EU’s SFDR Regulation
The following are the set of indicator/metric requirements from the EU’s SFDR relating to climate change that a reporting entity needs to report:
- GHG Emissions
- Carbon footprint
- GHG intensity of investee companies
- Exposure to companies active in the fossil fuel sector
- Share of non-renewable energy consumption and production
- Energy consumption intensity per high-impact climate sector
- Exposure to fossil fuels through real estate assets
- Exposure to energy-inefficient real estate assets