SFDR Principal Adverse Impacts Processing

This Description function is used to mark the start of processing of the SFDR Principal Adverse Impacts part.

It comprises the following functions:

Calculate Additional Indicators

This Join function includes calculation logic for additional metrics based on the Business Partner Data Model Table. These metrics include:

  • Total energy consumption

  • Total energy production

  • Total energy consumption and production

  • Greenhouse gas (GHG) emissions – Scope 1 + 2

  • Greenhouse gas (GHG) emissions – Scope 1 + 2 + 3

  • Non-renewable energy consumption factor

  • Non-renewable energy production factor

Join Business Partner Data with Additional Indicators

This Join function combines the Business Partner Data Model Table with the additional indicators calculated in the Calculate Additional Indicators function.

Join Data for PAI Calculations

This Join function combines Asset Level Data with Market Position Data. It also looks up relevant information related to fossil fuel usage, and asset sector.

Based on this information, Total Investment and Total Investment per Sector amounts are calculated.

Join Data for PAI Calculations

This Join function combines Asset Level Data with Market Position Data. It also looks up relevant information related to fossil fuel usage, and asset sector.

Based on this information, Total Investment Amount and Total Investment Amount per Sector are calculated.

Calculate Weights for PAI Assessment

In this Join function, the attribution factors for each instrument are combined with Business Partner Data and Financial Position Data. From this information, the following metrics are calculated:

  • Weighted average of investment

  • Weighted average of investment per sector

  • Weighted average energy consumption

  • Weighted average energy production

Calculate Asset Level PAI Indicators

This Calculation function covers the asset-level calculations for several SFDR Principal Adverse Indicators (PAIs). These include:

  • GHG emissions

  • Carbon footprint

  • GHG intensity of investee companies

  • Exposure to companies active in fossil fuel sector

  • Share of non-renewable energy consumption and production

  • Energy consumption intensity per high impact climate sector

  • Activities negatively affecting biodiversity-sensitive areas

  • Emissions to water

  • Hazardous waste ratio

  • Violations of UNGC and OECD Guidelines for MNE

  • Lack of processes and compliance mechanisms to monitor compliance with UNGC and OECD Guidelines for MNE

  • Unadjusted gender pay gap

  • Board gender diversity

  • Exposure to controversial weapons

Calculate Portfolio Level PAI Indicators

This Calculation function covers the portfolio-level calculations for several SFDR Principal Adverse Indicators (PAIs). These include:

  • GHG emissions

  • Carbon footprint

  • GHG intensity of investee companies

  • Exposure to companies active in fossil fuel sector

  • Share of non-renewable energy consumption and production

  • Energy consumption intensity per high impact climate sector

  • Activities negatively affecting biodiversity-sensitive areas

  • Emissions to water

  • Hazardous waste ratio

  • Violations of UNGC and OECD Guidelines for MNE

  • Lack of processes and compliance mechanisms to monitor compliance with UNGC and OECD Guidelines for MNE

  • Unadjusted gender pay gap

  • Board gender diversity

  • Exposure to controversial weapons