# Indicator 3: GHG Intensity of Investee Companies

<table data-card-size="large" data-column-title-hidden data-view="cards" data-full-width="false"><thead><tr><th></th><th></th><th></th><th data-hidden data-card-cover data-type="image">Cover image</th></tr></thead><tbody><tr><td><i class="fa-bullseye">:bullseye:</i> Maximum Score</td><td><strong>Not scored</strong></td><td></td><td></td></tr><tr><td><i class="fa-pen-to-square">:pen-to-square:</i> Prefill</td><td><i class="fa-check">:check:</i> <strong>Eligible</strong></td><td></td><td></td></tr><tr><td><i class="fa-shield-check">:shield-check:</i> Validation</td><td><strong>Evidence is not required</strong></td><td></td><td></td></tr><tr><td><i class="fa-arrow-trend-up">:arrow-trend-up:</i> 2026 Updates</td><td><strong>None</strong></td><td></td><td></td></tr></tbody></table>

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**GHG intensity of investee companies**

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## Assessment Instructions

<details>

<summary><strong>Intent</strong>: What is the purpose of this indicator?</summary>

The intent of this indicator is to assess the entity’s greenhouse gas intensity.

</details>

<details>

<summary><strong>Input</strong>: How do I complete this indicator?</summary>

**Calculated field:** The greenhouse gas intensity is calculated for both previous and current year based on the total greenhouse gas emissions and revenue 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

Further terminology from the EU is not available.

</details>

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## References

<details>

<summary><em>References</em></summary>

References from the EU not available yet.

</details>


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