ESG SDDS Wiring-Guide

Access the technical instructions, specifications, and practical examples to interpret data points in the SDDS/ ESG SDDS and ensure consistent reporting.

Asset exposed to fossil fuels (YES/NO)

Topic: Climate Change - Transition Risks | Field Level: Asset | Label: al_asset_exposed_fossil_fuels_yes_no | Indicator ID: Al5.1

Industry Mapping:

Assets linked to extraction, processing or use of various fossil fuels. 'Companies active in the fossil fuel sector’ means (i) companies that derive any revenues from exploration, mining, extraction, distribution or refining of hard coal and lignite; (ii) companies that derive any revenues from the exploration, extraction, distribution (including transportation, storage and trade) or refining of liquid fossil fuels; and (iii) companies that derive any revenues from exploring and extracting fossil gaseous fuels or from their dedicated distribution (including transportation, storage and trade) (ref: SFDR).
 

Data Type Boolean
Values Predefined list (drop-down selection): Yes, No
Example Yes
Reference Field -
INREV Guideline ID ENV22 - Required INREV KPI - Vehicle Level
INREV Index reference -
External reference -
GDD reference -