# Indicator 14: Natural Species and Protected Areas

<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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**Does the entity have operations that affect threatened species?**

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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 operations in protected areas and the presence of biodiversity protection policies . This indicator is considered to be optional for SFDR.

</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

**Biodiversity-sensitive areas**

> means Natura 2000 network of protected areas, UNESCO World Heritage sites and Key Biodiversity Areas (‘KBAs’), as well as other protected areas, as referred to in [Appendix D of Annex II to Commission Delegated Regulation (EU) 2021/213912;(EU).](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R2139#d1e32-144-1)

**Threatened species**

> means endangered species, including flora and fauna, listed in the European Red List or the IUCN Red List, as referred to in Section 7 of Annex II to Delegated Regulation (EU) 2021/2139.

</details>

***

## References

<details>

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

[European Red List or the IUCN Red List](https://www.iucnredlist.org/regions/europe)

[Appendix D of Annex II to Commission Delegated Regulation (EU) 2021/213912.](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R2139#d1e32-144-1)

[Section 7 of Annex II to Delegated Regulation (EU) 2021/2139.](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R2139#d1e32-146-1)

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