Financial exposure and annual flows to taxonomy-classified sectors
Measurement answer
What this metric measures
Reports financial exposure and annual financial flows directed toward sectors classified under identified green taxonomies, with taxonomy, sector, financial-boundary and measurement-method disclosures.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting date for exposure and annual reporting period for financial flows.
- Aggregation
- Report exposure and annual financial flows by applicable government, regulatory or recognised third-party green taxonomy and taxonomy-classified sector; provide totals where aggregation is used.
- Pillar
- Governance
- Topic
- Financial institutions nature-related sector allocation
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Financial exposures and financial flows of the reporting financial institution within the stated consolidation, portfolio, asset-class, geography and value-chain boundaries.
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 sector guidance
- 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
- TNFD Financial Institutions v2.0, p.18, additional financial-institution indicators, bullet requesting data on exposure and annual financial flows directed toward sectors classified under government, regulatory or recognised third-party green taxonomies. | p.18, additional financial-institution indicators bullet list
- Adopting DisclosureUnnumbered in source
TNFD sector guidance
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- Version 2.0, June 2024
- Requirement
- Recommended
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- p.18, additional financial-institution indicators bullet list
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting date for exposure and annual reporting period for financial flows.
Unit meaning: Each field uses its stated unit and retains the applicable sector, reporting boundary, period and method.
Table fields and units
- taxonomy
- taxonomy version
- taxonomy-classified sector
- financial product or asset class
- financial exposure
- annual financial flows
- reporting period or exposure date
- boundary and methodology notes
Published dimensions
- taxonomy authority or framework
- taxonomy-classified sector
- financial product or asset class
- exposure or annual financial-flow field
- reporting currency
- geography where applicable
- consolidation or portfolio boundary
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaReport the source-defined result with its stated fields and method disclosures. The additional Financial Institutions guidance explicitly requests data on both exposure and annual financial flows directed toward taxonomy-classified sectors. This is a separately reportable structured output, but the source does not prescribe a common currency, taxonomy, valuation basis, sector mapping or calculation formula. A field-level table preserves the distinct exposure and flow fields and requires the disclosures needed to interpret them. The existing shortlist contains EU Taxonomy-specific historical and Green Asset Ratio constructs, which are not the same taxonomy-neutral exposure-and-flow reporting construct.
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
- TNFD Financial Institutions v2.0, p.18, additional financial-institution indicators, bullet requesting data on exposure and annual financial flows directed toward sectors classified under government, regulatory or recognised third-party green taxonomies. | p.18, additional financial-institution indicators bullet list
Supports: The official TNFD sector guidance supports the identity, boundary and method basis of “Financial exposure and annual flows to taxonomy-classified sectors”.
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).
- Identify each government, regulatory or recognised third-party green taxonomy used and its applicable version.
- Disclose the taxonomy classification and sector-mapping method, including treatment of entities, instruments or activities not classified by the taxonomy.
- Disclose the reporting currency, valuation basis, exposure measurement date and method for financial exposure.
- Disclose the annual-flow recognition method, reporting-period start and end dates, and treatment of commitments, refinancing, renewals, repayments and cancelled transactions.
- State consolidation, portfolio, asset-class, geographic and financial-instrument boundaries, including exclusions and estimates.
- Distinguish exposure amounts from annual financial-flow amounts and explain any aggregation across taxonomies or sectors.
- Attribute the underlying TNFD Financial Institutions additional-sector guidance; do not imply that cited taxonomy providers or third-party standards are covered by the TNFD CC BY 4.0 licence.
Record-specific limitations
- Taxonomy classifications, coverage and eligibility criteria vary between government, regulatory and recognised third-party taxonomies.
- Exposure and flow values are not directly comparable unless the reporting entity discloses consistent portfolio, consolidation, valuation and flow-recognition methods.
- The TNFD indicator does not prescribe a single taxonomy, currency, valuation basis or sector classification methodology.
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.