Indicator 2: Emissions of Air Pollutants
Maximum Score
Not scored
Prefill
Eligible
Validation
Evidence is not required
2026 Updates
None
Can the entity report on air pollutants?
Assessment Instructions
Intent: What is the purpose of this indicator?
The intent of this indicator is to assess the entity’s emissions of air pollutants. This indicator is considered to be optional for SFDR.
Input: How do I complete this indicator?
Select Yes or No: If selecting 'Yes', the entity must be actively tracking and reporting on all of the mandatory reporting metrics.
Previous Year Data (2024): Enter the relevant data from during the previous reference period for each metric. 'Zero' is an acceptable answer if it is true and accurate.
Current Year Data (2025): Enter the relevant data from during the current reference period for each metric. 'Zero' is an acceptable answer if it is true and accurate. This metric is mandatory to report on if the entity selects “Yes” to the overall indicator.
Explanation (optional): Provide context to the answer that was provided. This helps investors gain an understanding of the methodologies and assumptions used.
Action taken (optional): Give context to the answer that was provided to explain any action that may have been taken within the last year, as well as any actions planned or targets set for the next reference period.
Terminology
Air pollutants
means direct sulphur dioxides (SOx/SO2) emissions, direct nitrogen oxides (NOx/NO2) emissions, direct non-methane volatile organic compounds (NMVOC) emissions and direct particulate matter (PM2.5) emissions as defined in points (5) to (8) of Article 3 of Directive (EU) 2016/2284 of the European Parliament and of the Council, as well as direct ammonia (NH3) and direct total heavy metals (HM) emissions (encompassing cadmium, mercury and lead) as referred to in Annex 1 of that same Directive.
(5) ‘sulphur dioxide’ or ‘SO2’: means all sulphur compounds expressed as sulphur dioxide, including sulphur trioxide (SO3), sulphuric acid (H2SO4), and reduced sulphur compounds such as hydrogen sulphide (H2S), mercaptans and dimethyl sulphides; (EU).
(6) ‘nitrogen oxides’ or ‘NOx’: means nitric oxide and nitrogen dioxide, expressed as nitrogen dioxide; (EU).
(7) ‘non-methane volatile organic compounds’ or ‘NMVOC’: means all organic compounds other than methane, that are capable of producing photochemical oxidants by reaction with nitrogen oxides in the presence of sunlight; (EU).
(8) ‘fine particulate matter’ or ‘PM2,5’: means particles with an aerodynamic diameter equal to or less than 2,5 micrometres (μm); (EU).
References
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