact or dependency, horizon, scenario, currency, and estimate state
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
- Binding ESRS E4-6 under Regulation (EU) 2023/2772 consolidated 1 January 2025
Supports: Official publisher reference linked specifically to the Sustopedia metric “Biodiversity and ecosystems anticipated financial effects”; 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: Binding ESRS E4-6 under Regulation (EU) 2023/2772 consolidated 1 January 2025; the July 2026 ESRS architecture is adopted-pending compatibility context only.
- Name each risk or opportunity, linked impact or dependency, reporting perimeter, and ESRS edition.
- State whether the row is a point amount, complete range, or qualitative-only fallback.
- For numeric rows, state ISO 4217 currency, scale, sign convention, price basis, and price date.
- State time horizon, scenario, gross-before-action profile where required, assumptions, source, and uncertainty.
- Keep alternative scenarios, overlapping horizons, and range bounds non-additive.
Record-specific limitations
- Forward-looking estimates can be highly uncertain, scenario-sensitive, and dependent on assumptions that change after the reporting date.
- A qualitative fallback is not zero, and a monetary estimate does not measure ecological condition or impact magnitude.
- Current and adopted-pending ESRS architectures differ and must remain edition-labelled.
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.