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MetricAtmospheric and energy performance

Share of gross exposure included in financed profile for insurance

Measurement answer

What this metric measures

Reports explanation of exclusions of gross exposure from financed emissions calculation, share of gross exposure included in financed emissions calculation, share of undrawn loan commitments included in financed emissions calculation for insurance. The record keeps 3 defined fields, applicable categories, units, period and boundary together.

Specification

Metric specification

Result format
Multi-field profile
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
Atmospheric and energy performance
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Use the reporter-declared organizational and operational boundary for insurance, including exclusions, estimates and value-chain scope where relevant.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

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

    Australian Sustainability Reporting Standards

    insurance-exposure-coverage
    Publisher
    Australian Accounting Standards Board
    Edition
    AASB S1 and AASB S2 September 2024; AASB S2025-1 December 2025 effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    AASB S2 paragraph B63(c)
    Open official framework source
  • Adopting Disclosure

    Canadian Sustainability Disclosure Standards

    insurance-exposure-coverage
    Publisher
    Canadian Sustainability Standards Board
    Edition
    CSDS 1 and CSDS 2 issued December 2024; April 2026 CSDS 2 GHG amendments remain proposed
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    CSDS 2 paragraph B63(c)
    Open official framework source
  • Adopting Disclosure

    HKFRS Sustainability Disclosure Standards

    insurance-exposure-coverage
    Publisher
    Hong Kong Institute of Certified Public Accountants
    Edition
    HKFRS S1 and HKFRS S2 issued 12 December 2024; February 2026 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    HKFRS S2 paragraph B63(c)
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    068c7bec-0c5d-40b3-82cf-78834ee7524c
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 40, Insurance (c)
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Source evidence
    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
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    Insurance portfolio-coverage amendment
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    December 2025 industry-based financed-emissions amendments, effective for annual periods beginning on or after 1 January 2027; early application permitted.
    Requirement
    Not Specified
    Relationship
    Edition Variant
    Mapping outcome
    Cross Library Link
    Source locator
    Insurance portfolio-coverage amendment, pages 10 to 12
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    FN-IN-410c.3
    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:FN-IN-410c.3
    Open official framework source
  • Adopting Disclosure

    SSBJ Sustainability Disclosure Standards

    climate-c6-insurance-coverage
    Publisher
    Sustainability Standards Board of Japan
    Edition
    Application, General and Climate Standards amended 13 March 2026; Practical Standard No. 1 issued 11 June 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Climate Standard Appendix C paragraph C6(3); printed page 41
    Open official framework source
  • Adopting Disclosure

    Türkiye Sustainability Reporting Standards

    insurance-exposure-coverage
    Publisher
    Public Oversight, Accounting and Auditing Standards Authority
    Edition
    TSRS 1 and TSRS 2 effective 1 January 2024; TSRS 2 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    TSRS 2 paragraph B63(c)
    Open official framework source
  • Adopting Disclosure

    UK Sustainability Reporting Standards

    insurance-financed-emissions-coverage
    Publisher
    UK Department for Business and Trade
    Edition
    UK SRS S1 and UK SRS S2, issued 25 February 2026 (final, voluntary use)
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    UK SRS S2 paragraph B63(c)
    Open official framework source

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: Use the field-level unit and scale declared for each value; the taxonomy type does not fix a universal unit.

Table fields and units

  • Explanation of exclusions of gross exposure from financed emissions calculation (narrative or categorical response)
  • Share of gross exposure included in financed emissions calculation (%; percentage)
  • Share of undrawn loan commitments included in financed emissions calculation (%; percentage)

Published dimensions

  • Reporting period or measurement date
  • Insurance 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 formula

Report the specified field or fields for energy use, atmospheric releases, transition effects or climate exposure with their stated units, boundary, period and method notes. No universal arithmetic identity is supported without a method-specific population and aggregation rule.

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: Explanation of exclusions of gross exposure from financed emissions calculation; Share of gross exposure included in financed emissions calculation; Share of undrawn loan commitments included in financed emissions calculation.
  • 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.
  • Use the field-level unit and scale declared for each value; the taxonomy type does not fix a universal unit.
  • 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.