Appendix C

What the left window shows Scrolling together on/off. When switched on, both panes scroll together at the topmost visible paragraph number (or at your selection). Appendix B Annex II

Commission Delegated Regulation (EU) 2026/1560 of 3 July 2026 supplementing Directive 2013/34/EU by establishing sustainability reporting standards for voluntary use by undertakings protected by the value chain cap Open on EUR-Lex

Version and legal reference: DR (EU) 2026/1560 (OJ L, 2026/1560, 21.9.2026)

Version: OJ L, 2026/1560, 21.9.2026 · This version on EUR-Lex
Act: Commission Delegated Regulation (EU) 2026/1560 of 3 July 2026 supplementing Directive 2013/34/EU by establishing sustainability reporting standards for voluntary use by undertakings protected by the value chain cap, CELEX 32026R1560
Legal basis: Article 29ca(1) of Directive 2013/34/EU

Not an official publication. Only the version published in the Official Journal of the European Union is authentic.

Background information for financial market participants that are users of the information produced using this Standard (reconciliation with other EU regulations)

This appendix is relevant for users of the sustainability report. The table below illustrates the Sustainable Finance Datapoints that are present in different modules of this Standard that satisfy the requests of multiple user types (banks, investors, large undertakings).

The column ‘DR number and Title’ identifies the disclosures present in the different modules (i.e. Basic Module, and Comprehensive Module) that are Sustainable Finance datapoints. The column SFDR Table 1 and/or EBA Pillar 3 and/or Benchmark Regulation illustrates how these disclosures relate to these regulations that are relevant for users of the sustainability report (banks, other investors).

Topic: Environment / Social /Governance

DR number and Title

SFDR Table 1

and/or

EBA Pillar 3

and/or

Benchmark Regulation

Basic Module

General information

B1 – Basis for preparation

The undertaking shall disclose:

vii.	geolocation of sites owned, leased or managed.

EBA Pillar 3 (This disclosure requirement is consistent with the requirements included in Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (OJ L 324, 19.12.2022, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2022/2453/oj) – Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk.¹)

Environment

B3 – Energy and greenhouse gas emissions

The undertaking shall disclose its total energy consumption in MWh, with a breakdown as per the table below, if it can obtain the necessary information to provide such a breakdown:

SFDR (Commission Delegated Regulation (EU) 2022/1288, mandatory indicator #5 in Table 1 of Annex I (‘Share of non-renewable energy consumption and production’).²)

Renewable energy

Non-renewable energy

Total

Electricity (as reflected in utility billings)

Fuels

Environment

B3 – Energy and greenhouse gas emissions

The undertaking shall disclose its estimated absolute gross greenhouse gas (GHG) emissions generated during the reporting period in metric tonnes of CO₂ equivalent (tCO₂eq) considering the content of the GHG Protocol Corporate Accounting and Reporting Standard (2004), including:

(a)	the Scope 1 GHG emissions in tCO₂eq (from owned or controlled sources); and

(b)	the location-based Scope 2 emissions in tCO₂eq (i.e. emissions from the generation of purchased energy, such as electricity, heat, steam or cooling).

SFDR (Commission Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 (SFDR), mandatory indicators #1 and #2 in Table 1 of Annex I (‘GHG emissions’; Carbon footprint’).³)

Benchmark (Articles 5(1), 6 and 8(1) of Regulation (EU) 2016/1011 of the European Parliament and of the Council of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No 596/2014 (OJ L 171, 29.6.2016, p. 1, ELI: http://data.europa.eu/eli/reg/2016/1011/oj).⁴)

Environment

B4 – Pollution of air, water and soil

If the undertaking is already required by law or other national regulations to report to competent authorities its emissions of pollutants, or if it voluntarily reports on them according to an Environmental Management System, it shall disclose the emissions of pollutants to air, water and soil in its own operations. If this information is already publicly available, the undertaking may alternatively refer to the document where it is reported, for example, by providing the relevant URL link or embedding a hyperlink.

SFDR (This information supports the information needs of financial market participants subject to Commission Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 (SFDR) because it is derived from (a) an additional indicator related to principal adverse impacts as set out by indicator #2 in Table 2 of Annex I to that Delegated Regulation with regard to disclosure rules on sustainable investments (‘Emissions of air pollutants’); (b) indicator #8 in Table 1 of Annex I (‘Emissions to water); (c) indicator #1 in Table 2 of Annex I (‘Emissions of inorganic pollutants’); and (d) indicator #3 in Table 2 of Annex I (‘Emissions of ozone-depleting substances’).⁵)

Environment

B5 – Biodiversity

If the undertaking has sites or locations in or near a biodiversity-sensitive area (BSA), it shall disclose them, and the name of the BSA.

SFDR (Commission Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 (SFDR), mandatory indicator #7 in Table 1 of Annex I (‘Activities negatively affecting biodiversity-sensitive areas’).⁶)

Environment

B7 – Resource use, circular economy and waste management

The undertaking shall disclose:

(a)	the total weight of waste generated, with a breakdown between hazardous and non-hazardous waste;

Social

B9 – Workforce – Health and safety

The undertaking shall disclose the following information regarding its employees:

(a)	the number and rate of recordable work-related accidents;

(b)	subject to legal restrictions, the sum of the fatalities as a result of recordable work-related accidents and recordable work-related ill health.

Benchmark (This information supports the needs of benchmark administrators to disclose ESG factors subject to Commission Delegated Regulation (EU) 2020/1816 of 17 July 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards the explanation in the benchmark statement of how environmental, social and governance factors are reflected in each benchmark provided and published (OJ L 406, 3.12.2020, p. 1, ELI: http://data.europa.eu/eli/reg_del/2020/1816/oj), as set out by indicator ‘Weighted average ratio of accidents, injuries, fatalities’ in Sections 1 and 2 of Annex II to the Delegated Regulation (EU) 2020/1816.⁹)

Social

B10 – Workforce – Remuneration, collective bargaining and training

The undertaking shall disclose:

(b)	the percentage gap in pay between its female and male employees if the undertaking is already required to disclose so by EU law (Directive (EU) 2023/970 of the European Parliament and of the Council of 10 May 2023.¹⁰).

SFDR (Commission Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 (SFDR), mandatory indicator #12 in Table 1 of Annex I (‘Unadjusted gender pay gap’).¹¹)

Benchmark (Commission Delegated Regulation (EU) 2020/1816, indicator ‘Weighted average gender pay gap’ in Sections 1 and 2 of Annex II.¹²)

Governance

B11 – Convictions and fines for corruption and bribery

In case of convictions and fines in the reporting period, the undertaking shall disclose the number of convictions, and the total amount of fines incurred for the violation of anti-corruption and anti-bribery laws.

Benchmark (Commission Delegated Regulation (EU) 2020/1816, indicator ‘Numbers of convictions and amount of fines for violations of anti-corruption and anti-bribery laws’ in Sections 1 and 2 of Annex II to Delegated Regulation (EU) 2020/1816.¹³)

Comprehensive Module

Environment

Consideration when reporting on GHG emissions under B3 (Basic Module)

When reporting its Scope 1 and Scope 2 emissions, if the undertaking discloses entity-specific information on its Scope 3 emissions, it shall present it together with the information specified under B3 – Energy and greenhouse gas emissions.

Benchmark (Regulation (EU) 2016/1011, Articles 5(1), 6 and 8 (1).¹⁶)

Environment

C3 – GHG reduction targets and climate transition

If the undertaking has established GHG emission reduction targets, it shall disclose its targets in absolute values for Scope 1 and Scope 2 emissions. In line with paragraphs 49 to 52 above and if it has set Scope 3 reduction targets, the undertaking shall also provide targets for significant Scope 3 emissions. In particular, it shall provide:

(a)	the target year and target year value;

(b)	the base year and base year value;

(c)	the units used for targets;

(d)	the share of Scope 1, Scope 2 and, if disclosed, Scope 3 that the target concerns; and

(e)	a list of main actions it seeks to implement to achieve its targets.

If the undertaking that operates in high climate impact sectors (High climate impact sectors are those listed in NACE Sections A to H and Section M as defined in the Annex to Delegated Regulation (EU) 2023/137.¹⁷) has adopted a transition plan for climate change mitigation, it may provide information about it, including an explanation of how it is contributing to reduce GHG emissions.

In case the undertaking operates in high-climate impact sectors and does not have a transition plan for climate change mitigation in place, it shall indicate whether and, if so, when it will adopt such a transition plan.

SFDR (This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 (SFDR) because it is derived from an additional indicator related to principal adverse impacts as set out by indicator #4 in Table 2 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (‘Investments in companies without carbon emission reduction initiatives’).¹⁸)

Benchmark (This information is aligned with Article 6 of Commission Delegated Regulation (EU) 2020/1818 of 17 July 2020.¹⁹)

EBA Pillar 3 (This information is aligned with Article 449a of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj); Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (OJ L 324, 19.12.2022, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2022/2453/oj) – Template 3: Banking book – Indicators of potential climate change transition risk: alignment metrics.²⁰)

Benchmark (This information is aligned with Article 2(1) of Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (OJ L 243, 9.7.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/1119/oj) (‘European Climate Law’), and with Article 2 of Commission Delegated Regulation (EU) 2020/1818.²¹)

Environment

C4 – Climate risks

If the undertaking has identified climate-related hazards and climate-related transition events, creating climate-related risks for the undertaking, it shall:

(a)	briefly describe such climate-related hazards and climate-related transition events;

(b)	disclose how it has assessed the exposure and sensitivity of its assets, activities and value chain to these hazards and transition events;

(c)	disclose the time horizons of any climate-related hazards and transition events identified; and

(d)	disclose whether it has undertaken climate change adaptation actions for any climate-related hazards and transition events.

The undertaking may disclose the potential adverse effects of climate risks that may affect its financial performance or business operations in the short, medium or long term, indicating whether it assesses the risks to be high, medium, low.

Benchmark (Commission Delegated Regulation (EU) 2020/1816 Annex II: Environmental factors to be considered by underlying assets of the benchmark.²²)

EBA Pillar 3 (EBA Pillar 3: ITS – Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk; and EBA Pillar 3: ITS – Template 2: Banking book – Indicators of potential climate change transition risk: Loans collateralised by immovable property – Energy efficiency of the collateral.²³)

Social

C6 – Additional own workforce information – Human rights policies and processes

The undertaking shall disclose an answer to the following questions:

(a)	Does the undertaking have a code of conduct or human rights policy for its own workforce? (YES/NO)

(b)

If yes, does this cover:

i.	child labour (YES/NO);

ii.	forced labour (YES/NO);

iii.	human trafficking (YES/NO);

iv.	discrimination (YES/NO);

v.	accident prevention (YES/NO); or

vi.	other? (YES/NO – if yes, specify).

Does the undertaking have a complaints-handling mechanism for its own workforce? (YES/NO)

Benchmark (This information supports the needs of benchmark administrators to disclose ESG factors subject to Delegated Regulation (EU) 2020/1816 as set out by indicator ‘Exposure of the benchmark portfolio to companies without due diligence policies on issues addressed by the fundamental International Labour Organisation Conventions 1 to 8’ in Sections 1 and 2 of Annex II to that Delegated Regulation.²⁴)

SFDR (This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from a mandatory indicator related to principal adverse impacts as set out by indicator #11 in Table 1 of Annex I (‘Share of investments in investee companies without policies to monitor compliance with the UNGC principles or OECD Guidelines for Multinational Enterprises or grievance /complaints handling mechanisms to address violations of the UNGC principles or OECD Guidelines for Multinational Enterprises’) and by indicator #5 in Table 3 of Annex I (‘Share of investments in investee companies without any grievance/complaints handling mechanism related to employee matters’) and by indicator #9 in Table 3 of Annex I (‘Share of investments in entities without a human rights policy’) of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments.²⁵)

Social

C7 – Human rights incidents

The undertaking shall disclose an answer to the following questions:

(a)

Does the undertaking have confirmed incidents in its own workforce related to:

i.	child labour (YES/NO);

ii.	forced labour (YES/NO);

iii.	human trafficking (YES/NO);

iv.	discrimination (YES/NO); or

v.	other? (YES/NO – if yes, specify).

(b)	If yes, the undertaking may describe the actions being taken to address the incidents described above.

(c)	Is the undertaking aware of any confirmed incidents involving workers in the value chain, affected communities, consumers and end-users identified in the reporting period? If yes, specify.

SFDR (This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from a mandatory and additional indicator related to principal adverse impacts as set out by indicator #10 in Table 1 of Annex I and by indicator #14 in Table 3 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (‘Violations of UNGC principles and OECD Guidelines for Multinational Enterprises’ and ‘Number of identified cases of severe human rights issues and incidents’).²⁶)

Benchmark (This information supports the information needs of benchmark administrators to disclose ESG factors subject to Delegated Regulation (EU) 2020/1816 as set out by indicator ‘Number of benchmark constituents subject to social violations (absolute number and relative divided by all benchmark constituents), as referred to in international treaties and conventions, United Nations principles and, where applicable, national law’ in Sections 1 and 2 of Annex II.²⁷)

Governance

C8 – Revenues from certain activities

If the undertaking is active in one or more of the following sectors, it shall disclose related revenues derived from activities in:

(a)	the prohibited weapons industry (anti-personnel mines, cluster munitions, chemical weapons or biological weapons);

SFDR (This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts, as set out by indicator #14 in Table 1 of Annex I to Commission Delegated Regulation (EU) 2022/1288, and consistent with Commission Delegated Regulation (EU) 2025/1775.²⁸)

Benchmark (Commission Delegated Regulation (EU) 2020/1818 Article 12(1): ‘Administrators of EU-Paris aligned Benchmarks shall exclude all of the following companies from those benchmarks: companies involved in any activities related to prohibited weapons;’ and Delegated Regulation (EU) 2020/1816 Annex II, Sections 1, 2 and 5: ‘Weighted average percentage of benchmark constituents in the controversial weapons sector’.²⁹)

(b)	the cultivation and production of tobacco (This information supports the needs of benchmark administrators to disclose ESG factors subject to Regulation (EU) 2020/1818 as set out by paragraph (b) of Article 12.1.³⁰);

EBA Pillar 3 (EBA Pillar 3: Template 1: Banking book – Climate change transition risk: Companies in the manufacturing of tobacco products excluded from EU-Paris aligned Benchmarks in accordance with point (b) of Article 12(1) and in accordance with Article 12(2) of Commission Delegated Regulation (EU) 2020/1818.³¹)

Benchmark (This information supports the needs of benchmark administrators to disclose ESG factors subject to Commission Delegated Regulation (EU) 2020/1818 as set out by Article 12(1) paragraph b) of that Regulation and Section 5 of Annex II to Delegated Regulation (EU) 2020/1816: ‘Weighted average percentage of benchmark constituents in the tobacco sector.’³²)

(c)

the fossil fuel (coal, oil and gas) sector, including a disaggregation of revenues derived from coal, oil and gas (This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts set out by indicator #4 in Table 1 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosures rules on sustainable investments (‘Exposure to companies active in the fossil fuel sector’).³³);

SFDR (This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts set out by indicator #4 in Table 1 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosures rules on sustainable investments (‘Exposure to companies active in the fossil fuel sector’).³⁴)

EBA Pillar 3 (EBA Pillar 3: Template 1: Banking book – Climate change transition risk: Companies in Mining and quarrying excluded from EU-Paris aligned Benchmarks in accordance with Article 12(1), points (d) to (g), and in accordance with Article 12(2) of Commission Delegated Regulation (EU) 2020/1818.³⁵)

Benchmark (Commission Delegated Regulation (EU) 2020/1818 Article 12(1).³⁶)

(d)

chemicals production (This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts, as set out by indicator #9 in Table 2 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosures rules on sustainable investments (‘Investments in companies producing chemicals’).³⁷), i.e. whether its activities fall under Division 20.2 of Annex I to Regulation (EC) No 1893/2006.

SFDR (This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 of the European Parliament and of the Council because it is derived from an additional indicator related to principal adverse impacts set out by indicator #9 in Table 2 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosures rules on sustainable investments (‘Investments in companies producing chemicals’).³⁸)

EBA Pillar 3 (EBA Pillar 3: Template 1: Banking book – Climate change transition risk: Companies in Mining and quarrying excluded from EU-Paris aligned Benchmarks in accordance with of Article 12(1), points (d) to (g), and Article 12(2) of Commission Delegated Regulation (EU) 2020/1818.³⁹)

Governance

C9 – Gender diversity ratio in governance body

If the undertaking has a governance body in place, the undertaking shall disclose the related gender diversity ratio.

SFDR (This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts set out by indicator #13 in Table 1 of Annex I to Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council with regard to disclosures rules on sustainable investments (‘Board gender diversity’).⁴⁰)

Benchmark (This information supports the information needs of benchmark administrators to disclose ESG factors subject to Commission Delegated Regulation (EU) 2020/1816 as set out by indicator ‘Weighted average ratio of female to male board members’ in Sections 1 and 2 of Annex II to that Delegated Regulation.⁴¹)

(¹) This disclosure requirement is consistent with the requirements included in Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (OJ L 324, 19.12.2022, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2022/2453/oj) – Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk.

(²) Commission Delegated Regulation (EU) 2022/1288, mandatory indicator #5 in Table 1 of Annex I (‘Share of non-renewable energy consumption and production’).

(³) Commission Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 (SFDR), mandatory indicators #1 and #2 in Table 1 of Annex I (‘GHG emissions’; Carbon footprint’).

(⁴) Articles 5(1), 6 and 8(1) of Regulation (EU) 2016/1011 of the European Parliament and of the Council of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No 596/2014 (OJ L 171, 29.6.2016, p. 1, ELI: http://data.europa.eu/eli/reg/2016/1011/oj).

(⁵) This information supports the information needs of financial market participants subject to Commission Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 (SFDR) because it is derived from (a) an additional indicator related to principal adverse impacts as set out by indicator #2 in Table 2 of Annex I to that Delegated Regulation with regard to disclosure rules on sustainable investments (‘Emissions of air pollutants’); (b) indicator #8 in Table 1 of Annex I (‘Emissions to water); (c) indicator #1 in Table 2 of Annex I (‘Emissions of inorganic pollutants’); and (d) indicator #3 in Table 2 of Annex I (‘Emissions of ozone-depleting substances’).

(⁶) Commission Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 (SFDR), mandatory indicator #7 in Table 1 of Annex I (‘Activities negatively affecting biodiversity-sensitive areas’).

(⁷) This information supports the information needs of financial market participants subject to Commission Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 (SFDR) because it is derived from a mandatory indicator related to principal adverse impacts as set out by indicator #9 in Table 1 of Annex I to that Delegated Regulation with regard to disclosure rules on sustainable investments (‘Hazardous waste and radioactive waste ratio’).

(⁸) This information supports the information needs of financial market participants subject to Commission Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 (SFDR), as reflecting an additional indicator related to principal adverse impacts as set out by indicator #2 in Table 3 of Annex I to that Delegated Regulation with regard to disclosure rules on sustainable investments (‘Rate of accidents’).

(⁹) This information supports the needs of benchmark administrators to disclose ESG factors subject to Commission Delegated Regulation (EU) 2020/1816 of 17 July 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards the explanation in the benchmark statement of how environmental, social and governance factors are reflected in each benchmark provided and published (OJ L 406, 3.12.2020, p. 1, ELI: http://data.europa.eu/eli/reg_del/2020/1816/oj), as set out by indicator ‘Weighted average ratio of accidents, injuries, fatalities’ in Sections 1 and 2 of Annex II to the Delegated Regulation (EU) 2020/1816.

(¹⁰) Directive (EU) 2023/970 of the European Parliament and of the Council of 10 May 2023.

(¹¹) Commission Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 (SFDR), mandatory indicator #12 in Table 1 of Annex I (‘Unadjusted gender pay gap’).

(¹²) Commission Delegated Regulation (EU) 2020/1816, indicator ‘Weighted average gender pay gap’ in Sections 1 and 2 of Annex II.

(¹³) Commission Delegated Regulation (EU) 2020/1816, indicator ‘Numbers of convictions and amount of fines for violations of anti-corruption and anti-bribery laws’ in Sections 1 and 2 of Annex II to Delegated Regulation (EU) 2020/1816.

(¹⁴) This information supports the information needs of financial market participants subject to Commission Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 (SFDR), as reflecting an additional indicator related to principal adverse impacts as set out by indicator # 17 Table 3 of Annex I to that Delegated Regulation (‘Numbers of convictions and amount of fines for violations of anti-corruption and anti-bribery laws by investee companies’).

(¹⁵) Commission Delegated Regulation (EU) 2022/1288 supplementing Regulation (EU) 2019/2088 (SFDR), mandatory indicators #1 and #2 in Table 1 of Annex I (‘GHG emissions’; Carbon footprint’).

(¹⁶) Regulation (EU) 2016/1011, Articles 5(1), 6 and 8 (1).

(¹⁷) High climate impact sectors are those listed in NACE Sections A to H and Section M as defined in the Annex to Delegated Regulation (EU) 2023/137.

(¹⁸) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 (SFDR) because it is derived from an additional indicator related to principal adverse impacts as set out by indicator #4 in Table 2 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (‘Investments in companies without carbon emission reduction initiatives’).

(¹⁹) This information is aligned with Article 6 of Commission Delegated Regulation (EU) 2020/1818 of 17 July 2020.

(²⁰) This information is aligned with Article 449a of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj); Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (OJ L 324, 19.12.2022, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2022/2453/oj) – Template 3: Banking book – Indicators of potential climate change transition risk: alignment metrics.

(²¹) This information is aligned with Article 2(1) of Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (OJ L 243, 9.7.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/1119/oj) (‘European Climate Law’), and with Article 2 of Commission Delegated Regulation (EU) 2020/1818.

(²²) Commission Delegated Regulation (EU) 2020/1816 Annex II: Environmental factors to be considered by underlying assets of the benchmark.

(²³) EBA Pillar 3: ITS – Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk; and EBA Pillar 3: ITS – Template 2: Banking book – Indicators of potential climate change transition risk: Loans collateralised by immovable property – Energy efficiency of the collateral.

(²⁴) This information supports the needs of benchmark administrators to disclose ESG factors subject to Delegated Regulation (EU) 2020/1816 as set out by indicator ‘Exposure of the benchmark portfolio to companies without due diligence policies on issues addressed by the fundamental International Labour Organisation Conventions 1 to 8’ in Sections 1 and 2 of Annex II to that Delegated Regulation.

(²⁵) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from a mandatory indicator related to principal adverse impacts as set out by indicator #11 in Table 1 of Annex I (‘Share of investments in investee companies without policies to monitor compliance with the UNGC principles or OECD Guidelines for Multinational Enterprises or grievance /complaints handling mechanisms to address violations of the UNGC principles or OECD Guidelines for Multinational Enterprises’) and by indicator #5 in Table 3 of Annex I (‘Share of investments in investee companies without any grievance/complaints handling mechanism related to employee matters’) and by indicator #9 in Table 3 of Annex I (‘Share of investments in entities without a human rights policy’) of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments.

(²⁶) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from a mandatory and additional indicator related to principal adverse impacts as set out by indicator #10 in Table 1 of Annex I and by indicator #14 in Table 3 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (‘Violations of UNGC principles and OECD Guidelines for Multinational Enterprises’ and ‘Number of identified cases of severe human rights issues and incidents’).

(²⁷) This information supports the information needs of benchmark administrators to disclose ESG factors subject to Delegated Regulation (EU) 2020/1816 as set out by indicator ‘Number of benchmark constituents subject to social violations (absolute number and relative divided by all benchmark constituents), as referred to in international treaties and conventions, United Nations principles and, where applicable, national law’ in Sections 1 and 2 of Annex II.

(²⁸) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts, as set out by indicator #14 in Table 1 of Annex I to Commission Delegated Regulation (EU) 2022/1288, and consistent with Commission Delegated Regulation (EU) 2025/1775.

(²⁹) Commission Delegated Regulation (EU) 2020/1818 Article 12(1): ‘Administrators of EU-Paris aligned Benchmarks shall exclude all of the following companies from those benchmarks: companies involved in any activities related to prohibited weapons;’ and Delegated Regulation (EU) 2020/1816 Annex II, Sections 1, 2 and 5: ‘Weighted average percentage of benchmark constituents in the controversial weapons sector’.

(³⁰) This information supports the needs of benchmark administrators to disclose ESG factors subject to Regulation (EU) 2020/1818 as set out by paragraph (b) of Article 12.1.

(³¹) EBA Pillar 3: Template 1: Banking book – Climate change transition risk: Companies in the manufacturing of tobacco products excluded from EU-Paris aligned Benchmarks in accordance with point (b) of Article 12(1) and in accordance with Article 12(2) of Commission Delegated Regulation (EU) 2020/1818.

(³²) This information supports the needs of benchmark administrators to disclose ESG factors subject to Commission Delegated Regulation (EU) 2020/1818 as set out by Article 12(1) paragraph b) of that Regulation and Section 5 of Annex II to Delegated Regulation (EU) 2020/1816: ‘Weighted average percentage of benchmark constituents in the tobacco sector.’

(³³) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts set out by indicator #4 in Table 1 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosures rules on sustainable investments (‘Exposure to companies active in the fossil fuel sector’).

(³⁴) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts set out by indicator #4 in Table 1 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosures rules on sustainable investments (‘Exposure to companies active in the fossil fuel sector’).

(³⁵) EBA Pillar 3: Template 1: Banking book – Climate change transition risk: Companies in Mining and quarrying excluded from EU-Paris aligned Benchmarks in accordance with Article 12(1), points (d) to (g), and in accordance with Article 12(2) of Commission Delegated Regulation (EU) 2020/1818.

(³⁶) Commission Delegated Regulation (EU) 2020/1818 Article 12(1).

(³⁷) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts, as set out by indicator #9 in Table 2 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosures rules on sustainable investments (‘Investments in companies producing chemicals’).

(³⁸) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 of the European Parliament and of the Council because it is derived from an additional indicator related to principal adverse impacts set out by indicator #9 in Table 2 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosures rules on sustainable investments (‘Investments in companies producing chemicals’).

(³⁹) EBA Pillar 3: Template 1: Banking book – Climate change transition risk: Companies in Mining and quarrying excluded from EU-Paris aligned Benchmarks in accordance with of Article 12(1), points (d) to (g), and Article 12(2) of Commission Delegated Regulation (EU) 2020/1818.

(⁴⁰) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts set out by indicator #13 in Table 1 of Annex I to Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council with regard to disclosures rules on sustainable investments (‘Board gender diversity’).

(⁴¹) This information supports the information needs of benchmark administrators to disclose ESG factors subject to Commission Delegated Regulation (EU) 2020/1816 as set out by indicator ‘Weighted average ratio of female to male board members’ in Sections 1 and 2 of Annex II to that Delegated Regulation.