Indicator 4: Exposure to Companies Active in the Fossil Fuel Sector

Maximum Score

Not scored

Prefill

Eligible

Validation

Evidence is not required

2026 Updates

None

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Is the entity active in the fossil fuel sector?

Assessment Instructions

Intent: What is the purpose of this indicator?

The intent of this indicator is to assess the entity’s exposure to the fossil fuel sector

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

Companies active in the fossil fuel sector

Means companies that derive any revenues from exploration, mining, extraction, production, processing, storage, refining or distribution, including transportation, storage and trade, of fossil fuels; (EU)

Fossil fuel

Means non-renewable carbon-based energy sources such as solid fuels, natural gas and oil.

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References

References

Article 2, point (62), of Regulation (EU) 2018/1999 of the European Parliament and of the Council