Indicator 14: Natural Species and Protected Areas

Maximum Score

Not scored

Prefill

Eligible

Validation

Evidence is not required

2026 Updates

None

Does the entity have operations that affect threatened species?

Assessment Instructions

Intent: What is the purpose of this indicator?

The intent of this indicator is to assess the entity’s operations in protected areas and the presence of biodiversity protection policies . This indicator is considered to be optional for SFDR.

Input: How do I complete this indicator?

Select Yes or No

Previous Year (2024): Select 'Yes' to this option if the PAI indicator was applicable to the previous reference period.

Current Year (2025): Select 'Yes' to this option if the PAI indicator is applicable to the current reference period.

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

Biodiversity-sensitive areas

means Natura 2000 network of protected areas, UNESCO World Heritage sites and Key Biodiversity Areas (‘KBAs’), as well as other protected areas, as referred to in Appendix D of Annex II to Commission Delegated Regulation (EU) 2021/213912;(EU).

Threatened species

means endangered species, including flora and fauna, listed in the European Red List or the IUCN Red List, as referred to in Section 7 of Annex II to Delegated Regulation (EU) 2021/2139.