Water and marine anticipated financial effects
Measurement answer
What this metric measures
Water and marine anticipated financial effects is a structured estimate or qualitative disclosure of how a material water- or marine-resource risk or opportunity may change financial position, financial performance or cash flows over a stated future horizon.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Estimate as of the reporting date for explicitly dated future horizons
- Aggregation
- No aggregation across ranges, scenarios, horizons, channels, editions or risk and opportunity rows
- Pillar
- Environmental
- Topic
- Water, marine resources and financial effects
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Material risks arising from water- or marine-resource impacts and dependencies, and material related opportunities, across the reporting entity's material own-operations and value-chain perimeter. The binding E3-5 amount is anticipated and estimated before related actions; current financial effects are excluded.
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
European Sustainability Reporting Standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS 2 SBM-3 and E3-5, including the in-force 2025/1416 phase-in amendment
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Estimate as of the reporting date for explicitly dated future horizons
Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.
Table fields and units
- Water, marine resource or combined topic; risk or opportunity; identifier and perimeter
- Point estimate, complete range or qualitative-only value state
- Single effect amount ([ISO 4217 currency] at stated scale — signed anticipated effect)
- Effect range low ([ISO 4217 currency] at stated scale — signed lower bound)
- Effect range high ([ISO 4217 currency] at stated scale — signed upper bound)
- Sign convention: negative deterioration and positive improvement in the named financial channel
- Financial position, performance or cash-flow channel and affected statement line
- Short-, medium- or long-term horizon, dated definition and flow, cumulative or end-position basis
- Scenario, probability treatment, valuation date, nominal or real basis and discounting
- Requirement basis, governing edition, phase-in or relief state and qualitative reason
- Estimation method, assumptions, sources, uncertainty and missing-value reason
Published dimensions
- Anticipated financial-effect row
- Governing standard and edition
- Binding pre-action or adopted-pending strategy basis
- Water, marine resource or combined topic
- Risk or opportunity identifier and class
- Related impact or dependency
- Own-operations, upstream or downstream boundary
- Geography, basin, marine region, commodity or activity
- Financial position, performance or cash-flow channel
- Affected financial-statement line, total or subtotal
- Short-, medium- or long-term horizon and dated definition
- Point, range or qualitative-only value state
- Scenario and probability treatment
- Valuation date, nominal or real basis and discounting
- ISO currency, scale and sign convention
- Estimation method, assumptions, sources and uncertainty
- Phase-in or qualitative-relief state
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.
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 15 August 2026
Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025
- Locator
- Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS 2 SBM-3 and E3-5, including the in-force 2025/1416 phase-in amendment
Supports: Official publisher reference linked specifically to the Sustopedia metric “Water and marine anticipated financial effects”; interpret it with the source-edition basis and limitations shown on this page.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS 2 SBM-3 and E3-5, including the in-force 2025/1416 phase-in amendment; the July 2026 ESRS 2 SBM-3 structure is adopted-pending compatibility evidence only.
- Governing standard, edition and binding pre-action or adopted-pending strategy requirement basis
- Water, marine resource or combined topic; risk or opportunity identifier; related impact or dependency
- Own-operations, upstream or downstream perimeter and material geography, basin, marine region, commodity or activity
- Financial position, financial performance or cash-flow channel and identifiable statement line
- Short-, medium- or long-term horizon, dated horizon definition and flow, cumulative or end-position basis
- Exactly one value state: signed point estimate, complete signed range or qualitative-only disclosure
- ISO 4217 currency, stated scale, sign convention and valuation date for every monetary value
- Scenario, probability treatment, nominal or real basis and discounting basis
- Estimation method, critical assumptions, sources and uncertainty
- Phase-in, qualitative-relief or unavailable state and reason, never silently represented as zero
- Controls preventing range, scenario, horizon, requirement-basis, financial-channel or risk-opportunity double counting
Record-specific limitations
- Estimates are entity-, scenario-, horizon- and assumption-sensitive and are not necessarily recognised assets, liabilities, income, expenses, provisions or expected losses.
- Point estimates and ranges can hide the shape and probability of the underlying distribution.
- Phase-in or qualitative relief can permit omission of a monetary value, which must never be rendered as zero.
- Overlapping physical, regulatory, market and reputational drivers can double count the same financial channel.
- Binding pre-action and adopted-pending strategy-basis estimates are not interchangeable or additive.
- Current financial effects, alternative scenarios, nested horizons, risk and opportunity rows, and range endpoints are not additive.
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.