Priority locations with context-based water targets and water management plans
Measurement answer
What this metric measures
Reports separately the percentage of priority locations with established context-based water targets and the percentage with implemented water management plans.
Specification
Metric specification
- Result format
- Structured table
- Unit
- % — source-defined reporting unit
- Reporting basis
- Reporting period
- Aggregation
- Percentage of priority locations meeting each specified criterion
- Pillar
- Environmental
- Topic
- Water impacts and state of nature
- Controlled domain
- Water and marine resources
- Entity type
- Metric
Reporting boundary
Priority locations identified 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 DisclosureSource evidence
TNFD sector guidance
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- Final English sector guidance collection through August 2026 (17 documents)
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Page 89, sector metric table, MM.A19.0
- Adopting DisclosureMM.A19.0
TNFD sector guidance
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- Version 1.0, June 2024
- Requirement
- Recommended
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- Page 89, sector metric table, MM.A19.0
Value structure
Dimensions and units
- Unit
- % — source-defined reporting unit
- Reporting basis
- Reporting period
Unit meaning: Values use % under the disclosed TNFD sector-guidance method, reporting period and boundary.
Table fields and units
- Criterion
- Number of priority locations meeting criterion
- Total number of priority locations
- Percentage of priority locations
- Methodology or guidance used
Published dimensions
- Disclosure criterion: established context-based water target; implemented water management plan
- Priority location
- Water-management approach referenced to ICMM water stewardship guidance
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
Number of priority locations meeting the specified criterion / total number of priority locations × 100Apply the source-defined TNFD sector-guidance method within the stated reporting boundary. MM.A19.0 explicitly specifies two independently reportable percentages of priority locations. The fields share the same population and can be represented as one structured metric family while preserving the target and management-plan criteria as distinct outputs. No shortlisted metric has the same construct, population, and paired field structure.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
N_c | Priority locations meeting criterion | Number of priority locations that have either established a context-based water target or implemented a water management plan, reported separately for each criterion. | locations |
N_p | Total priority locations | Total number of locations identified as priority locations for the disclosure boundary. | locations |
P_c | Percentage of priority locations | Percentage of priority locations meeting the specified criterion. | % |
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 30 August 2026
TNFD additional sector guidance collection
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- Final English sector guidance collection through August 2026 (17 documents)
- Locator
- Page 89, sector metric table, MM.A19.0
Supports: The official TNFD sector guidance supports the identity, boundary and method basis of “Priority locations with context-based water targets and water management plans”.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: TNFD sector guidance, Final English sector guidance collection through August 2026 (17 documents).
- Definition and identification method for priority locations.
- Numerator and denominator for each percentage.
- Criteria used to determine that a context-based water target has been established.
- Criteria used to determine that a water management plan has been implemented.
- Use of, and any departures from, ICMM water stewardship guidance.
Record-specific limitations
- The metric measures adoption of targets and management plans at priority locations; it does not measure water outcomes, target achievement, or water-quality performance.
- The source evidence does not define how priority locations are identified or establish a universal target-setting methodology.
- The two percentages are separate outputs and must not be combined into one percentage.
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.