Unified Metrics Library - SFDR - References to international standards

1. The section referred to in point (e) of Article 4(2) shall contain a description of the adherence of the financial market participant to responsible business conduct codes and internationally recognised standards for due diligence and reporting and, where relevant, the degree of their alignment with the objectives of the Paris Agreement.
2. The description shall contain:
   1. the adverse impact indicators used in the assessment of principal adverse sustainability impacts referred to in Article 6 to measure that adherence or alignment;
   2. the methodology and data used to measure that adherence or alignment, including a description of the scope of coverage, data sources and how the methodology forecasts the future performance of investee companies;
   3. where a forward-looking climate scenario is used, an identification of that scenario, including the name and provider of the scenario and when it was designed; and
   4. where a forward-looking climate scenario is not used, an explanation of why forwardlooking climate scenarios are not considered to be relevant by the financial market participant.