Each high-impact sector must be disclosed separately. You cannot combine them into one figure.
Should PAI indicator 6 in Table 1 of Annex I of the SFDR Delegated Regulation ("Energy consumption intensity per high impact climate sector") be disclosed on an aggregated basis (i.e. each high impact sector added together) for all investments or should each high impact climate sector be disclosed separately?
The current SFDR Delegated Regulation requires separate disclosures for each high impact climate sector (on an aggregated basis for each high impact sector), as defined in point (9) of Annex I. For the avoidance of doubt, the calculation should be performed so that each high impact sector is aggregated and disclosed separately.
European Supervisory Authorities (ESAs)
