# Indicator 4: Exposure to Companies Active in the Fossil Fuel Sector

<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>

***

**Is the entity active in the fossil fuel sector?**

{% columns %}
{% column width="75%" %}

<figure><img src="/files/SL3O948Aun6yHetYgH3d" alt=""><figcaption></figcaption></figure>
{% endcolumn %}

{% column width="25%" %}

{% endcolumn %}
{% endcolumns %}

## 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 exposure to the fossil fuel sector

</details>

<details>

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

**Select Yes or No**

**Previous Year (2024):** Select 'Yes' to this option if the PAI indicator was applicable to the previous reference period.

**Current Year (2025):** Select 'Yes' to this option if the PAI indicator is applicable to the current reference period.

**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

**Companies active in the fossil fuel sector**

> Means companies that derive any revenues from exploration, mining, extraction, production, processing, storage, refining or distribution, including transportation, storage and trade, of fossil fuels; (EU)

**Fossil fuel**

> Means non-renewable carbon-based energy sources such as solid fuels, natural gas and oil.

</details>

***

## References

<details>

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

[Article 2, point (62), of Regulation (EU) 2018/1999 of the European Parliament and of the Council](https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32018R1999)

</details>


---

# 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.

Perform an HTTP GET request on the current page URL with the `ask` query parameter:

```
GET 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?ask=<question>
```

The question should be specific, self-contained, and written in natural language.
The response will contain a direct answer to the question and relevant excerpts and sources from the documentation.

Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.