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S.06.04 - Climate change-related risks to investments

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General comments:

This template shall be reported in case of regular reporting even if no KPI is provided. In case no KPI is reported a justification is necessary to be provided in R0040/C0010 and/or R0050/C0010.

This section relates to annual submission of information for individual entities.

This template contains information on the share of investments exposed to climate changerelated transition and physical risk. As an input to computing the share of investments exposed to transition risk, undertakings are required to report four-digit level NACE codes for NACE sections A to N in the List of assets S.06.02. For physical risk, undertakings are required to report in a standardised manner on the location of properties in the List of assets S.06.02.

R0010/C001 0	Climate change-related transition risk - KPI	Proportion of the Solvency II value of investments exposed to transition risk, in relation to total of investments. Undertakings may use their own methodology to compute the KPI. The identification of investments exposed to transition risk shall be consistent with the classification made and reported through the four-digit level NACE codes for NACE sections A to N, as prescribed in S.06.02.
R0020/C001 0	Climate change-related physical risk - KPI	Proportion of the Solvency II value of property exposed to physical risk, in relation to total of property. Undertakings can use their own methodology to compute the KPI. The identification of properties exposed to physical risk should be consistent with the identification made, in C0190 Item Title in S.06.02.
R0030/C001 0	Justification for not reporting climate change related transition risk - KPI	Explanation of why the KPI on climate change-related transition risk was not reported (e.g. not material).
R0040/C001 0	Justification for not reporting climate change related physical risk - KPI	Explanation of why the KPI on climate change-related physical risk was not reported (e.g. not material).