> For the complete documentation index, see [llms.txt](https://guides.gresb.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/entity-and-reporting-characteristics.md).

# Entity & Reporting Characteristics

Information provided in the **Entity and Reporting Characteristics** consists of two parts.

**Entity Characteristics:** Covers the reporting entity's characteristics that remain constant across different reporting periods (year-on-year).

**Reporting Characteristics:** Describe the entity, define the reporting scope for the current reporting year and determine the structure of the Assessment submission.

***

### **Aspects**

<table data-card-size="large" data-view="cards" data-full-width="true"><thead><tr><th></th><th></th></tr></thead><tbody><tr><td><sup>EC 1-4</sup></td><td><a href="/pages/nekJi1quVcjKe8bnpGTB" class="button primary" data-icon="address-card">Entity Characteristics</a></td></tr><tr><td><sup>RC 1-8</sup></td><td><a href="/pages/bhyU6YlNNKhiwmsDKOF4" class="button primary" data-icon="user-police-tie">Reporting Characteristics</a></td></tr></tbody></table>


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