Exposure to companies with harmful activities or sourcing in biodiversity-sensitive areas
Measurement answer
What this metric measures
Reports the amount of exposure, and/or its proportion of total exposure, to companies engaged in harmful activities or sourcing within biodiversity-sensitive areas.
Specification
Metric specification
- Result format
- Structured table
- Unit
- amount of exposure; percentage of total exposure — source-defined reporting unit
- Reporting basis
- Reporting period
- Aggregation
- Aggregate qualifying company exposures and report the total amount and/or proportion of total exposure.
- Pillar
- Environmental
- Topic
- Nature-related financial exposure
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
The reporting organisation's exposure to companies engaged in harmful activities or sourcing within biodiversity-sensitive areas.
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
TNFD sector guidance
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- Final English sector guidance collection through August 2026 (17 documents)
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- TNFD Financial Institutions v2.0, p.18, additional financial-institution indicators bullet list: exposure to companies with harmful activities or sourcing in biodiversity-sensitive areas. | p.18, additional financial-institution indicators bullet list
- Adopting DisclosureUnnumbered in source
TNFD sector guidance
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- Version 2.0, June 2024
- Requirement
- Recommended
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- p.18, additional financial-institution indicators bullet list
Value structure
Dimensions and units
- Unit
- amount of exposure; percentage of total exposure — source-defined reporting unit
- Reporting basis
- Reporting period
Unit meaning: Values use amount of exposure; percentage of total exposure under the disclosed TNFD sector-guidance method, reporting period and boundary.
Table fields and units
- exposure measure
- qualifying-company criterion
- total qualifying exposure amount
- total exposure denominator
- proportion of total exposure
- assessment method
Published dimensions
- exposure measure
- qualifying company activity or sourcing
- biodiversity-sensitive-area relationship
- total exposure denominator
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaReport the source-defined result with its stated fields and method disclosures. The Financial Institutions additional-indicator text explicitly requests a reportable exposure outcome expressed as a total amount or proportion of overall exposure. It is not the same construct as SFDR PAI indicator 7, which reports a share of investee companies with negatively affecting activities rather than the financial institution's exposure amount or exposure proportion.
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 30 August 2026
TNFD additional sector guidance collection
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- Final English sector guidance collection through August 2026 (17 documents)
- Locator
- TNFD Financial Institutions v2.0, p.18, additional financial-institution indicators bullet list: exposure to companies with harmful activities or sourcing in biodiversity-sensitive areas. | p.18, additional financial-institution indicators bullet list
Supports: The official TNFD sector guidance supports the identity, boundary and method basis of “Exposure to companies with harmful activities or sourcing in biodiversity-sensitive areas”.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: TNFD sector guidance, Final English sector guidance collection through August 2026 (17 documents).
- Define the exposure population and exposure measure used.
- Describe the criteria and evidence used to identify harmful activities or sourcing.
- Define biodiversity-sensitive areas and explain how company activities or sourcing are linked to those areas.
- State the total-exposure denominator where a proportion is reported.
Record-specific limitations
- The guidance excerpt does not specify a universal exposure instrument, asset-class boundary, currency, valuation basis, or harmful-activity classification method.
- A reported proportion is comparable only where the total-exposure denominator and qualifying-company assessment method are disclosed.
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.