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MetricClimate finance and action plans

Significant financial resources for climate actions

Measurement answer

What this metric measures

Significant financial resources for climate actions is a structured disclosure of current and future capital and operating expenditure allocated or expected for material mitigation and adaptation actions.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Current financial reporting period plus separately dated future horizon
Aggregation
No aggregation across currency, scale, accounting class or current and future horizons
Pillar
Environmental
Topic
Climate finance and action plans
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Significant resources for disclosed climate-mitigation or climate-adaptation actions or a transition plan. Current amounts connect to financial reporting, while future estimates remain separately dated ranges and CapEx and OpEx remain distinct accounting classes.

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

    Revised European Sustainability Reporting Standards

    significant-financial-resources-for-climate-actions
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; application from 1 January 2027 after Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    ESRS 2 GDR-A paragraph 46 b (ESRS26_GDR-A_07); ESRS 2 GDR-A paragraph 46 c (ESRS26_GDR-A_08)
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS 2 MDR-A and ESRS E1-3
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Current financial reporting period plus separately dated future horizon

Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.

Table fields and units

  • Action identifier, status and mitigation or adaptation classification
  • Decarbonisation lever and funding source
  • Current financial resources ([ISO currency] at stated scale)
  • Future financial resources lower bound ([ISO currency] at stated scale)
  • Future financial resources upper bound ([ISO currency] at stated scale)
  • CapEx or OpEx accounting class and financial-statement line or note
  • Reporting period or separately dated future horizon
  • EU Taxonomy KPI or CapEx-plan linkage, perimeter and geography
  • Preconditions, dependencies and unavailable reason

Published dimensions

  • Climate-action financial-resource row
  • Action identifier, status and mitigation or adaptation class
  • Decarbonisation lever
  • Capital expenditure or operating expenditure
  • Current or future financial-resource basis
  • Financial-statement line, note or EU Taxonomy linkage
  • Funding source, precondition or dependency
  • Reporting perimeter and geography

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

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 15 August 2026

    Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards

    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Locator
    Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS 2 MDR-A and ESRS E1-3

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Significant financial resources for climate actions”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS 2 MDR-A and ESRS E1-3; adopted-pending ESRS compatibility is separately labelled. AASB S2 September 2024 is corroboration only.

  • Action identifier and status, mitigation or adaptation class and decarbonisation lever
  • Current financial-resource amount with ISO currency, stated scale and reporting period
  • Future lower and upper financial-resource bounds with ISO currency, stated scale and dated horizon
  • CapEx or OpEx accounting class and compatible financial-statement line or note
  • EU Taxonomy KPI or CapEx-plan linkage where applicable
  • Funding source, approval status, preconditions and dependencies
  • Reporting perimeter and geography
  • Reconciliation controls preventing current-plus-future, CapEx-plus-OpEx or range-endpoint addition
  • Unavailable fields and reasons, never silently represented as zero
  • Governing ESRS edition and legal status at the reporting date

Record-specific limitations

  • The disclosure is not necessarily cumulative deployed spend, committed funding, cash paid or guaranteed future funding.
  • A reported amount is not automatically EU Taxonomy-aligned expenditure and requires its own eligibility and alignment assessment.
  • Accounting classification and the significance threshold are entity-specific and can reduce comparability.
  • Current and future amounts, CapEx and OpEx, and different currencies or scales are not additive without reconciliation.
  • Future ranges are estimates, and their lower and upper endpoints are not separate observations to be summed.

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.