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MetricNature-related dependencies and impacts in financed, invested, owned or insured portfolios

Exposure to sectors with material nature-related dependencies and impacts

Measurement answer

What this metric measures

Reports a financial institution's portfolio exposure to sectors identified as having material nature-related dependencies and impacts, using an Annex 1 sector heatmap and the exposure measure applicable to the institution's business model.

Specification

Metric specification

Result format
Multi-field profile
Unit
Structured table — see field-level units
Reporting basis
The financial institution's reporting period
Aggregation
Exposure is aggregated across the entire portfolio and presented by sector; sectors must not be excluded because exposure is low.
Pillar
Environmental
Topic
Nature-related dependencies and impacts in financed, invested, owned or insured portfolios
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

The financial institution's entire portfolio, using the applicable exposure measure for its business model and sectors identified through the Annex 1 industry-classification heatmap.

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

    TNFD sector guidance

    Source evidence
    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 Additional Guidance for Financial Institutions v2.0, PDF p.16, §3.2, core disclosure metric FI.C0.0, “Exposure to sectors”. | PDF p.16, §3.2, Financial institution core disclosure metric (FI.C0.0) – Exposure to sectors
    Open official framework source
  • Adopting Disclosure

    TNFD sector guidance

    FI.C0.0
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    Version 2.0, June 2024
    Requirement
    Conditional
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF p.16, §3.2, Financial institution core disclosure metric (FI.C0.0) – Exposure to sectors
    Open official framework source
  • Adopting Disclosure

    TNFD sector guidance

    Unnumbered in source
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    Version 2.0, June 2024
    Requirement
    Conditional
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 27, “Example of TNFD Financial Institution metric FI.C0.0”, Figure 2
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
The financial institution's reporting period

Unit meaning: Each field uses its stated unit and retains the applicable sector, reporting boundary, period and method.

Table fields and units

  • Sector
  • Industry-classification code
  • Portfolio exposure amount
  • Portfolio exposure percentage
  • Applicable exposure measure

Published dimensions

  • financial-institution type
  • sector
  • industry-classification code
  • portfolio exposure measure
  • exposure amount or percentage of portfolio

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report the source-defined result with its stated fields and method disclosures. FI.C0.0 is an official Financial Institutions core metric and describes a reportable portfolio-level structured exposure profile rather than a calculation input. It is distinct from climate-risk and child-labour exposure metrics because its population is sectors with potential material nature-related dependencies and impacts, identified through the TNFD Financial Institutions Annex 1 heatmapping approach. The evidence supports a structured amount-and-percentage disclosure, but not a safely normalized universal unit because the supplied unit text is truncated and differs by institution type.

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 Additional Guidance for Financial Institutions v2.0, PDF p.16, §3.2, core disclosure metric FI.C0.0, “Exposure to sectors”. | PDF p.16, §3.2, Financial institution core disclosure metric (FI.C0.0) – Exposure to sectors

    Supports: The official TNFD sector guidance supports the identity, boundary and method basis of “Exposure to sectors with material nature-related dependencies and impacts”.

    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).

  • Disclose the heatmapping approach used to identify sectors with material nature-related dependencies and impacts.
  • Use the sectors listed in the Financial Institutions guidance Annex 1 and identify them through the relevant industry-classification codes.
  • State the portfolio exposure measure used for the institution type, such as lending volume, invested or owned assets, or gross written premiums where applicable.
  • Confirm that sectors were assessed across the entire portfolio and were not excluded solely because exposure was low.
  • Disclose whether results are reported as absolute exposure, percentage exposure, or both.

Record-specific limitations

  • The metric indicates potential nature-related dependencies and impacts associated with sector exposure; it does not measure actual dependencies or impacts.
  • The applicable exposure measure differs by financial-institution type.
  • The supplied source extract truncates the detailed unit wording, so no single normalized unit is asserted.

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.