Indicator 2: Carbon Footprint

Maximum Score

Not scored

Prefill

Eligible

Validation

Evidence is not required

2026 Updates

None

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Carbon Footprint

Assessment Instructions

Intent: What is the purpose of this indicator?

The intent of this indicator is to assess the entity’s carbon footprint.

Input: How do I complete this indicator?

Scope 1, Scope 2, and Scope 3 GHG emissions reported in indicator 1 are used to calculate the entity’s carbon footprint.

Calculated field: The carbon footprint is calculated based on the total greenhouse gas emissions and GAV of the entity. The calculated value will appear on the SFDR report of the entity.

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

Carbon footprint

Total greenhouse gas emissions (Scope 1, 2 and 3) divided by the GAV of the asset.