Capital expenditure, financing or investment deployed towards nature-related risks
Measurement answer
What this metric measures
Reports monetary capital expenditure, financing or investment deployed towards nature-related risks during the reporting period, retaining the type of financial deployment.
Specification
Metric specification
- Result format
- Structured table
- Unit
- currency — source-defined reporting unit
- Reporting basis
- Reporting period
- Aggregation
- Sum qualifying capital expenditure, financing and investment amounts, reported separately by deployment type where applicable.
- Pillar
- Governance
- Topic
- Nature-related risk financing and investment
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Reporting entity's capital expenditure, financing or investment identified as deployed towards nature-related risks.
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 Disclosurer006
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 6
- 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, A7.1, p. 94
- Adopting Disclosurea270886cad4fe43dce70
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, A7.1 | TNFD Recommendations, September 2023, Annex 2, Table 9, A7.1, p. 94
Value structure
Dimensions and units
- Unit
- currency — source-defined reporting unit
- Reporting basis
- Reporting period
Unit meaning: Values use currency under the disclosed TNFD Recommendations method, period, location and reporting boundary.
Table fields and units
- deployment type
- reported amount
- currency
- nature-related risk basis
- organizational or value-chain boundary
- identification method
Published dimensions
- deployment type: capital expenditure, financing or investment
- nature-related issue type: risk
- currency
- direct-versus-proxy identification method
Calculation method
Formula information
- Status
- Specified
- Formula type
- Sum
Formula
Total capital deployed towards nature-related risks = Σ_i qualifying deployed amount_i, with deployment type retained as a reported dimension.Apply the source-defined TNFD Recommendations method only within the disclosed location, ecosystem and value-chain boundary. A7.1 identifies a reportable monetary outcome rather than an emission factor, eligibility test or calculation operand. It is published as a structured family because the source metric expressly spans capital expenditure, financing and investment, which are materially distinct financial deployment types. No shortlisted existing metric has the same nature-risk purpose, boundary and value shape.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
amount_i | Qualifying deployed amount | Capital expenditure, financing or investment amount identified by the reporting entity as deployed towards nature-related risks for deployment record i. | currency |
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, A7.1, p. 94
Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Capital expenditure, financing or investment deployed towards nature-related risks”.
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.
- Disclose the reporting currency.
- Disclose the basis used to identify expenditure, financing and investment as deployed towards nature-related risks.
- Disclose whether the reported value is capital expenditure, financing, investment, or a combination, and the treatment of each category.
- Disclose the organizational and value-chain boundary used.
- Disclose whether identification of nature-related risks is direct or proxy-based.
Record-specific limitations
- This is an Annex 2 optional additional global metric in TNFD Recommendations September 2023, not an Annex 1 core global metric.
- The metric does not prescribe a universal accounting classification or qualifying-risk identification method in the extracted evidence.
- Capital expenditure, financing and investment are distinct deployment types and should not be combined without disclosing the basis for aggregation.
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.