Indicator 1: GHG Emissions
Maximum Score
Not scored
Prefill
Eligible
Validation
Evidence is not required
2026 Updates
None
Can the entity report on Scope 1 GHG emissions?
Assessment Instructions
Intent: What is the purpose of this indicator?
The intent of this indicator is to assess the entity’s measurement of GHG emissions. GHG emissions are the primary driver of anthropogenic climate change and a critical source of local, regional, and global environmental impacts. GHGs may result from the consumption or generation of energy, or from processes that produce GHGs directly, such as the production of cement. Evaluating direct and indirect GHG emissions (or Scope 1 and 2 emissions) has become the norm for organizations. Additionally, an increasing number of organizations are looking at emissions throughout their value chains (Scope 3 emissions).
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.
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.
Calculated field: Total greenhouse gas emissions is calculated as the sum of reported scope 1,2 and 3 emissions. The calculated value will appear on the SFDR report of the entity.
Terminology
Greenhouse gas emissions
Refers to the seven gases listed in the Kyoto Protocol: carbon dioxide (CO2); methane (CH4); nitrous oxide (N2O); hydrofluorocarbons (HFCs); perfluorocarbons (PFCs); nitrogen trifluoride (NF3) and Sulphur hexafluoride (SF6).
Scope 1 carbon emissions
Emissions generated from sources that are controlled by the company that issues the underlying assets; (EU)
Scope 2 carbon emissions
Emissions from the consumption of purchased electricity, steam, or other sources of energy generated upstream from the company that issues the underlying assets; (EU)
Scope 3 carbon emissions
All indirect emissions that are not covered by points (i) and (ii) that occur in the value chain of the reporting company, including both upstream and downstream emissions, in particular for sectors with a high impact on climate change and its mitigation; (EU)
References
Last updated
Was this helpful?