Nature-related exposure and costs from raw material and natural resource price volatility
Measurement answer
What this metric measures
Structured disclosure describing exposure and costs arising from nature-related volatility in raw-material and natural-resource prices, with the relevant resource, value-chain context, location, time horizon and assessment method stated.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting period, with the assessment period and any forward-looking time horizon disclosed.
- Aggregation
- Reported by relevant raw material or natural resource and aggregated only where the organization discloses the aggregation method and avoids combining materially different exposure contexts.
- Pillar
- Cross-cutting
- Topic
- Nature-related financial risks
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Organization's relevant direct operations and upstream and downstream value-chain exposure to raw material and natural-resource price volatility linked to nature-related risks, as defined by the reporting organization.
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 Disclosurer030
TNFD LEAP approach
- 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 9
- Adopting DisclosureSource evidence
TNFD Recommendations
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- PDF page 95, metric A12.1
- Adopting Disclosuree1e2dc454727d5597c01
TNFD Recommendations
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- PDF page 95, metric A12.1
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting period, with the assessment period and any forward-looking time horizon disclosed.
Unit meaning: Each field uses its source-defined unit and retains the applicable location, ecosystem type, value-chain position, status and method.
Table fields and units
- Raw material or natural resource
- Nature-related risk linkage
- Value-chain segment
- Geography or priority location
- Business activity, product, service, asset or procurement category
- Exposure description
- Cost description
- Actual, estimated, proxy or scenario-based basis
- Assessment period or time horizon
- Method, assumptions and data source
Published dimensions
- issue type: nature-related risk
- financial effect type: exposure and costs
- resource type: raw material or natural resource
- value-chain segment: direct operations, upstream value chain, or downstream value chain
- geography or priority location where relevant
- business activity, product, service, asset, or procurement category where relevant
- assessment period and forward-looking time horizon where applicable
- actual versus estimated or scenario-based exposure/cost
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaReport the source-defined result with its stated fields and method disclosures. A12.1 is a defined TNFD Annex 2 additional metric requesting a reportable description of exposure and costs associated with price volatility in raw materials and natural resources linked to nature-related risks. The source does not provide a universal unit or formula, so the identity is retained as a structured disclosure rather than converted into a scalar financial metric.
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
- PDF page 95, metric A12.1
Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Nature-related exposure and costs from raw material and natural resource price volatility”.
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 how raw materials and natural resources in scope were identified and linked to nature-related risks.
- State the organizational and value-chain boundary, including the relevant value-chain segment.
- State the reporting period, assessment period and any forward-looking horizon.
- Describe the method, assumptions, data sources and use of actual, proxy, estimated or scenario-based values.
- Describe the basis for identifying price volatility and for estimating associated exposure and costs.
- Disclose relevant geographic or priority-location context where it materially affects the exposure or cost.
- Explain any aggregation across resources, locations, business activities or value-chain segments.
Record-specific limitations
- TNFD A12.1 requests a description of exposure and costs; it does not specify a universal monetary unit, mandatory valuation method, threshold, scenario set or calculation formula.
- Reported exposure and costs may be estimated, scenario-based, location-dependent and affected by price assumptions, contractual arrangements and the organization's definition of nature-related linkage.
- This optional Annex 2 additional metric is not an Annex 1 core global metric or a core-sector metric.
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.