> 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-3-emissions-of-ozone-depletion-substances.md).
# Indicator 3: Emissions of Ozone Depletion Substances
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
***
**Can the entity report on ozone depletion substances?**
{% columns %}
{% column width="91.66666666666666%" %}
{% endcolumn %}
{% column width="8.333333333333343%" %}
{% endcolumn %}
{% endcolumns %}
## Assessment Instructions
Intent: What is the purpose of this indicator?
The intent of this indicator is to assess the entity’s emissions of ozone depletion substances. This indicator is considered to be optional for SFDR.
Input: How do I complete this indicator?
**Select Yes or No:** If selecting 'Yes', the entity must be actively tracking and reporting on all of the mandatory reporting metrics.
**Previous Year Data (2024):** Enter the relevant data from during the previous reference period for each metric. 'Zero' is an acceptable answer if it is true and accurate. This field is mandatory to report on if the entity selects 'Yes' to the overall indicator.
**Current Year Data (2025):** Enter the relevant data from during the current reference period for each metric. 'Zero' is an acceptable answer if it is true and accurate.
**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
**Ozone depletion substances**
> means substances listed in the Montreal Protocol on Substances that Deplete the Ozone Layer (29) (see reference below); (EU).
***
## References
References
[The Montreal Protocol on Substances that Deplete the Ozone Layer](https://ozone.unep.org/treaties/montreal-protocol/montreal-protocol-substances-deplete-ozone-layer)
---
# Agent Instructions
This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com.
## 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, and the optional `goal` query parameter:
```
GET https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-2-additional-climate-and-other-environment-related-indicators/indicator-3-emissions-of-ozone-depletion-substances.md?ask=&goal=
```
`ask` is the immediate question: it should be specific, self-contained, and written in natural language.
`goal` is optional and describes the broader end goal you are ultimately trying to accomplish on behalf of the user. GitBook uses it to tailor the answer towards what is most useful for that goal.
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.