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MetricNature-related opportunities and capital allocation

Capital deployed toward nature-related opportunities by opportunity type

Measurement answer

What this metric measures

Reports capital expenditure, financing, and investment deployed toward nature-related opportunities, disaggregated by opportunity type and deployment instrument.

Specification

Metric specification

Result format
Structured table
Unit
currency — source-defined reporting unit
Reporting basis
Reporting period
Aggregation
Sum capital expenditure, financing, and investment deployed toward nature-related opportunities during the reporting period, disaggregated by type of opportunity.
Pillar
Social
Topic
Nature-related opportunities and capital allocation
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Capital expenditure, financing, or investment deployed by the reporting entity toward nature-related opportunities during the reporting period.

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

    r038
    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 175, metric row 4
    Open official framework source
  • Adopting Disclosure

    TNFD sector guidance

    C7.3
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    Version 2.0, June 2024
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 14, Table 2, C7.3 (Opportunity)
    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
    TNFD Recommendations, September 2023, p. 88, Table 7, C7.3
    Open official framework source
  • Adopting Disclosure

    TNFD Recommendations

    716752336ebe3aab2ce4
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    September 2023
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 88, Table 7, C7.3 | TNFD Recommendations, September 2023, p. 88, Table 7, C7.3
    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

  • opportunity type
  • deployment instrument
  • amount deployed
  • currency
  • reporting period
  • classification and accounting basis

Published dimensions

  • opportunity type
  • deployment instrument: capital expenditure, financing, or investment
  • currency
  • reporting period

Calculation method

Formula information

Status
Specified
Formula type
Sum

Formula

Total capital deployed toward nature-related opportunities = Σ amount of qualifying capital expenditure, financing, or investment deployed during the reporting period, reported by opportunity type.

Apply the source-defined TNFD Recommendations method only within the disclosed location, ecosystem and value-chain boundary. C7.3 identifies a distinct, reportable financial amount and requires a breakdown by opportunity type. It is retained as a structured family because the source combines capital expenditure, financing, and investment and requires dimensional disaggregation. It is published as an optional Annex 2 additional metric, not as a core acceptance gate. The shortlisted community-investment expenditure metric has a different beneficiary purpose and boundary.

Variables

SymbolVariableDefinitionUnit
A_iAmount deployed for opportunity type iCapital expenditure, financing, or investment amount classified by the reporting entity as deployed toward nature-related opportunity type i during the reporting period.currency
Total_ATotal capital deployed toward nature-related opportunitiesSum of reported deployed amounts across disclosed nature-related opportunity types.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
    TNFD Recommendations, September 2023, p. 88, Table 7, C7.3

    Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Capital deployed toward nature-related opportunities by opportunity type”.

    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 types of nature-related opportunities used for the disaggregation.
  • State the basis used to classify an amount as capital expenditure, financing, or investment deployed toward a nature-related opportunity.
  • Disclose the reporting currency and any material currency-conversion, accounting, or consolidation basis used.
  • State whether amounts are reported gross or net and explain treatment of overlapping, committed, or undrawn financing amounts where applicable.

Record-specific limitations

  • This is an Annex 2 additional metric and is optional; it is not an Annex 1 core global metric or a core-sector-metric requirement.
  • The cited source does not prescribe a universal taxonomy, eligibility threshold, valuation method, or impact-performance test for nature-related opportunities.
  • Reported deployed capital does not by itself demonstrate that an opportunity has delivered positive nature-related outcomes.

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.