Proportion of targets addressing short-, medium-, and long-term nature-related risks and opportunities
Measurement answer
What this metric measures
Reports the share of organizational targets that address nature-related risks and opportunities, disaggregated by short-, medium-, and long-term focus.
Specification
Metric specification
- Result format
- Structured table
- Unit
- percent or ratio — source-defined reporting unit
- Reporting basis
- Reporting period
- Aggregation
- Share of the organization's target portfolio, reported by applicable time horizon and whether targets address risks or opportunities
- Pillar
- Governance
- Topic
- Nature-related target coverage
- Controlled domain
- Nature, biodiversity and land
- Entity type
- Metric
Reporting boundary
Organization's disclosed targets addressing nature-related risks and opportunities
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 Disclosurer008
TNFD LEAP approach
- 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 28, PDF page 178, metric row 8
- Adopting DisclosureSource evidence
TNFD Recommendations
- 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, p. 60, "Organisations should consider reporting"
- Adopting Disclosuref0248f612e1e31a78389
TNFD Recommendations
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- Page 60, Organisations should consider reporting | TNFD Recommendations, September 2023, p. 60, "Organisations should consider reporting"
Value structure
Dimensions and units
- Unit
- percent or ratio — source-defined reporting unit
- Reporting basis
- Reporting period
Unit meaning: Values use percent or ratio under the disclosed TNFD Recommendations method, period, location and reporting boundary.
Table fields and units
- time horizon
- issue type
- number of qualifying targets
- total target population
- proportion of targets
- unit
Published dimensions
- time horizon: short term, medium term, long term
- issue type: nature-related risk or nature-related opportunity
- target category or target identifier where applicable
Calculation method
Formula information
- Status
- Specified
- Formula type
- Ratio
Formula
P(h,i) = N(h,i) / T, where h is time horizon and i is nature-related risk or opportunity focus.Apply the source-defined TNFD Recommendations method only within the disclosed location, ecosystem and value-chain boundary. The candidate describes a reportable target-portfolio proportion with explicit time-horizon and risk-or-opportunity dimensions. It is distinct from the time-bound-and-quantifiable target measure and should retain its category breakdown. No existing-shortlist item matches this nature-related structured proportion.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
P(h,i) | Proportion of targets in category | Share of the target portfolio classified for the specified time horizon and issue-type focus. | percent or ratio |
N(h,i) | Qualifying targets | Number of targets classified as addressing the specified time horizon and nature-related risk or opportunity focus. | count |
T | Total target population | Total number of organizational targets included in the disclosed target portfolio. | count |
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, p. 60, "Organisations should consider reporting"
Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Proportion of targets addressing short-, medium-, and long-term nature-related risks and opportunities”.
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.
- Define the target population used as the denominator.
- Define short-, medium-, and long-term horizons.
- State the criteria used to classify a target as addressing a nature-related risk, opportunity, or both.
- State whether targets assigned to multiple categories are counted once, apportioned, or counted in each applicable category.
- Disclose whether the result is expressed as a ratio or percentage.
Record-specific limitations
- The source presents this as an organization-considered reporting item rather than a separately defined Annex 1 core metric.
- Definitions of short-, medium-, and long-term horizons are organization-specific unless otherwise disclosed.
- A target may address more than one time horizon or both risks and opportunities; treatment of overlap must be disclosed to avoid double counting.
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.