> 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/table-1-climate-and-other-environment-related-indicators/indicator-2-carbon-footprint.md).
# Indicator 2: Carbon Footprint
Cover image
:bullseye: Maximum Score
Not scored
:pen-to-square: Prefill
:check:Eligible
:shield-check: Validation
Evidence is not required
:arrow-trend-up: 2026 Updates
None
***
**Carbon Footprint**
{% columns %}
{% column width="83.33333333333334%" %}
{% endcolumn %}
{% column width="16.666666666666657%" %}
{% endcolumn %}
{% endcolumns %}
## 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.
---
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