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MetricClimate-risk financial sensitivity

Gross GHG emissions monetised by cost rate

Measurement answer

What this metric measures

Gross GHG emissions monetised by cost rate is a sensitivity table converting compatible gross emissions bases into monetary scenario amounts under explicitly sourced lower, middle and upper rates.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting-year emissions with a cost-rate valuation or reference date
Aggregation
No aggregation across scenarios, scope bases, currencies or Scope 2 methods
Pillar
Environmental
Topic
Climate-risk financial sensitivity
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Gross reporting-year GHG emissions before removals or carbon credits, evaluated as a transition-risk sensitivity under an explicitly sourced market or societal cost rate. Scope 1 plus Scope 2 and total Scope 1, 2 and 3 are alternative bases rather than additive totals.

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

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS E1 AR74(e)
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting-year emissions with a cost-rate valuation or reference date

Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.

Table fields and units

  • Lower, middle or upper cost-rate scenario
  • Gross GHG scope basis and Scope 2 location-based or market-based method
  • Monetised amount ([ISO currency] at stated scale)
  • Gross GHG emissions input (tCO₂e — metric tonnes of carbon dioxide equivalent before removals or credits)
  • Cost rate ([ISO currency] per tCO₂e — currency per metric tonne of carbon dioxide equivalent)
  • Cost-rate type, source, reference year and valuation date
  • Reporting period, perimeter and missing-value reason

Published dimensions

  • GHG monetisation scenario row
  • Lower, middle or upper cost-rate scenario
  • Scope 1 plus Scope 2 or total Scope 1, 2 and 3 basis
  • Scope 2 location-based or market-based method
  • Market or societal cost-rate type
  • Cost-rate source, price year and valuation date
  • Reporting period and perimeter

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

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 15 August 2026

    Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards

    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Locator
    Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS E1 AR74(e)

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Gross GHG emissions monetised by cost rate”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS E1 AR74(e); the adopted-pending July 2026 ESRS annex omits the datapoint and supplies status context only.

  • Lower, middle or upper scenario and market or societal cost-rate type
  • Gross Scope 1 plus Scope 2 or total gross Scope 1, 2 and 3 emissions basis
  • Scope 2 location-based or market-based method
  • Monetised amount with ISO currency and stated scale
  • Gross emissions input in tCO₂e, spelled out as metric tonnes of carbon dioxide equivalent before removals or credits
  • Cost rate in ISO currency per tCO₂e, spoken as currency per metric tonne of carbon dioxide equivalent
  • Cost-rate source or study, price year, reference date and critical assumptions
  • Reporting period, perimeter and reconciliation to the compatible gross GHG inventory
  • Controls preventing scenario addition or subset-plus-total addition
  • Unavailable fields and reasons, never silently represented as zero
  • Current ESRS authority and adopted-successor omission warning

Record-specific limitations

  • A monetised sensitivity is not an expense, liability, tax, compensation amount, market value or damage estimate.
  • The result is not a carbon-credit cost and does not reduce gross emissions by removals or credits.
  • Lower, middle and upper scenarios are alternatives and their monetary outputs are never added.
  • Scope 1 plus Scope 2 is a subset of total Scope 1, 2 and 3 and the two results are never added.
  • Results are highly sensitive to the chosen cost rate, currency basis, price year and Scope 2 method.
  • The adopted-pending July 2026 ESRS annex omits this optional current-edition datapoint.

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.