Upstream and downstream value-chain operational locations assessed for nature-related impacts and dependencies
Measurement answer
What this metric measures
Percentage of upstream and downstream value-chain operational locations assessed for nature-related impacts and dependencies during the reporting period.
Specification
Metric specification
- Result format
- Single value
- Unit
- percentage of locations — source-defined reporting unit
- Reporting basis
- reporting period
- Aggregation
- Percentage of upstream and downstream operational locations assessed.
- Pillar
- Governance
- Topic
- Nature-related assessment coverage in upstream and downstream value chains
- Controlled domain
- Nature, biodiversity and land
- Entity type
- Metric
Reporting boundary
Operational locations in the organization's upstream and downstream value chain.
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 Disclosurer064
TNFD LEAP approach
- 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 28, PDF page 184, metric row 3
- 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, p. 99, metric A25.2
- Adopting Disclosuree8f13823e7e8b31098c6
TNFD Recommendations
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- Page 99, metric A25.2 | TNFD Recommendations, September 2023, Annex 2, p. 99, metric A25.2
Value structure
Dimensions and units
- Unit
- percentage of locations — source-defined reporting unit
- Reporting basis
- reporting period
Unit meaning: Values use percentage of locations under the disclosed TNFD Recommendations method, period, location and reporting boundary.
Published dimensions
- value-chain segment: upstream or downstream
- assessment subject: nature-related impacts and dependencies
- location
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
(Number of upstream and downstream operational locations assessed for nature-related impacts and dependencies / Total upstream and downstream operational locations in scope) × 100Apply the source-defined TNFD Recommendations method only within the disclosed location, ecosystem and value-chain boundary. A25.2 specifies a directly reportable optional additional TNFD metric with a percentage value shape. It is not equivalent to the ESRS narrative value-chain disclosures in the shortlist.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
L_assessed | Assessed operational locations | Number of upstream and downstream operational locations assessed for nature-related impacts and dependencies. | locations |
L_scope | Operational locations in scope | Total upstream and downstream operational locations included in the reporting boundary. | locations |
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, p. 99, metric A25.2
Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Upstream and downstream value-chain operational locations assessed for nature-related impacts and dependencies”.
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 operational-location population used as the denominator.
- Describe the approach used to assess nature-related impacts and dependencies.
- Disclose the upstream and downstream value-chain scope included and any exclusions.
Record-specific limitations
- An assessment is a coverage indicator and does not quantify the magnitude or materiality of identified impacts or dependencies.
- The source does not specify a universal assessment methodology, location denominator, or treatment of locations with incomplete information.
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.