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MetricNature-related transition risk

Clean-up costs due to negative nature-related impacts

Measurement answer

What this metric measures

Reports descriptions and monetary values of clean-up activities required as a result of negative nature-related impacts, in the context of liability-related transition risks.

Specification

Metric specification

Result format
Structured table
Unit
currency — source-defined reporting unit
Reporting basis
Reporting period
Aggregation
Total monetary value, accompanied by a description of relevant clean-up activities
Pillar
Governance
Topic
Nature-related transition risk
Controlled domain
Nature, biodiversity and land
Entity type
Metric

Reporting boundary

Clean-up activities required due to negative nature-related impacts within the reporting organization's liability-related transition-risk context

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

    r023
    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 26, PDF page 174, 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 94, Table 9, A11.0
    Open official framework source
  • Adopting Disclosure

    TNFD Recommendations

    b770dcfe4062cecc9da5
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    September 2023
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 94, Table 9, A11.0
    Open official framework source

Value structure

Dimensions and units

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

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

Table fields and units

  • Nature-related impact
  • Clean-up activity description
  • Monetary value
  • Currency
  • Liability-related transition-risk context

Published dimensions

  • nature-related impact
  • clean-up activity
  • liability-related transition risk
  • currency

Calculation method

Formula information

Status
Specified
Formula type
Sum

Formula

Total clean-up costs = sum of monetary values assigned to reported clean-up activities required due to negative nature-related impacts.

Apply the source-defined TNFD Recommendations method only within the disclosed location, ecosystem and value-chain boundary. A11.0 identifies a reportable monetary outcome accompanied by descriptive context. It is an optional Annex 2 additional metric rather than an Annex 1 core acceptance gate. The available evidence supports retaining activity and impact context rather than reducing the disclosure to an unsupported single undifferentiated cost figure.

Variables

SymbolVariableDefinitionUnit
C_iClean-up activity monetary valueMonetary value reported for clean-up activity i required due to a negative nature-related impact.currency
C_totalTotal clean-up costsSum of reported clean-up activity monetary values.currency

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 94, Table 9, A11.0

    Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Clean-up costs due to negative nature-related impacts”.

    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.

  • Describe the clean-up activities reported.
  • Disclose the basis used to determine the monetary value.
  • Explain material assumptions, estimates, and relevant liability-related transition-risk context.

Record-specific limitations

  • The source evidence does not specify a prescribed currency, accounting basis, geographic allocation, or whether amounts are recognised costs, provisions, contingent liabilities, or estimated future expenditures.
  • Monetary values may not be comparable where entities use different valuation, recognition, or estimation approaches.

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.