Proportion of targets addressing risks and opportunities across time horizons
Measurement answer
What this metric measures
Proportion of the organization's defined nature-related target set that addresses risks or opportunities in each stated short-, medium-, and long-term time horizon.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting period
- Aggregation
- Proportion calculated separately for each stated time horizon and for risks and opportunities as separately disclosed issue types
- Pillar
- Governance
- Topic
- Nature-related target coverage across time horizons
- Controlled domain
- Nature, biodiversity and land
- Entity type
- Metric
Reporting boundary
Organization's defined set of nature-related targets during the reporting period
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 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, Annex 2, PDF page 96, Table 10, metric A19.1
- Adopting Disclosure113abb5376a3da7e8274
TNFD Recommendations
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- PDF page 96, Table 10, metric A19.1 | TNFD Recommendations, September 2023, Annex 2, PDF page 96, Table 10, metric A19.1
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting period
Unit meaning: Each field uses its source-defined unit and retains the applicable location, ecosystem type, value-chain position, status and method.
Table fields and units
- issue type
- risk type where applicable
- time horizon
- numerator: targets addressing issue
- denominator: defined target set
- proportion
- target type
- business activity or value-chain segment
- geography or priority location
- reporting period
- method notes
Published dimensions
- issue type (risk or opportunity)
- risk type where disclosed, including physical or transition risk
- time horizon (short, medium, long term)
- target type
- business activity or value-chain segment where disclosed
- geography or priority location where disclosed
- reporting period
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
(targets in the defined target set that address the stated risk or opportunity in the stated time horizon / targets in the defined target set for that time horizon) × 100Apply the source-defined TNFD Recommendations method only within the disclosed location, ecosystem and value-chain boundary. A19.1 is an Annex 2 optional additional TNFD global metric with a reportable proportion outcome. It is distinct from disclosures of time horizons themselves or from narrative descriptions of target relationships to risks and opportunities. Separate issue-type and time-horizon dimensions preserve the source construct.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
TRO | Targets addressing risks or opportunities | Targets explicitly identified as addressing the stated nature-related risk or opportunity for the stated time horizon. | targets |
T | Defined target set | All targets included in the organization's stated denominator for the applicable time horizon. | targets |
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, Annex 2, PDF page 96, Table 10, metric A19.1
Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Proportion of targets addressing risks and opportunities across time horizons”.
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 population of targets included in the denominator.
- Define short-, medium-, and long-term time horizons.
- Explain the criteria used to determine that a target addresses a nature-related risk or opportunity.
- Identify whether targets address risks, opportunities, or both, without conflating the issue types.
- Disclose the basis for assigning targets to business activities, value-chain segments, locations, or priority locations where applicable.
Record-specific limitations
- The metric measures target coverage, not target ambition, implementation progress, effectiveness, or nature outcomes.
- Comparability depends on the organization's definition of its target set and its short-, medium-, and long-term time horizons.
- Risks and opportunities must remain distinguishable; they should not be combined into an undifferentiated target-coverage result.
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.