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MetricCommercial-banking financed emissions

Commercial-banking financed-emissions exposure coverage (2025 edition)

Measurement answer

What this metric measures

Percentage of compatible gross banking exposure included in financed-emissions measurement, using the same portfolio boundary, date, currency and scale for numerator and denominator.

Specification

Metric specification

Result format
Single value
Unit
% — gross exposure included
Reporting basis
Annual reporting period; exposure and portfolio amounts use a declared measurement date
Aggregation
Ratio of compatible monetary exposures, multiplied by 100
Pillar
Environmental
Topic
Commercial-banking financed emissions
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Gross banking exposure included in financed-emissions measurement divided by total compatible gross exposure for the same portfolio perimeter and reporting date.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

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

    IFRS S2 GHG Emissions Amendments (December 2025)

    commercial-banking-financed-emissions-coverage
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    December 2025 amendments to IFRS S2 and consequential SASB amendments; effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Commercial Banks FN-CB-410b.3; PDF pages 10; printed pages 9
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Source evidence
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    December 2025 industry-based financed-emissions amendments, effective for annual periods beginning on or after 1 January 2027; early application permitted.
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Commercial-banking portfolio-coverage amendment, pages 7 to 9
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    FN-CB-410b.3
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    2025-12
    Requirement
    Not Specified
    Relationship
    Edition Variant
    Mapping outcome
    Published
    Source locator
    sasb:2025-12:FN-CB-410b.3
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    a3e6a61f-4d79-4cc6-8776-c1c567041682
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 102, “Outstanding amount”
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    a4a13607-cef6-44e6-848b-3c25142ae013
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Splits Source Disclosure
    Mapping outcome
    Reused
    Source locator
    Page 161, Coverage, second bullet
    Open official framework source

Value structure

Dimensions and units

Unit
% — gross exposure included
Reporting basis
Annual reporting period; exposure and portfolio amounts use a declared measurement date

Unit meaning: Parts per hundred of compatible gross exposure included in financed-emissions measurement.

Table fields and units

  • Included gross exposure
  • Total gross exposure
  • Coverage (%)

Published dimensions

  • Portfolio boundary
  • Currency and scale
  • Derivative-exclusion election

Calculation method

Formula information

Status
Specified
Formula type
Percentage

Formula

P = (E_included ÷ E_total) × 100

Divide the compatible gross exposure included in the financed-emissions measurement by total gross exposure for the same boundary and date, then multiply by 100. No zero-denominator or rounding rule is inferred.

Variables

SymbolVariableDefinitionUnit
E_includedincluded gross exposureGross exposure included in the financed-emissions measurement under the declared boundary.currency amount of exposure
E_totaltotal gross exposureTotal compatible gross exposure for the same reporting date, portfolio boundary, currency and scale.currency amount of exposure

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 16 August 2026

    Consequential amendments to industry-based metrics following greenhouse-gas disclosure revisions

    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    December 2025 industry-based financed-emissions amendments, effective for annual periods beginning on or after 1 January 2027; early application permitted.
    Locator
    Commercial-banking portfolio-coverage amendment, pages 7 to 9

    Supports: The official amendment establishes the edition-specific reporting field or method boundary represented here; Sustopedia independently authored the public name, explanation, structure and formula information.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Sustopedia financial-sector financed-emissions profile, version 1.1, reviewed 2026-09-01 against the December 2025 primary amendment.

  • Included and total gross-exposure amounts.
  • Portfolio boundary and reporting date.
  • Currency, scale and asset-class treatment: Loans, project finance, bonds, equity investments and undrawn loan commitments.
  • If coverage is below 100%, the types of assets excluded.
  • Selected industry-classification system and version.
  • Why the selected classification system enables users to understand exposure to climate-related transition risks, including whether a commonly used system was prioritised.
  • Whether the entity elected to exclude greenhouse-gas emissions attributable to derivatives.
  • What the entity treated as a derivative when applying the exclusion.
  • Financial activities excluded from the financed-emissions boundary, including activities associated with derivatives.

Record-specific limitations

  • A zero denominator has no source-defined numeric result.
  • Coverage does not measure portfolio emissions intensity, data quality or target progress.

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.