> 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-2-additional-climate-and-other-environment-related-indicators/indicator-15-deforestation.md).

# Indicator 15: Deforestation

<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>

***

**Does the entity have a deforestation policy?**

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<figure><img src="/files/dEAwIeVtA6N1JtLNTvP1" alt=""><figcaption></figcaption></figure>
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{% column width="16.666666666666657%" %}

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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 identify the existence of deforestation 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

**Deforestation**

> Means the temporary or permanent human-induced conversion of forested land to non-forested land.

</details>

***

## References

<details>

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

[‘Living well, within the limits of our planet’ Paragraph 100 of Decision No 1386/2013/EU.](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32013D1386)

</details>


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