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MetricClimate risks, opportunities and financial effects

EU Paris-aligned Benchmark exclusion status

Measurement answer

What this metric measures

EU Paris-aligned Benchmark exclusion status is a criterion-specific table assessing whether an undertaking is excluded under the applicable administrator methodology and legal edition, with observed evidence and thresholds kept separate.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Assessment date with stated evidence period
Aggregation
No numeric aggregation — legal criteria remain separate
Pillar
Environmental
Topic
Climate risks, opportunities and financial effects
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Criterion-specific exclusion assessment for an undertaking within the named EU Paris-aligned Benchmark or administrator assessment scope, using Article 12 of Commission Delegated Regulation (EU) 2020/1818 under the declared consolidated legal edition and assessment date.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    EU sustainable-finance rules

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated text as of 19 January 2026
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Articles 12 and 13, consolidated PDF pages 7 to 8
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Assessment date with stated evidence period

Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.

Table fields and units

  • Article 12 exclusion criterion
  • Status (excluded / not excluded / indeterminate)
  • Observed value (% of criterion-defined revenue, g CO₂e/kWh, or categorical evidence)
  • Legal threshold (same criterion-signed unit as observed value)
  • Evidence date, source and estimation flag
  • Indeterminate reason

Published dimensions

  • EU Paris-aligned Benchmark exclusion criterion
  • Benchmark administrator
  • Benchmark or assessment scope
  • Legal edition
  • Assessment date
  • Company or issuer
  • Estimation status

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    Commission Delegated Regulation (EU) 2020/1818 on minimum standards for EU Climate Transition Benchmarks and EU Paris-aligned Benchmarks

    Publisher
    European Commission
    Edition
    Consolidated text as of 19 January 2026
    Locator
    Articles 12 and 13, consolidated PDF pages 7 to 8

    Supports: Official publisher reference linked specifically to the Sustopedia metric “EU Paris-aligned Benchmark exclusion status”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Commission Delegated Regulation (EU) 2020/1818 consolidated as of 19 January 2026, Articles 12 and 13.

  • Benchmark administrator, benchmark or assessment scope and assessment date
  • Applicable consolidated legal edition and Article 12 criterion
  • Criterion status as excluded, not excluded or indeterminate
  • Observed value and legal threshold stored separately using the same criterion-signed unit
  • For revenue thresholds, numerator as criterion-related revenue and denominator as compatible total revenue, expressed as a percentage
  • For electricity intensity, grams of CO₂e numerator and kilowatt-hour electricity denominator
  • Evidence source, data period, estimation flag and administrator methodology
  • Missing evidence or incomplete criteria represented as indeterminate with a reason

Record-specific limitations

  • Eligibility can vary with assessment date, source data, estimation approach and administrator application.
  • Not excluded is not a sustainability endorsement, and indeterminate must not be treated as not excluded.
  • Categorical evidence, percentages of revenue and electricity emissions intensity are different criterion units.
  • An overall result requires complete criterion rows and an admitted legal decision method; this record does not execute that method.
  • The legal consolidation and administrator methodology must be rechecked before use.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.