Sustopedia

Search Sustopedia

Results stay grouped by content type. A future collection joins Search as its own labelled group when its public index is ready.

MetricNature-related financial risks

Financial exposure vulnerable to nature-related risk

Measurement answer

What this metric measures

Reports the total and proportion of assets, liabilities, revenue and expenses assessed as vulnerable to physical or transition nature-related risks.

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 exposures assessed for nature-related vulnerability, disaggregated by physical or transition risk and value-chain position.

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

    r001
    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 1
    Open official framework source
  • Adopting Disclosure

    TNFD LEAP approach

    r002
    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 2
    Open official framework source
  • Adopting Disclosure

    TNFD sector guidance

    C7.0
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    Version 2.0, June 2024
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 14, Table 2, C7.0 (Risk)
    Open official framework source
  • Adopting Disclosure

    TNFD sector guidance

    C7.1
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    Version 2.0, June 2024
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 14, Table 2, C7.1 (Risk)
    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 88, Table 7, C7.1 | Page 88, Table 7, C7.0
    Open official framework source
  • Adopting Disclosure

    TNFD Recommendations

    2e57655bef92c2969fea
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    September 2023
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 88, Table 7, C7.1
    Open official framework source
  • Adopting Disclosure

    TNFD Recommendations

    7c727ea1c02f804759e2
    Publisher
    Taskforce on Nature-related Financial Disclosures
    Edition
    September 2023
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 88, Table 7, C7.0
    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
  • Vulnerable value
  • Currency and scale
  • Proportion of total
  • Time horizon
  • Location

Published dimensions

  • Risk type
  • Financial statement element
  • Total or proportion
  • Value-chain position
  • Time horizon
  • 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-vulnerable-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 88, Table 7, C7.1 | Page 88, Table 7, C7.0

    Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Financial exposure vulnerable 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.