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MetricNature-related financial risks

Financial exposure to nature-related risk

Measurement answer

What this metric measures

Reports the total and proportion of assets, liabilities, revenue and expenses exposed to physical or transition nature-related risks before vulnerability assessment.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting period or reference date declared for the TNFD disclosure
Aggregation
Aggregate only compatible observations with shared locations, ecosystems, value-chain positions, periods, units and methods.
Pillar
Environmental
Topic
Nature-related financial risks
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Organisation-level financial amounts exposed to nature-related risk, disaggregated by physical or transition risk and kept separate from amounts assessed as vulnerable.

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 LEAP approach

    r003
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    Version 1.1, October 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    TNFD LEAP Approach v1.1, Annex 1, Table 26, PDF page 172, metric row 3
    Open official framework source
  • Adopting Disclosure

    TNFD LEAP approach

    r004
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    Version 1.1, October 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    TNFD LEAP Approach v1.1, Annex 1, Table 26, PDF page 172, metric row 4
    Open official framework source
  • Adopting Disclosure

    TNFD Recommendations

    Source evidence
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    September 2023
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Page 94, Table 9, A8.6 | Page 94, Table 9, A9.0 | PDF page 95, metric A12.0 | TNFD Recommendations, September 2023, p. 94, Table 9, metric A8.1
    Open official framework source
  • Adopting Disclosure

    TNFD Recommendations

    598087742bce7c906dbb
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    September 2023
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 95, metric A12.0
    Open official framework source
  • Adopting Disclosure

    TNFD Recommendations

    701e266bff76a44bd872
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    September 2023
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 94, Table 9, A8.6
    Open official framework source
  • Adopting Disclosure

    TNFD Recommendations

    9b444693fadce1172950
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    September 2023
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 94, Table 9, A8.1 | TNFD Recommendations, September 2023, p. 94, Table 9, metric A8.1
    Open official framework source
  • Adopting Disclosure

    TNFD Recommendations

    c629ca04baa54b6940f5
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    September 2023
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 94, Table 9, A9.0
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting period or reference date declared for the TNFD disclosure

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

  • Risk type
  • Financial element
  • Exposed value
  • Currency and scale
  • Proportion of total
  • Value-chain position and location

Published dimensions

  • Physical or transition risk
  • Financial statement element
  • Total or proportion
  • Exposure state
  • Value-chain position
  • Location

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. Source occurrences are consolidated into tnfd-financial-exposure-to-nature-related-risk while preserving TNFD location, ecosystem, value-chain, status and method dimensions.

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
    Page 94, Table 9, A8.6 | Page 94, Table 9, A9.0 | PDF page 95, metric A12.0 | TNFD Recommendations, September 2023, p. 94, Table 9, metric A8.1

    Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Financial exposure to nature-related risk”.

    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.

  • Direct operations, upstream or downstream value-chain boundary
  • Geographic location and priority-location status
  • Metric number, core or additional status and comply-or-explain treatment
  • Measured amount, field-level unit, period and method
  • Exclusions, estimates and aggregation basis

Record-specific limitations

  • Combine only observations with compatible locations, ecosystem types, value-chain positions, periods, units and methods.
  • TNFD core, additional, sector and placeholder status must remain explicit.

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.