Indicator 8: Excessive CEO Pay Ratio

Maximum Score

Not scored

Prefill

Eligible

Validation

Evidence is not required

2026 Updates

None

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Can the entity report on CEO pay ratio?

Assessment Instructions

Intent: What is the purpose of this indicator?

The intent of this indicator is to assess the entity’s CEO pay ratio. 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 field 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

Terminology from the EU not available yet.

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References

References

References from the EU not available yet.