Indicator 8: Exposure to Areas of High Water Stress

Maximum Score

Not scored

Prefill

Eligible

Validation

Evidence is not required

2026 Updates

None

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Does the entity have sites located in areas of high water stress without a water management policy?

Assessment Instructions

Intent: What is the purpose of this indicator?

The intent of this indicator is to identify the existence and scope of water management policies in areas of high water stress. 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

Areas of high water stress

means regions where the percentage of total water withdrawn is high (40-80%) or extremely high (greater than 80%) in the World Resources Institute’s (WRI) Water Risk Atlas tool “Aqueduct”; (EU).

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References

References

World Resources Institute’s (WRI) Water Risk Atlas tool “Aqueduct”