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MetricNature-related risk financial effects

Value of asset write-offs and early retirements due to nature-related risks

Measurement answer

What this metric measures

Monetary value of assets written off or retired early as a result of nature-related risks.

Specification

Metric specification

Result format
Structured table
Unit
currency — source-defined reporting unit
Reporting basis
reporting period
Aggregation
Total monetary value of assets written off or retired early as a result of nature-related risks during the reporting period.
Pillar
Governance
Topic
Nature-related risk financial effects
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Assets of the reporting organization that were written off or retired early as a result of nature-related risks.

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

    r005
    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 172, metric row 5
    Open official framework source
  • Adopting Disclosure

    TNFD LEAP approach

    r020
    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 173, metric row 12
    Open official framework source
  • Adopting Disclosure

    TNFD LEAP approach

    r036
    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 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
    TNFD Recommendations, September 2023, PDF page 94, Table 9, Annex 2 metric A7.0
    Open official framework source
  • Adopting Disclosure

    TNFD Recommendations

    2665d5450492ca5aa1d5
    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, A7.0 | TNFD Recommendations, September 2023, PDF page 94, Table 9, Annex 2 metric A7.0
    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

  • Asset type or class
  • Disposition type
  • Nature-related risk attribution basis
  • Monetary value
  • Currency

Published dimensions

  • asset type or asset class
  • asset disposition type: write-off or early retirement
  • currency

Calculation method

Formula information

Status
Specified
Formula type
Sum

Formula

V_asset_outcomes = Σ_i V_i

Apply the source-defined TNFD Recommendations method only within the disclosed location, ecosystem and value-chain boundary. A7.0 specifies a standalone monetary financial-effect metric. It is maintained as an optional Annex 2 metric and is not merged with generic risk narratives or unrelated asset-value measures.

Variables

SymbolVariableDefinitionUnit
V_asset_outcomesvalue of asset write-offs and early retirements due to nature-related risksTotal monetary value of included assets written off or retired early as a result of nature-related risks.currency
V_ivalue of included asset outcome iMonetary value of an individual asset write-off or early retirement attributable to a nature-related risk.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, PDF page 94, Table 9, Annex 2 metric A7.0

    Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Value of asset write-offs and early retirements due to nature-related risks”.

    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.

  • Basis for identifying asset write-offs and early retirements included in the metric.
  • Basis for attributing the write-off or early retirement to a nature-related risk.
  • Treatment of write-offs versus early retirements.
  • Currency and monetary-value basis used.

Record-specific limitations

  • Annex 2 optional additional metric; it is not an Annex 1 core global metric.
  • The metric covers asset write-offs and early retirements attributed to nature-related risks, not all asset impairments, disposals, or retirements.
  • Comparability depends on the reporting organization’s disclosed basis for attributing an asset outcome to a nature-related risk.

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.