Draft This validator and the 2026 machine readable format are still in draft form, and are subject to change following feedback from platform providers and other partners.
ESG Reporting Template · Technical details · investeurope.eu · reframeventure.com
MRF Validator 2026with Reframe Venture

MRF 3.0 (2026/27) · 160 compound IDs

Portfolio Company specification

Every row a compliant portfolio company .csv must contain, with its permitted values and requirement level.

Specification (.xlsx) Example (.csv)
#MetricUnitPermitted valuesRequirementNotes / interdependenciesChange from 2025
0.1.1 company_nameCompany name Free text (string) MinimumIntermediateFull Identical 2025 spec line 3
0.1.2 business_identification_numberBusiness identification number Free text (string) MinimumIntermediateFull Identical 2025 spec line 4
0.1.2.1 business_identification_number_systemIdentification systemChanged legal_entity_identifierLegal Entity Identifier (LEI)bureau_van_dijkBureau van Dijkduns_numberD-U-N-S NumbereuidEUIDperm_idPermIDotherOther MinimumIntermediateFull Changed Validation list updated: 'other' option added 2025 spec line 5
0.1.3 country_of_domicileCountry of domicile/headquarters 66 options from the country_list tab, e.g. argentina MinimumIntermediateFull Identical 2025 spec line 6
0.1.4 primary_country_of_operationsPrimary country of operations 66 options from the country_list tab, e.g. argentina MinimumIntermediateFull Identical 2025 spec line 7
0.1.6 main_industry_classificationIndustry classification (NACE Level 2.1) 651 options from the nace_divisions tab, e.g. A_01_11 MinimumIntermediateFull Identical 2025 spec line 10
0.1.7 total_ftes_end_of_report_yearTotal number of Full Time Equivalents (FTEs) at end of current reporting year FTEs float (positive) MinimumIntermediateFull Identical 2025 spec line 11
0.1.8 total_ftes_end_of_previous_report_yearTotal number of Full Time Equivalents (FTEs) at end of previous reporting year FTEs float (positive) MinimumIntermediateFull Identical 2025 spec line 12
0.1.9 gross_revenueAnnual gross revenueChanged currency (0.1.12) float (positive) IntermediateFull Changed Metric description updated in line with the 2026 template 2025 spec line 13
0.1.12 currencyCurrency 179 options from the iso_currency_code tab, e.g. AED IntermediateFull Identical 2025 spec line 22
0.1.13 listedListed yesYesnoNo Full Identical 2025 spec line 23
0.1.14 revenue_from_military_customersRevenues from military customersNew in 2026 currency (0.1.12) float (positive) Full Should not exceed 'gross_revenue'. New NEW metric (2026)
0.2.1.1 code_of_conductCode of Conduct yesYesnoNo MinimumIntermediateFull Identical 2025 spec line 25
0.2.1.2 overall_sustainability_policyOverall sustainability policy yesYesnoNo MinimumIntermediateFull Identical 2025 spec line 26
0.2.1.3 environmental_policyEnvironmental policy yesYesnoNo MinimumIntermediateFull Identical 2025 spec line 27
0.2.1.5 diversity_inclusion_policyDiversity & inclusion policyChanged yesYesnoNo MinimumIntermediateFull Changed Metric description updated in line with the 2026 template; Now also covers anti-discrimination and equal opportunities (0.2.1.4 merged into this metric) 2025 spec line 29
0.2.1.6 salary_remuneration_policySalary & remuneration policy yesYesnoNo MinimumIntermediateFull Identical 2025 spec line 30
0.2.1.7 health_and_safety_policy(Occupational) Health & Safety policy yesYesnoNo MinimumIntermediateFull Identical 2025 spec line 31
0.2.1.8 human_rights_policyHuman rights policy yesYesnoNo MinimumIntermediateFull Identical 2025 spec line 32
0.2.1.9 anti_corruption_bribery_policyAnti-corruption and anti-bribery policy yesYesnoNo MinimumIntermediateFull Identical 2025 spec line 33
0.2.1.10 data_privacy_security_policyPrivacy of employees & customers policy yesYesnoNo MinimumIntermediateFull Identical 2025 spec line 34
0.2.1.11 supply_chain_policySupply chain & responsible procurement policy yesYesnoNo MinimumIntermediateFull Identical 2025 spec line 35
0.2.1.12 cybersecurity_data_management_policyCybersecurity & data management policy yesYesnoNo MinimumIntermediateFull Identical 2025 spec line 36
0.2.1.13 responsible_ai_policyResponsible AI policyChanged yesYesnoNo MinimumIntermediateFull Changed Definition aligned with EDCI in the conceptual framework 2025 spec line 37
0.2.3.1 sustainability_responsibility_officerDedicated sustainability officer / manager yesYesnoNo Full Identical 2025 spec line 39
0.2.3.2 sustainability_responsibility_teamDedicated sustainability team yesYesnoNo Full Identical 2025 spec line 40
0.2.3.3 sustainability_responsibility_referentNon-dedicated sustainability referent(s) within teams yesYesnoNo Full Identical 2025 spec line 41
0.2.3.4 sustainability_responsibility_cfoChief Financial Officer (CFO) yesYesnoNo Full Identical 2025 spec line 42
0.2.3.5 sustainability_responsibility_ceoChief Executive Officer (CEO) yesYesnoNo Full Identical 2025 spec line 43
0.2.3.7 sustainability_responsibility_managementOther non-dedicated member of the management team yesYesnoNo Full Identical 2025 spec line 45
0.2.3.8 sustainability_responsibility_noneNo responsibility assigned yesYesnoNo Full Identical 2025 spec line 46
0.3.1.1 number_of_esg_incidentsNumber of material ESG incidents in the reporting yearChanged incidents integer (positive) MinimumIntermediateFull Changed Metric description updated in line with the 2026 template 2025 spec line 47
0.3.1.1.1 qualitative_info_esg_incidentsIf 0.3.1.1 > 0, provide qualitative information on the material ESG incidentsChanged Free text (string) Conditional Only strongly recommended if 0.3.1.1 > 0. Otherwise should be marked as 'not_applicable' in STATUS column. Changed Renumbered from 0.3.1.2 to 0.3.1.1.1 (compound ID unchanged) 2025 spec line 48
1.1.1 eu_taxonomy_assessmentAssessment of the proportion of activities aligned with the EU Taxonomy yesYesnoNo Full Identical 2025 spec line 49
1.1.1.1 percentage_turnover_eu_taxonomyIf yes - % Turnover aligned with EU Taxonomy % float (positive) in range 0<=x<=100 Conditional Only strongly recommended if 1.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 50
1.1.1.2 percentage_capex_eu_taxonomyIf yes - % CAPEX aligned with EU Taxonomy % float (positive) in range 0<=x<=100 Conditional Only strongly recommended if 1.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 51
1.1.1.3 percentage_opex_eu_taxonomyIf yes - % OPEX aligned with EU Taxonomy % float (positive) in range 0<=x<=100 Conditional Only strongly recommended if 1.1.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 52
1.2.1 tobacco_activitiesActivities linked to the cultivation and production of tobacco yesYesnoNo Full Identical 2025 spec line 53
1.2.1.1 percentage_turnover_tobacco_activitiesIf yes - % of turnover (those activities represent) % float (positive) in range 0<=x<=100 Conditional Only strongly recommended if 1.2.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 54
1.2.2 hard_coal_and_lignite_activitiesActivities linked to the exploration, mining, extraction, distribution or refining of hard coal and lignite yesYesnoNo Full Identical 2025 spec line 55
1.2.2.1 percentage_turnover_hard_coal_and_lignite_activitiesIf yes - % of turnover (those activities represent) % float (positive) in range 0<=x<=100 Conditional Only strongly recommended if 1.2.2 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 56
1.2.3 oil_fuels_activitiesActivities linked to the exploration, extraction, distribution or refining of oil fuels yesYesnoNo Full Identical 2025 spec line 57
1.2.3.1 percentage_turnover_oil_fuels_activitiesIf yes - % of turnover (those activities represent) % float (positive) in range 0<=x<=100 Conditional Only strongly recommended if 1.2.3 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 58
1.2.4 gaseous_fuels_activitiesActivities linked to the exploration, extraction, manufacturing or distribution of gaseous fuels yesYesnoNo Full Identical 2025 spec line 59
1.2.4.1 percentage_turnover_gaseous_fuels_activitiesIf yes - % of turnover (those activities represent) % float (positive) in range 0<=x<=100 Conditional Only strongly recommended if 1.2.4 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 60
1.3.1 subject_to_csrd_reportingSubject to ESG regulatory reporting under CSRD yesYesnoNo Full Identical 2025 spec line 63
2.1.1 ems_implementedImplementation of an Environmental Management System (EMS) yes_iso_14001_certifiedYes (ISO 14001 certified)yes_other_ems_certificationYes (other EMS certification)yes_without_certificationYes (without certification)noNo, not in place Full Identical 2025 spec line 64
2.1.1.1 environmental_risk_toolsFrameworks and tools to manage environmental risk Free text (string) Full Identical 2025 spec line 65
2.2.1 ghg_scope_measured_calculatedCalculation of GHG emissionsChanged scope_1Yes — GHG Protocol Scope 1scope_1_2Yes - GHG Protocol Scope 1 and 2scope_1_2_3Yes - GHG Protocol Scope 1, 2, and 3other_protocolYes - Other than GHG ProtocolnoNo MinimumIntermediateFull Changed Requirement level changed to Minimum, Intermediate, Full 2025 spec line 66
2.2.2 total_ghg_emissionsTotal GHG emissionsChanged tCO2e float (positive) IntermediateFull Changed Additional guidance (tools for carbon footprint calculation) added in the conceptual framework 2025 spec line 67
2.2.3 total_scope_1_emissionsIf Scope 1 GHG emissions, please specify tCO2e float (positive) IntermediateFull Identical 2025 spec line 68
2.2.3.1 total_scope_1_emissions_methodologyPredominant methodology used spend_basedSpend-basedactivity_basedActivity-baseddirect_monitoringDirect monitoringotherOther IntermediateFull Identical 2025 spec line 69
2.2.4 total_scope_2_emissionsIf Scope 2 GHG emissions, please specify tCO2e float (positive) IntermediateFull Identical 2025 spec line 70
2.2.4.1 total_scope_2_emissions_methodologyPredominant methodology used location_basedLocation-basedmarket_basedMarket-basedunspecifiedUnspecified IntermediateFull Identical 2025 spec line 71
2.2.5 total_scope_3_emissionsIf Scope 3 GHG emissions, please specify tCO2e float (positive) IntermediateFull Identical 2025 spec line 72
2.2.5.1 total_scope_3_emissions_methodologyPredominant methodology used spend_basedSpend-basedactivity_basedActivity-baseddirect_emissions_supplier_basedDirect emissions/supplier-basedotherOther IntermediateFull Identical 2025 spec line 73
2.2.5.17 scope_3_primary_sourcePrimary source of Scope 3 GHG emissions 15 options from the ghg_scope_3_sources tab, e.g. scope_3_emissions_purchased_goods_and_services Full Identical 2025 spec line 74
2.2.5.18 scope_3_primary_source_emissionsIf available - Emissions for this Scope 3 category tCO2e float (positive) Full Identical 2025 spec line 75
2.2.5.19 scope_3_secondary_sourceSecondary source of Scope 3 GHG emissions 15 options from the ghg_scope_3_sources tab, e.g. scope_3_emissions_purchased_goods_and_services Full Identical 2025 spec line 76
2.2.5.20 scope_3_secondary_source_emissionsIf available - Emissions for this Scope 3 category tCO2e float (positive) Full Identical 2025 spec line 77
2.3.1 decarbonisation_strategy_setDecarbonisation strategy/plan board_oversightYes, with board oversightyes_without_board_oversightYes, but without board oversightnoNo IntermediateFull Identical 2025 spec line 78
2.3.2 ghg_reduction_target_setShort-term (i.e., 5- to 10-years) GHG emission reduction target noNoyes_not_parisYes, but it is not Paris-alignedyes_paris_not_validatedYes, and it is Paris-aligned (covering Scope 1, 2, & material Scope 3), and it has not been validated by a third party (e.g., SBTi)yes_paris_validatedYes, and it is Paris-aligned, and it has been validated by a third party (e.g., SBTi) IntermediateFull Identical 2025 spec line 79
2.3.3 long_term_net_zero_goal_setLong-term net zero goal no_planNo - and no plan to set one (e.g. lack of viable pathway)no_establish_soonNo - but we plan to establish this in the near term (<2 years)no_a_goal_but_not_net_zeroNo - we have a long-term goal but not fully aligned with a net zero pathway (i.e., NZ emissions by 2050 or sooner)yesYes - aligned with a net zero pathway (i.e., NZ emissions by 2050 or sooner) IntermediateFull Identical 2025 spec line 80
2.3.4 year_on_year_emissions_profileYear-on-Year emissions profile in line with net zero pathway yesYesnoNono_but_a_planNo but plan to in the next 12 months Full Identical 2025 spec line 81
2.3.4.1 year_on_year_emissions_profile_qualitativePlease elaborate (on 2.3.4) Free text (string) Optional Optional Identical 2025 spec line 82
2.3.5 contribution_to_climate_solutionsContribution to Climate Solutions as defined by GFANZ (High level assessment only) yes_decarbonisation_enablerYes - Decarbonisation Enabler (>50% revenue)yes_emerging_enablerYes - Emerging Enabler (>10% revenue)noNo Full Identical 2025 spec line 83
2.4.1 total_energy_consumptionTotal energy consumptionChanged kWh float (positive) IntermediateFull If prior-year (PY) data is used because current-year data is not available, please state this in the COMMENTS column. Changed Metric description updated in line with the 2026 template 2025 spec line 84
2.4.2 energy_consumption_renewableRenewable energy consumptionChanged kWh float (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_energy_consumption'. If prior-year (PY) data is used because current-year data is not available, please state this in the COMMENTS column. Changed Metric description updated in line with the 2026 template 2025 spec line 85
2.5.1 total_emissions_to_waterEmissions to water tonnes (metric) float (positive) Full Identical 2025 spec line 86
2.5.2 quantity_hazardous_radioactive_waste_generatedHazardous and radioactive waste generated tonnes (metric) float (positive) Full Identical 2025 spec line 87
2.5.3 circular_economy_principlesApplication of the circular economy principlesChanged yesYesnoNo IntermediateFull Changed Metric description updated in line with the 2026 template 2025 spec line 88
2.6.1 sites_affecting_biodiversity_areasActivities negatively affecting biodiversity-sensitive areas yesYesnoNo Full Identical 2025 spec line 89
3.1.1 number_of_ftes_end_of_report_year_femaleNumber of female Full-Time Equivalent (FTE) employees FTEs float (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_ftes_end_of_report_year'. Identical 2025 spec line 90
3.1.2 number_of_ftes_end_of_report_year_non_binaryNumber of non-binary Full-Time Equivalent (FTE) employees FTEs float (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_ftes_end_of_report_year'. Identical 2025 spec line 91
3.1.3 number_of_ftes_end_of_report_year_non_disclosedNumber of other Full-Time Equivalent (FTE) employees (prefer not to disclose gender) FTEs float (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_ftes_end_of_report_year'. Identical 2025 spec line 92
3.1.4 number_of_ftes_end_of_report_year_maleNumber of male Full-Time Equivalent (FTE) employees FTEs float (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_ftes_end_of_report_year'. Identical 2025 spec line 93
3.1.5 total_csuite_employeesTotal number of C-suite employees people integer (positive) IntermediateFull Identical 2025 spec line 94
3.1.6 number_of_csuite_femaleNumber of female C-suite employees people integer (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_csuite_employees'. Identical 2025 spec line 95
3.1.7 number_of_csuite_non_binaryNumber of non-binary C-suite employees people integer (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_csuite_employees'. Identical 2025 spec line 96
3.1.8 number_of_csuite_non_disclosedNumber of other C-suite employees (prefer not to disclose gender) people integer (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_csuite_employees'. Identical 2025 spec line 97
3.1.9 number_of_csuite_maleNumber of male C-suite employees people integer (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_csuite_employees'. Identical 2025 spec line 98
3.1.10 total_founders_still_employedTotal number of founders still employed people integer (positive) MinimumIntermediateFull Identical 2025 spec line 99
3.1.11 number_of_founders_still_employed_femaleNumber of female founders still employed people integer (positive) MinimumIntermediateFull If this value is provided, a value is strongly recommended for 'total_founders_still_employed'. Identical 2025 spec line 100
3.1.12 number_of_founders_still_employed_non_binaryNumber of non-binary founders still employed people integer (positive) MinimumIntermediateFull If this value is provided, a value is strongly recommended for 'total_founders_still_employed'. Identical 2025 spec line 101
3.1.13 number_of_founders_still_employed_non_disclosedNumber of other founders still employed (prefer not to disclose gender) people integer (positive) MinimumIntermediateFull If this value is provided, a value is strongly recommended for 'total_founders_still_employed'. Identical 2025 spec line 102
3.1.14 number_of_founders_still_employed_maleNumber of male founders still employed people integer (positive) MinimumIntermediateFull If this value is provided, a value is strongly recommended for 'total_founders_still_employed'. Identical 2025 spec line 103
3.1.15 number_of_ftes_with_recognised_disabilitiesNumber of full-time equivalent employees with recognised disabilities in accordance with local jurisdictionsNew in 2026 FTEs float (positive) Full If this value is provided, a value is strongly recommended for 'total_ftes_end_of_report_year'. Should not exceed 'total_ftes_end_of_report_year'. (The 2026 template lists the unit as headcount; FTE values may be decimal, so decimals are permitted.) New NEW metric (2026)
3.2.1 unadjusted_gender_pay_gap% Unadjusted gender pay gap % float in range -100<=x<=100 Full Identical 2025 spec line 104
3.3.5 number_of_new_hires_ma_fteNew Hires due to M&A FTEs float (positive) IntermediateFull Identical 2025 spec line 109
3.3.6 number_of_leavers_ma_fteLeavers due to M&A FTEs float (positive) IntermediateFull Identical 2025 spec line 110
3.3.7 number_of_organic_net_new_hires_fteOrganic Net New Hires FTEs float (positive or negative) IntermediateFull Identical 2025 spec line 111
3.3.8 number_of_total_net_new_hires_fteTotal Net New Hires FTEs float (positive or negative) IntermediateFull Identical 2025 spec line 112
3.3.9 turnover_fteAnnual Turnover for FTEsChanged FTEs float (positive) IntermediateFull Changed Metric description updated in line with the 2026 template 2025 spec line 113
3.3.10 number_of_total_leavers_fteTotal LeaversNew in 2026 FTEs float (positive) IntermediateFull 'turnover_fte' (3.3.9) should equal Total Leavers minus 'number_of_leavers_ma_fte' (3.3.6). New NEW metric (2026)
3.3.11 number_of_total_new_hires_fteTotal New HiresNew in 2026 FTEs float (positive) IntermediateFull Should equal 'number_of_total_net_new_hires_fte' (3.3.8) + 'number_of_total_leavers_fte' (3.3.10). New NEW metric (2026)
3.4.1 implements_employee_survey_questionnairesImplementation of an employee survey yesYesnoNono_but_a_planNo but plan to in the next 12 months IntermediateFull Identical 2025 spec line 114
3.4.2 percentage_employees_responding_employee_survey% employees responding to survey % float (positive) in range 0<=x<=100 Full Identical 2025 spec line 115
3.4.3 implemented_whistleblower_procedureWhistleblower procedure yes_eu_alignedYes (aligned with the EU Whistleblower Directive)yes_not_eu_alignedYes (not aligned with the EU Whistleblower Directive)noNono_but_a_planNo (but plan to in the next 12 months) IntermediateFull Identical 2025 spec line 116
3.6.1 number_of_workrelated_injuriesNumber of work-related injuries injuries integer (positive) IntermediateFull Identical 2025 spec line 117
3.6.1.1 workrelated_injuries_qualitativePlease elaborate on major injuries and any actions taken Free text (STRING) Conditional Only strongly recommended if 3.6.1 > 0. Otherwise should be marked as 'not_applicable' in STATUS column. Identical 2025 spec line 118
3.6.2 number_of_workrelated_fatalitiesNumber of work-related fatalities fatalities integer (positive) IntermediateFull Identical 2025 spec line 119
3.6.3 days_lost_due_to_injuryDays lost due to injury (temporary incapacity) days float (positive) IntermediateFull Identical 2025 spec line 120
3.7.1 human_rights_due_diligence_processHuman rights due diligence yesYesnoNono_but_a_planNo but plan to in the next 12 months Full Identical 2025 spec line 121
4.1.1 total_number_of_board_membersTotal number of board members people integer (positive) IntermediateFull Identical 2025 spec line 122
4.1.2 number_of_board_members_femaleNumber of female board members people integer (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_number_of_board_members'. Identical 2025 spec line 123
4.1.3 number_of_board_members_non_binaryNumber of non-binary board members people integer (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_number_of_board_members'. Identical 2025 spec line 124
4.1.4 number_of_board_members_non_disclosedNumber of other board members (prefer not to disclose gender) people integer (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_number_of_board_members'. Identical 2025 spec line 125
4.1.5 number_of_board_members_maleNumber of male board members people integer (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_number_of_board_members'. Identical 2025 spec line 126
4.1.6 number_of_board_members_underrepresented_groupsNumber of board members from under-represented groups (to the extent legally allowed) people integer (positive) Full If this value is provided, a value is strongly recommended for 'total_number_of_board_members'. Identical 2025 spec line 127
4.1.7 number_of_independent_board_membersNumber of independent board membersChanged people integer (positive) IntermediateFull If this value is provided, a value is strongly recommended for 'total_number_of_board_members'. Changed Requirement level changed to Intermediate, Full 2025 spec line 128
4.2.1 number_of_data_breachesNumber of data breachesChanged breaches integer (positive) IntermediateFull Changed Requirement level changed to Intermediate, Full 2025 spec line 129
4.2.1.1 data_breaches_qualitativeQualitative information on data breachesChanged Free text (STRING) Conditional Only strongly recommended if 4.2.1 > 0. Otherwise should be marked as 'not_applicable' in STATUS column. Changed Interdependency corrected to 4.2.1 > 0; Requirement level changed to Intermediate, Full 2025 spec line 130
4.2.2.1 cyber_scheduled_scansScheduled vulnerability scansChanged yesYesnoNo IntermediateFull Changed Requirement level changed to Intermediate, Full 2025 spec line 132
4.2.2.2 cyber_penetration_testingPenetration testing (i.e., human-facilitated testing)Changed yesYesnoNo IntermediateFull Changed Requirement level changed to Intermediate, Full 2025 spec line 133
4.2.2.3 cyber_lifecycle_security_testingSoftware development lifecycle security testing (e.g., static/dynamic code analysis, software composition analysis, etc.)Changed yesYesnoNo IntermediateFull Changed Requirement level changed to Intermediate, Full 2025 spec line 134
4.2.2.4 cyber_otherOtherChanged yesYesnoNo IntermediateFull Changed Requirement level changed to Intermediate, Full 2025 spec line 135
4.2.2.4.1 cyber_other_specifyIf Other - Please specifyChanged Free text (STRING) Conditional Only strongly recommended if 4.2.2.4 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Changed Requirement level changed to Intermediate, Full 2025 spec line 136
4.2.2.5 cyber_no_programmeWe do not have a cyber vulnerability management programmeChanged yesYesnoNo IntermediateFull Changed Requirement level changed to Intermediate, Full 2025 spec line 137
4.3.1 supply_chain_esg_screeningSupply chain screening for ESG-related issuesNew in 2026 yes_all_suppliersYes, for all suppliers (e.g., >90% of purchases)yes_significant_suppliersYes, for all significant suppliers (e.g., >50% of purchases)yes_some_suppliersYes, for some suppliersno_not_in_placeNo, not in placeno_not_applicableNo, not applicable/material Full New NEW metric (2026)
4.3.2 climate_physical_risk_assessmentProcess to assess climate-related physical risksNew in 2026 yes_own_operationsYes, in its own operationsyes_own_operations_and_supply_chainYes, both in its own operations and in its supply chainyes_supply_chainYes, in its supply chainnoNo Full New NEW metric (2026)
PAI 1.2 total_scope_2_emissions_location_basedTotal Scope 2 GHG emissions (location-based) tCO2e float (positive) Optional Identical 2025 spec line 138
PAI 1.3 total_scope_2_emissions_market_basedTotal Scope 2 GHG emissions (market-based) tCO2e float (positive) Optional Identical 2025 spec line 139
PAI 1.5 total_ghg_emissions_location_basedTotal GHG emissions (calculated using location-based Scope 2 emissions) tCO2e float (positive) Optional Identical 2025 spec line 140
PAI 1.6 total_ghg_emissions_market_basedTotal GHG emissions (calculated using market-based Scope 2 emissions) tCO2e float (positive) Optional Identical 2025 spec line 141
PAI 4.1 active_in_fossil_sectorActive in the fossil fuel sector yesYesnoNo Optional Identical 2025 spec line 142
PAI 5.2 non_renewable_energy_consumptionNon-renewable energy consumption (from non-renewable energy sources) kWh float (positive) Optional Identical 2025 spec line 143
PAI 5.4 total_energy_productionTotal energy production kWh float (positive) Optional Identical 2025 spec line 144
PAI 5.5 non_renewable_energy_productionNon-renewable energy production (from non-renewable energy sources) kWh float (positive) Optional Identical 2025 spec line 145
PAI 5.6 renewable_energy_productionRenewable energy production (from renewable energy sources) kWh float (positive) Optional Identical 2025 spec line 146
PAI 6.1 high_impact_climate_section_a_agriculture_forestry_fishingSection A 'Agriculture, forestry and fishing' yesYesnoNo Optional Identical 2025 spec line 147
PAI 6.1.1 high_impact_climate_section_a_agriculture_forestry_fishing_energy_consumption_gwhIf Section A 'Agriculture, forestry and fishing' - Energy consumption in GWh GWh float (positive) Optional Identical 2025 spec line 148
PAI 6.1.2 high_impact_climate_section_a_agriculture_forestry_fishing_gross_revenueIf Section A 'Agriculture, forestry and fishing' - Gross revenue currency (from 0.1.12) float (positive) Optional Identical 2025 spec line 149
PAI 6.2 high_impact_climate_section_b_mining_quarryingSection B 'Mining and quarrying' yesYesnoNo Optional Identical 2025 spec line 150
PAI 6.2.1 high_impact_climate_section_b_mining_quarrying_energy_consumption_gwhIf Section B 'Mining and quarrying' - Energy consumption in GWh GWh float (positive) Optional Identical 2025 spec line 151
PAI 6.2.2 high_impact_climate_section_b_mining_quarrying_gross_revenueIf Section B 'Mining and quarrying' - Gross revenue currency (from 0.1.12) float (positive) Optional Identical 2025 spec line 152
PAI 6.3 high_impact_climate_section_c_manufacturingSection C 'Manufacturing' yesYesnoNo Optional Identical 2025 spec line 153
PAI 6.3.1 high_impact_climate_section_c_manufacturing_energy_consumption_gwhIf Section C 'Manufacturing' - Energy consumption in GWh GWh float (positive) Optional Identical 2025 spec line 154
PAI 6.3.2 high_impact_climate_section_c_manufacturing_gross_revenueIf Section C 'Manufacturing' - Gross revenue currency (from 0.1.12) float (positive) Optional Identical 2025 spec line 155
PAI 6.4 high_impact_climate_section_d_electricity_gas_steam_air_conditioning_supplySection D 'Electricity, gas, steam and air conditioning supply' yesYesnoNo Optional Identical 2025 spec line 156
PAI 6.4.1 high_impact_climate_section_d_electricity_gas_steam_air_conditioning_supply_energy_consumption_gwhIf Section D 'Electricity, gas, steam and air conditioning supply' - Energy consumption in GWh GWh float (positive) Optional Identical 2025 spec line 157
PAI 6.4.2 high_impact_climate_section_d_electricity_gas_steam_air_conditioning_supply_gross_revenueIf Section D 'Electricity, gas, steam and air conditioning supply' - Gross revenue currency (from 0.1.12) float (positive) Optional Identical 2025 spec line 158
PAI 6.5 high_impact_climate_section_e_water_supply_sewerage_waste_management_remediation_activitiesSection E 'Water supply, sewerage, waste management and remediation activities' yesYesnoNo Optional Identical 2025 spec line 159
PAI 6.5.1 high_impact_climate_section_e_water_supply_sewerage_waste_management_remediation_activities_energy_consumption_gwhIf Section E 'Water supply, sewerage, waste management and remediation activities' - Energy consumption in GWh GWh float (positive) Optional Identical 2025 spec line 160
PAI 6.5.2 high_impact_climate_section_e_water_supply_sewerage_waste_management_remediation_activities_gross_revenueIf Section E 'Water supply, sewerage, waste management and remediation activities' - Gross revenue currency (from 0.1.12) float (positive) Optional Identical 2025 spec line 161
PAI 6.6 high_impact_climate_section_f_constructionSection F 'Construction' yesYesnoNo Optional Identical 2025 spec line 162
PAI 6.6.1 high_impact_climate_section_f_construction_energy_consumption_gwhIf Section F 'Construction' - Energy consumption in GWh GWh float (positive) Optional Identical 2025 spec line 163
PAI 6.6.2 high_impact_climate_section_f_construction_gross_revenueIf Section F 'Construction' - Gross revenue currency (from 0.1.12) float (positive) Optional Identical 2025 spec line 164
PAI 6.7 high_impact_climate_section_g_wholesale_retail_trade_repair_motor_vehicles_motorcyclesSection G 'Wholesale and retail trade, repair of motor vehicles and motorcycles' yesYesnoNo Optional Identical 2025 spec line 165
PAI 6.7.1 high_impact_climate_section_g_wholesale_retail_trade_repair_motor_vehicles_motorcycles_energy_consumption_gwhIf Section G 'Wholesale and retail trade, repair of motor vehicles and motorcycles' - Energy consumption in GWh GWh float (positive) Optional Identical 2025 spec line 166
PAI 6.7.2 high_impact_climate_section_g_wholesale_retail_trade_repair_motor_vehicles_motorcycles_gross_revenueIf Section G 'Wholesale and retail trade, repair of motor vehicles and motorcycles' - Gross revenue currency (from 0.1.12) float (positive) Optional Identical 2025 spec line 167
PAI 6.8 high_impact_climate_section_h_transportation_storageSection H 'Transportation and storage' yesYesnoNo Optional Identical 2025 spec line 168
PAI 6.8.1 high_impact_climate_section_h_transportation_storage_energy_consumption_gwhIf Section H 'Transportation and storage' - Energy consumption in GWh GWh float (positive) Optional Identical 2025 spec line 169
PAI 6.8.2 high_impact_climate_section_h_transportation_storage_gross_revenueIf Section H 'Transportation and storage' - Gross revenue currency (from 0.1.12) float (positive) Optional Identical 2025 spec line 170
PAI 6.9 high_impact_climate_section_m_real_estate_activitiesSection M 'Real estate activities'Changed yesYesnoNo Optional Changed Section L renamed to Section M (NACE Rev. 2.1); compound ID renamed from high_impact_climate_section_l_real_estate_activities 2025 spec line 171
PAI 6.9.1 high_impact_climate_section_m_real_estate_activities_energy_consumption_gwhIf Section M 'Real estate activities' - Energy consumption in GWhChanged GWh float (positive) Optional Changed Section L renamed to Section M (NACE Rev. 2.1); compound ID renamed from high_impact_climate_section_l_real_estate_activities_energy_consumption_gwh 2025 spec line 172
PAI 6.9.2 high_impact_climate_section_m_real_estate_activities_gross_revenueIf Section M 'Real estate activities' - Gross revenueChanged currency (from 0.1.12) float (positive) Optional Changed Section L renamed to Section M (NACE Rev. 2.1); compound ID renamed from high_impact_climate_section_l_real_estate_activities_gross_revenue 2025 spec line 173
PAI 10.1 violating_ungp_oecdInvolvement in violations of the UNGC principles or OECD Guidelines for Multinational Enterprises yesYesnoNo Optional Identical 2025 spec line 174
PAI 10.1.1 type_of_violations_ungc_oecd_guidelinesIf yes - Type of violations the company is involved withChanged oecd_guidelines_for_multinational_enterprisesOECD Guidelines for Multinational Enterprisesun_guiding_principles_on_business_human_rightsUNGC Guiding Principles on Business and Human RightsbothBoth OECD and UNGC Conditional Only strongly recommended if PAI 10.1 = 'yes'. Otherwise should be marked as 'not_applicable' in STATUS column. Changed Interdependency reference corrected to PAI 10.1 2025 spec line 175
PAI 11.1 has_processes_monitor_ungp_oecdPolicies to monitor compliance with the UNGC principles or OECD Guidelines for Multinational Enterprises or grievance/complaints handling mechanisms to address violations of the UNGC principles or OECD Guidelines for Multinational Enterprises yesYesnoNo Optional Identical 2025 spec line 176
PAI 14.1 involved_in_controversial_weaponsInvolvement in the manufacture or selling of controversial weapons yesYesnoNo Optional Identical 2025 spec line 177