Insurance financed emissions by industry and asset class (2025 edition)
Measurement answer
What this metric measures
An investment-portfolio table for insurers that separates financed greenhouse-gas emissions by industry, asset class and emissions scope, with boundary and estimation context retained.
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 financed-emissions observations within each declared investment row
- Pillar
- Environmental
- Topic
- Insurance financed emissions
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Insurance investment exposures included in financed-emissions measurement, separated by the selected industry-classification system and version, asset class and greenhouse-gas scope. The boundary records any derivative exclusion and other excluded financial activities.
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.
- Different source editionPartial relationship; observations remain separate.Gross exposure profile for insurance — Loans
- Different source editionPartial relationship; observations remain separate.Insurance financed emissions by industry and asset class (IFRS S2 2023 edition)
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 Disclosureinsurance-financed-emissions
IFRS S2 GHG Emissions Amendments (December 2025)
- 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 B63(a) and B63A; PDF pages 11, 12; printed pages 10, 11 | Insurance FN-IN-410c.1; PDF pages 12; printed pages 11
- Adopting DisclosureSource evidence
ISSB/SASB industry-based metrics
- 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
- Insurance financed-emissions amendments, pages 10 to 12
- Adopting DisclosureFN-IN-410c.1
ISSB/SASB industry-based metrics
- 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-IN-410c.1
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. Emissions fields use tonnes of carbon-dioxide equivalent; industry, asset-class, scope and method fields retain their stated units.
Table fields and units
- Industry-classification system and version
- Industry code and label
- Asset class
- Greenhouse-gas scope
- Financed-emissions amount (tCO2e)
- Derivative-exclusion election
- Data-quality or estimation context
Published dimensions
- Industry-classification system and version
- Industry code and label
- Asset class
- Greenhouse-gas scope
- Derivative-exclusion election
- Data-quality status
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaReport measured or estimated financed-emissions rows by industry, asset class and scope. No single arithmetic formula represents the complete table.
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
- Insurance financed-emissions amendments, pages 10 to 12
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.
- Industries, asset classes and investment perimeter included.
- Required asset classes: Loans, bonds, equity investments and undrawn loan commitments.
- Scope coverage and exclusions.
- Attribution and estimation method.
- Reporting date and data-quality treatment.
- 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
- Reported rows are not comparable when investment boundaries, asset classes, attribution methods or scope coverage differ.
- Financed emissions from investments remain distinct from insurance-associated emissions from underwriting.
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.