# 2026 SFDR Asset Assessment - [Entity & Reporting Characteristics](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics.md) - [Entity Characteristics](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics/entity-characteristics.md) - [EC1: Reporting Entity](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics/entity-characteristics/ec1-reporting-entity.md) - [EC2: Nature of Ownership](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics/entity-characteristics/ec2-nature-of-ownership.md) - [EC3: Entity Commencement Date](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics/entity-characteristics/ec3-entity-commencement-date.md) - [EC4: Reporting Year](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics/entity-characteristics/ec4-reporting-year.md) - [Reporting Characteristics](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics.md) - [RC1: Reporting Currency](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics/rc1-reporting-currency.md) - [RC2: Economic Size](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics/rc2-economic-size.md) - [RC3: Sector and Geography](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics/rc3-sector-and-geography.md) - [RC4: EU Taxonomy Eligibility and Alignment](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics/rc4-eu-taxonomy-eligibility-and-alignment.md) - [RC5: Nature of Entity's Business](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics/rc5-nature-of-entitys-business.md) - [RC6: Description of the Asset](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics/rc6-description-of-the-asset.md) - [Table 1: Climate and Other Environment-Related Indicators](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-climate-and-other-environment-related-indicators.md): Mandatory - [Indicator 1: GHG Emissions](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-climate-and-other-environment-related-indicators/indicator-1-ghg-emissions.md) - [Indicator 2: Carbon Footprint](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-climate-and-other-environment-related-indicators/indicator-2-carbon-footprint.md) - [Indicator 3: GHG Intensity of Investee Companies](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-climate-and-other-environment-related-indicators/indicator-3-ghg-intensity-of-investee-companies.md) - [Indicator 4: Exposure to Companies Active in the Fossil Fuel Sector](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-climate-and-other-environment-related-indicators/indicator-4-exposure-to-companies-active-in-the-fossil-fuel-sector.md) - [Indicator 5: Share of Non-Renewable Energy Consumption and Production](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-climate-and-other-environment-related-indicators/indicator-5-share-of-non-renewable-energy-consumption-and-production.md) - [Indicator 6: Energy Consumption Intensity Per High-Impact Climate Sector](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-climate-and-other-environment-related-indicators/indicator-6-energy-consumption-intensity-per-high-impact-climate-sector.md) - [Indicator 7: Activities Negatively Affecting Biodiversity-Sensitive Areas](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-climate-and-other-environment-related-indicators/indicator-7-activities-negatively-affecting-biodiversity-sensitive-areas.md) - [Indicator 8: Emissions to Water](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-climate-and-other-environment-related-indicators/indicator-8-emissions-to-water.md) - [Indicator 9: Hazardous Waste and Radioactive Waste Ratio](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-climate-and-other-environment-related-indicators/indicator-9-hazardous-waste-and-radioactive-waste-ratio.md) - [Table 1: Indicators for Social and Employee, Human Rights, Anti-Corruption and Anti-Bribery](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-indicators-for-social-and-employee-human-rights-anti-corruption-and-anti-bribery.md): Mandatory - [Indicator 10: Violations of UNGC Principles and OECD Guidelines for Multinational Enterprises](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-indicators-for-social-and-employee-human-rights-anti-corruption-and-anti-bribery/indicator-10-violations-of-ungc-principles-and-oecd-guidelines-for-multinational-enterprises.md) - [Indicator 11: Processes and Mechanisms to Monitor Compliance to UNGC Principles and OECD Guidelines](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-indicators-for-social-and-employee-human-rights-anti-corruption-and-anti-bribery/indicator-11-processes-and-mechanisms-to-monitor-compliance-to-ungc-principles-and-oecd-guidelines.md) - [Indicator 12: Unadjusted Gender Pay Gap](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-indicators-for-social-and-employee-human-rights-anti-corruption-and-anti-bribery/indicator-12-unadjusted-gender-pay-gap.md) - [Indicator 13: Board Gender Diversity](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-indicators-for-social-and-employee-human-rights-anti-corruption-and-anti-bribery/indicator-13-board-gender-diversity.md) - [Indicator 14: Exposure to Controversial Weapons](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-indicators-for-social-and-employee-human-rights-anti-corruption-and-anti-bribery/indicator-14-exposure-to-controversial-weapons.md): (anti-personnel mines, cluster munitions, chemical weapons and biological weapons) - [Table 2: Additional Climate and Other Environment-Related Indicators](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators.md): Optional - [Indicator 1: Emissions of Inorganic Pollutants](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-1-emissions-of-inorganic-pollutants.md) - [Indicator 2: Emissions of Air Pollutants](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-2-emissions-of-air-pollutants.md) - [Indicator 3: Emissions of Ozone Depletion Substances](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-3-emissions-of-ozone-depletion-substances.md) - [Indicator 4: Investments in Companies Without Carbon Emission Reduction Initiatives](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-4-investments-in-companies-without-carbon-emission-reduction-initiatives.md) - [Indicator 5: Breakdown of Energy Consumption by Type of Non-Renewable Sources of Energy](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-5-breakdown-of-energy-consumption-by-type-of-non-renewable-sources-of-energy.md) - [Indicator 6: Water Usage and Recycling](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-6-water-usage-and-recycling.md) - [Indicator 7: Investments in Companies Without Water Management Policies](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-7-investments-in-companies-without-water-management-policies.md) - [Indicator 8: Exposure to Areas of High Water Stress](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-8-exposure-to-areas-of-high-water-stress.md) - [Indicator 9: Investments in Companies Producing Chemicals](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-9-investments-in-companies-producing-chemicals.md) - [Indicator 10: Land Degradation, Desertification, Soil Sealing](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-10-land-degradation-desertification-soil-sealing.md) - [Indicator 11: Investments in Companies Without Sustainable Land/Agriculture Practices](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-11-investments-in-companies-without-sustainable-land-agriculture-practices.md) - [Indicator 12: Investments in Companies Without Sustainable Oceans/Seas Practices](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-12-investments-in-companies-without-sustainable-oceans-seas-practices.md) - [Indicator 13: Non-Recycled Waste Ratio](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-13-non-recycled-waste-ratio.md) - [Indicator 14: Natural Species and Protected Areas](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-14-natural-species-and-protected-areas.md) - [Indicator 15: Deforestation](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-15-deforestation.md) - [Indicator 16: Securities Not Issued Under Union Legislation on Environmentally-Sustainable Bonds](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-16-securities-not-issued-under-union-legislation-on-environmentally-sustainable-bonds.md) - [Table 3: Additional Indicators for Social and Employee, Human Rights, Anti-Corruption, Anti-Bribery](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery.md): Optional - [Indicator 1: Investments in Companies Without Workplace Accident Prevention Policies](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-1-investments-in-companies-without-workplace-accident-prevention-policies.md) - [Indicator 2: Rate of Accidents](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-2-rate-of-accidents.md) - [Indicator 3: Number of Days Lost to Injuries, Accidents, Fatalities or Illness](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-3-number-of-days-lost-to-injuries-accidents-fatalities-or-illness.md) - [Indicator 4: Lack of a Supplier Code of Conduct](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-4-lack-of-a-supplier-code-of-conduct.md) - [Indicator 5: Lack of Grievance/Complaints Handling Mechanism Related to Employee Matters](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-5-lack-of-grievance-complaints-handling-mechanism-related-to-employee-matters.md) - [Indicator 6: Insufficient Whistleblower Protection](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-6-insufficient-whistleblower-protection.md) - [Indicator 7: Incidents of Discrimination](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-7-incidents-of-discrimination.md) - [Indicator 8: Excessive CEO Pay Ratio](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-8-excessive-ceo-pay-ratio.md) - [Indicator 9: Lack of a Human Rights Policy](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-9-lack-of-a-human-rights-policy.md) - [Indicator 10: Lack of Due Diligence](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-10-lack-of-due-diligence.md) - [Indicator 11: Lack of Processes and Measures for Preventing Trafficking of Human Beings](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-11-lack-of-processes-and-measures-for-preventing-trafficking-of-human-beings.md) - [Indicator 12: Operations and Suppliers at Significant Risk of Incidents of Child Labor](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-12-operations-and-suppliers-at-significant-risk-of-incidents-of-child-labor.md) - [Indicator 13: Operations and Suppliers at Risk of Incidents of Forced or Compulsory Labor](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-13-operations-and-suppliers-at-risk-of-incidents-of-forced-or-compulsory-labor.md) - [Indicator 14: Number of Identified Cases of Severe Human Rights Issues and Incidents](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-14-number-of-identified-cases-of-severe-human-rights-issues-and-incidents.md) - [Indicator 15: Lack of Anti-Corruption and Anti-Bribery Policies](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-15-lack-of-anti-corruption-and-anti-bribery-policies.md) - [Indicator 16: Cases of Insufficient Action Taken to Address Breaches of Standards of Anti-Corruption](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-16-cases-of-insufficient-action-taken-to-address-breaches-of-standards-of-anti-corruption.md) - [Indicator 17: Number of Convictions and Fines for Violation of Anti-Corruption and Anti-Bribery](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-3-additional-indicators-for-social-and-employee-human-rights-anti-corruption-anti-bribery/indicator-17-number-of-convictions-and-fines-for-violation-of-anti-corruption-and-anti-bribery.md) --- # Agent Instructions: Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. 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