Insurance financed-emissions exposure coverage (2025 edition)
Measurement answer
What this metric measures
Percentage of compatible gross insurance investment exposure included in financed-emissions measurement, using the same perimeter, date, currency and scale for numerator and denominator.
Specification
Metric specification
- Result format
- Single value
- Unit
- % — gross investment exposure included
- Reporting basis
- Annual reporting period; exposure and portfolio amounts use a declared measurement date
- Aggregation
- Ratio of compatible monetary exposures, multiplied by 100
- Pillar
- Environmental
- Topic
- Insurance financed emissions
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Gross insurance investment exposure included in financed-emissions measurement divided by total compatible gross exposure for the same perimeter and reporting date.
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.Share of gross exposure included in financed profile for insurance
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-coverage
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
- Insurance FN-IN-410c.3; PDF pages 13; printed pages 12
- 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 portfolio-coverage amendment, pages 10 to 12
- Adopting DisclosureFN-IN-410c.3
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.3
- Adopting Disclosurea4a13607-cef6-44e6-848b-3c25142ae013
PCAF Standards
- Publisher
- Partnership for Carbon Accounting Financials
- Edition
- Third Edition, December 2025
- Requirement
- Not Specified
- Relationship
- Splits Source Disclosure
- Mapping outcome
- Reused
- Source locator
- Page 161, Coverage, second bullet
Value structure
Dimensions and units
- Unit
- % — gross investment exposure included
- Reporting basis
- Annual reporting period; exposure and portfolio amounts use a declared measurement date
Unit meaning: Parts per hundred of compatible gross investment exposure included in financed-emissions measurement.
Table fields and units
- Included gross investment exposure
- Total gross investment exposure
- Coverage (%)
Published dimensions
- Investment perimeter
- Currency and scale
- Derivative-exclusion election
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
P = (E_included ÷ E_total) × 100Divide the compatible gross exposure included in the financed-emissions measurement by total gross exposure for the same boundary and date, then multiply by 100. No zero-denominator or rounding rule is inferred.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
E_included | included gross exposure | Gross exposure included in the financed-emissions measurement under the declared boundary. | currency amount of exposure |
E_total | total gross exposure | Total compatible gross exposure for the same reporting date, portfolio boundary, currency and scale. | currency amount of exposure |
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 portfolio-coverage amendment, 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.
- Included and total gross-investment-exposure amounts.
- Investment perimeter and reporting date.
- Currency, scale and asset-class treatment: Loans, bonds, equity investments and undrawn loan commitments.
- If coverage is below 100%, the types of assets excluded.
- 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
- A zero denominator has no source-defined numeric result.
- Coverage does not measure investment emissions intensity, data quality or target progress.
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.