For the complete documentation index, see llms.txt. This page is also available as Markdown.
Indicator 3: Emissions of Ozone Depletion Substances
Maximum Score
Not scored
Prefill
Eligible
Validation
Evidence is not required
2026 Updates
None
Can the entity report on ozone depletion substances?
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).
