ESA Joint Committee · sfdr-29 Final

Annex I, Table 2, indicator 6 (water usage and recycling). How should one calculate the PAI in table 2 for indicators 6.1 (Average amount of water consumed and reclaimed by the investee companies (in

Regulation
SFDR
Answered
2022-11-17
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Annex I, Table 2, indicator 6 (water usage and recycling). How should one calculate the PAI in table 2 for indicators 6.1 (Average amount of water consumed and reclaimed by the investee companies (in cubic meters) per million EUR of revenue of investee companies) and 6.2 (Weighted average percentage of water recycled and reused by investee companies) considering that the first refers to ‘average’ and the latter refers to ‘weighted average’?

Answer

See paragraph 24 of the clarifications document: “24. The ESAs consider that the “average” amount under indicator 6 part 1 of Table 2 of Annex I (water usage and recycling) should be considered as weighted average amount of water consumed by the investee companies (in cubic meters) per million EUR of revenue of investee companies”.
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This Q&A is published by ESA Joint Committee (EBA, ESMA, EIOPA) and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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