Coal-tailings facility risk inventory
Measurement answer
What this metric measures
Maintains one row per storage facility with location, operating and ownership context, capacity, stored mass, risk class, review timing, findings and response information. The record applies to coal operations and keeps its categories, units, period and boundary together.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — field-level units
- Reporting basis
- Use the reporting period declared for the result; point-in-time fields use the stated measurement date.
- Aggregation
- Do not infer an aggregate across unlike fields. Combine results only when populations, periods, boundaries, units and methods match.
- Pillar
- Environmental
- Topic
- Living-system and land stewardship
- Controlled domain
- Nature, biodiversity and land
- Entity type
- Metric
Reporting boundary
Use the reporter-declared organizational and operational boundary for coal operations, including exclusions, estimates and value-chain scope where relevant.
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
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureEM-CO-540a.1
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- 2024-11-07
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- sasb:2024-11-07:EM-CO-540a.1
Value structure
Dimensions and units
- Unit
- Structured table — field-level units
- Reporting basis
- Use the reporting period declared for the result; point-in-time fields use the stated measurement date.
Unit meaning: The table mixes categorical, date, narrative and mass fields; mass scale is field-level.
Table fields and units
- Facility identifier (narrative or categorical response)
- Facility location (narrative or categorical response)
- Ownership relationship (narrative or categorical response)
- Operating state (narrative or categorical response)
- Construction approach (narrative or categorical response)
- Permitted storage ceiling (mass; reporter-declared unit and scale)
- Tailings currently stored (mass; reporter-declared unit and scale)
- Failure-consequence class (narrative or categorical response)
- Latest independent technical-review date (ISO 8601 date; date)
- Material review findings (narrative or categorical response)
- Mitigation actions (narrative or categorical response)
- Facility emergency-response plan (narrative or categorical response)
Published dimensions
- Storage facility
- Reporting period or measurement date
- Coal operations reporting boundary
- Geography or business segment where material
- Measurement method and estimation status
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaThis is a facility inventory, not an arithmetic aggregate. Preserve all twelve fields per facility.
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 16 August 2026
Industry-based sustainability disclosure taxonomy
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Locator
- Record-level correspondence is retained in Sustopedia’s internal source map
Supports: The official package establishes the reportable concept and hierarchy position; the public identity, field descriptions and method framing are Sustopedia-authored.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Sustopedia industry-based measurement profile, 2024 taxonomy-aligned edition (7 November 2024).
- Values for every applicable field: Facility identifier; Facility location; Ownership relationship; Operating state; Construction approach; Permitted storage ceiling; Tailings currently stored; Failure-consequence class; Latest independent technical-review date; Material review findings; Mitigation actions; Facility emergency-response plan.
- Field-level unit, scale, currency or response type where applicable.
- Reporting period or measurement date.
- Organizational, operational and value-chain boundary, including exclusions.
- Estimation, restatement, conversion and method-edition notes.
Record-specific limitations
- Comparisons require compatible populations, periods, boundaries, units, category definitions and measurement methods.
- The table mixes categorical, date, narrative and mass fields; mass scale is field-level.
- No universal arithmetic identity is asserted; retain every field and its method context.
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.