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MetricNature-related assessment coverage

Direct operational locations assessed for nature-related issues

Measurement answer

What this metric measures

Percentage of the reporting organization's direct operational locations that have undergone a nature-related assessment during the reporting period.

Specification

Metric specification

Result format
Single value
Unit
% — source-defined reporting unit
Reporting basis
Reporting period
Aggregation
Percentage of direct operational locations that have undergone the reported nature-related assessment.
Pillar
Cross-cutting
Topic
Nature-related assessment coverage
Controlled domain
Nature, biodiversity and land
Entity type
Metric

Reporting boundary

The reporting organization's direct operational locations; excludes upstream and downstream value-chain locations unless separately reported.

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

    TNFD LEAP approach

    r063
    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 28, PDF page 184, metric row 2
    Open official framework source
  • Adopting Disclosure

    TNFD Recommendations

    Source evidence
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    September 2023
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Page 99, metric A25.1
    Open official framework source
  • Adopting Disclosure

    TNFD Recommendations

    15323b3984b05bfebafb
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    September 2023
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 99, metric A25.1
    Open official framework source

Value structure

Dimensions and units

Unit
% — source-defined reporting unit
Reporting basis
Reporting period

Unit meaning: Values use % under the disclosed TNFD Recommendations method, period, location and reporting boundary.

Published dimensions

  • direct operations
  • operational location or site
  • geography
  • assessment scope
  • assessment method: direct or proxy
  • nature-related issue type: dependencies, impacts, risks, and opportunities

Calculation method

Formula information

Status
Specified
Formula type
Percentage

Formula

(N_assessed / N_direct_operational_locations) × 100

Apply the source-defined TNFD Recommendations method only within the disclosed location, ecosystem and value-chain boundary. A25.1 specifies a reportable proportion of a company's own operational sites that have undergone nature-related assessments. It is a standalone assessment-coverage outcome with a defined percentage value shape and direct-operations boundary. It is retained as an Annex 2 additional metric rather than treated as a core acceptance gate.

Variables

SymbolVariableDefinitionUnit
N_assessedDirect operational locations assessedNumber of the reporting organization's direct operational locations that underwent the disclosed nature-related assessment.locations
N_direct_operational_locationsTotal direct operational locationsNumber of direct operational locations in the disclosed reporting boundary and denominator population.locations

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
    Page 99, metric A25.1

    Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Direct operational locations assessed for nature-related issues”.

    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.

  • Definition of direct operational location and the denominator population.
  • Nature-related assessment scope, criteria, and assessment date or period.
  • Whether assessments use direct site evidence, proxy methods, or a combination.
  • Treatment of locations that are opened, closed, acquired, disposed of, or otherwise change during the reporting period.

Record-specific limitations

  • Assessment coverage does not indicate the severity, materiality, or management quality of identified nature-related issues.
  • Comparability depends on the organization's definition of an operational location and on the assessment scope, criteria, and method.
  • The metric should not be interpreted as coverage of upstream or downstream value-chain locations.

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.