ESA Joint Committee · sfdr-36 Final

Should PAI indicator 6 in Table 1 of Annex I of the SFDR Delegated Regulation ("Energy consumption intensity per high impact climate sector") be disclosed on an aggregated basis (i.e. each high impact

Regulation
SFDR
Answered
2024-07-25
Answer provided by
ESAs (EBA, ESMA, EIOPA)
⚠

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Question

Should PAI indicator 6 in Table 1 of Annex I of the SFDR Delegated Regulation ("Energy consumption intensity per high impact climate sector") be disclosed on an aggregated basis (i.e. each high impact sector added together) for all investments or should each high impact climate sector be disclosed separately?

Answer

The current SFDR Delegated Regulation requires separate disclosures for each high impact climate sector (on an aggregated basis for each high impact sector), as defined in point (9) of Annex I. For the avoidance of doubt, the calculation should be performed so that each high impact sector is aggregated and disclosed separately.

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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