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MetricDependency, impact, risk and opportunity management: Changes to nature (dependency and impact): mitigation hierarchy steps

Revenue share of products under life cycle assessment

Measurement answer

What this metric measures

Revenue-based percentage of products undergoing a full or simplified life cycle assessment across the stated life-cycle stages.

Specification

Metric specification

Result format
Single value
Unit
percent of revenue — source-defined reporting unit
Reporting basis
Reporting period; not further specified in the source extract
Aggregation
Revenue-weighted proportion of products undergoing a full or simplified life cycle assessment
Pillar
Environmental
Topic
Dependency, impact, risk and opportunity management: Changes to nature (dependency and impact): mitigation hierarchy steps
Controlled domain
Products and life-cycle assessment
Entity type
Metric

Reporting boundary

Products across upstream, direct operations, downstream and end-of-life stages; product revenue is the calculation basis

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 sector guidance

    Source evidence
    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
    Additional sector guidance – Biotechnology and pharmaceuticals, Version 1.0 (June 2024), p. 57, Table 15, Response / Dependency, impact, risk and opportunity management / Changes to nature (dependency and impact): mitigation hierarchy steps. | Source specification: proportion of products undergoing a full or simplified Life Cycle Assessment, calculated using revenues as the denominator; coverage includes upstream, direct operations, downstream and end-of-life. | Additional sector guidance – Biotechnology and pharmaceuticals, Version 1.0 (June 2024), p. 57, Table 15, Response / Dependency, impact, risk and opportunity management / Changes to nature (dependency and impact): mitigation hierarchy steps
    Open official framework source
  • Adopting Disclosure

    TNFD sector guidance

    BP.A23.0
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    Version 1.0, June 2024
    Requirement
    Recommended
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Additional sector guidance – Biotechnology and pharmaceuticals, Version 1.0 (June 2024), p. 57, Table 15, Response / Dependency, impact, risk and opportunity management / Changes to nature (dependency and impact): mitigation hierarchy steps
    Open official framework source

Value structure

Dimensions and units

Unit
percent of revenue — source-defined reporting unit
Reporting basis
Reporting period; not further specified in the source extract

Unit meaning: Values use percent of revenue under the disclosed TNFD sector-guidance method, reporting period and boundary.

Published dimensions

  • Product
  • Life cycle assessment type: full or simplified
  • Life-cycle stage coverage
  • Revenue denominator

Calculation method

Formula information

Status
Specified
Formula type
Percentage

Formula

(Revenue attributable to products undergoing a full or simplified life cycle assessment / Total revenue attributable to the defined product population) × 100

Apply the source-defined TNFD sector-guidance method within the stated reporting boundary. The source explicitly specifies revenue as the denominator, making this a distinct revenue-weighted coverage metric rather than the simple product-count percentage in the separate cluster. No shortlisted metric has the same LCA-coverage construct, revenue denominator, and stated life-cycle boundary.

Variables

SymbolVariableDefinitionUnit
R_LCARevenue from products under life cycle assessmentRevenue attributable to products undergoing a full or simplified life cycle assessment.currency
R_totalTotal product revenueTotal revenue attributable to the defined product population.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 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
    Additional sector guidance – Biotechnology and pharmaceuticals, Version 1.0 (June 2024), p. 57, Table 15, Response / Dependency, impact, risk and opportunity management / Changes to nature (dependency and impact): mitigation hierarchy steps. | Source specification: proportion of products undergoing a full or simplified Life Cycle Assessment, calculated using revenues as the denominator; coverage includes upstream, direct operations, downstream and end-of-life. | Additional sector guidance – Biotechnology and pharmaceuticals, Version 1.0 (June 2024), p. 57, Table 15, Response / Dependency, impact, risk and opportunity management / Changes to nature (dependency and impact): mitigation hierarchy steps

    Supports: The official TNFD sector guidance supports the identity, boundary and method basis of “Revenue share of products under life cycle assessment”.

    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).

  • Define the product population and revenue denominator used in the calculation.
  • Disclose the criteria for classifying an assessment as full or simplified.
  • Disclose how upstream, direct operations, downstream and end-of-life stages are covered in the assessment approach.

Record-specific limitations

  • The source extract does not define the criteria distinguishing a full from a simplified life cycle assessment.
  • The source extract does not specify revenue recognition rules, product eligibility criteria, or treatment of products with incomplete life-cycle-stage coverage.

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.