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MetricCommercial-banking financed emissions

Commercial-banking gross exposure by industry and asset class (2025 edition)

Measurement answer

What this metric measures

Gross banking exposure reported by industry and asset class at a declared date, with currency, scale and portfolio perimeter kept explicit.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Annual reporting period; exposure and portfolio amounts use a declared measurement date
Aggregation
Sum compatible gross exposures within each industry and asset-class row
Pillar
Environmental
Topic
Commercial-banking financed emissions
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Gross exposure inside the declared commercial-banking perimeter at the reporting date, reported for each industry by asset class. Funded carrying amounts are measured before loss allowance, and full undrawn commitments are kept separate from drawn amounts.

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-gross-exposure
    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
    IFRS S2 paragraphs B62(b) and B62A; PDF pages 9, 10; printed pages 8, 9 | Commercial Banks FN-CB-410b.2; PDF pages 9; printed pages 8
    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 gross-exposure amendment, pages 7 to 9
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    FN-CB-410b.2
    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.2
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Annual reporting period; exposure and portfolio amounts use a declared measurement date

Unit meaning: Each table field uses its stated unit. Exposure rows use a declared ISO currency and scale; classification and date fields retain their own units.

Table fields and units

  • Industry-classification system and version
  • Industry code and label
  • Asset class
  • Gross exposure amount
  • ISO currency
  • Scale
  • Reporting date

Published dimensions

  • Industry-classification system and version
  • Industry code and label
  • Asset class
  • Drawn or undrawn status
  • Currency
  • Reporting date

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Observe and aggregate compatible gross-exposure amounts by industry and asset class. The multidimensional table has no single universal result.

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 gross-exposure 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.

  • Gross-exposure definition and portfolio perimeter.
  • Required asset classes: Loans, project finance, bonds, equity investments and undrawn loan commitments.
  • Reporting date, currency and scale.
  • Netting, exclusions and currency-translation treatment.
  • Funded carrying amounts before loss allowance and full undrawn commitments reported separately from drawn amounts.
  • 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.

Record-specific limitations

  • Gross exposure is not an emissions amount and must not be interpreted as climate impact.
  • Currency translation, netting and exposure definitions can break comparability.

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.