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