Net revenue vulnerable to transition climate risk
Measurement answer
What this metric measures
Net revenue vulnerable to transition climate risk is presented as a structured disclosure of exposed net-revenue amounts and shares across stated drivers, scenarios and horizons, with relevant coal-, oil- and gas-customer revenue identifiable.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Financial reporting period across declared time horizons
- Aggregation
- No default total — customer and activity rows may overlap
- Pillar
- Environmental
- Topic
- Climate risks, opportunities and financial effects
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Net revenue on the declared financial-statement basis from business activities within the consolidated reporting perimeter that are exposed to material climate-transition risk, including relevant customer activity in coal-, oil- and gas-related sectors where required by the method.
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 DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Annex I, ESRS 2 SBM-1 paragraph 40(d), ESRS E1-1 paragraph 16(g) and AR 5, and ESRS E1-9 paragraphs 64 to 70 and AR 67 to AR 77
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Financial reporting period across declared time horizons
Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.
Table fields and units
- Business activity, segment or customer activity category
- Transition-risk driver, scenario and declared time horizon
- Gross vulnerable net revenue ([ISO currency], declared scale)
- Share of total net revenue (vulnerable net revenue ÷ compatible total net revenue, %)
- Share of gross vulnerable revenue addressed by mitigation actions (%)
- Coal-, oil- or gas-customer classification where relevant
- Quantification status and unavailable reason
Published dimensions
- Transition climate-risk net-revenue exposure
- Transition-risk driver
- Climate scenario
- Business activity or segment
- Customer activity category
- Time horizon
- Financial-statement line or note
- ISO currency and declared scale
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.
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 15 August 2026
Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025
- Locator
- Annex I, ESRS 2 SBM-1 paragraph 40(d), ESRS E1-1 paragraph 16(g) and AR 5, and ESRS E1-9 paragraphs 64 to 70 and AR 67 to AR 77
Supports: Official publisher reference linked specifically to the Sustopedia metric “Net revenue vulnerable to transition climate risk”; interpret it with the source-edition basis and limitations shown on this page.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Commission Delegated Regulation (EU) 2023/2772 consolidated as of 1 January 2025; later editions require separate method profiles.
- ISO 4217 currency code and scale for each vulnerable-net-revenue cell
- Percentage numerator as vulnerable net revenue and denominator as compatible total net revenue for the same period and perimeter
- Declared short-, medium- and long-term horizon definitions
- Scenario and distinct policy, market, technology, reputation or legal transition-risk driver
- Business activity or segment and relevant coal-, oil- or gas-customer classification kept as distinct dimensions
- Gross exposure before mitigation actions, kept separate from any percentage addressed by mitigation actions
- Net-revenue recognition basis, financial-statement line or note and reconciliation reference
- Unavailable values, reasons and overlap controls across customer, activity, scenario and horizon rows
Record-specific limitations
- The disclosed amount is not forecast revenue loss, expected loss, carbon-cost exposure or a post-mitigation residual.
- Customer-category rows can overlap business-activity or segment rows and are not automatically additive.
- Coal-, oil- and gas-related customer flags describe classification context and are not themselves exposure amounts.
- Results are sensitive to transition scenarios, customer classification, horizon definitions and materiality thresholds.
- Unavailable quantification must be labelled unavailable with a reason and must never be represented as zero.
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.