ESG Data Guide 2025

Iceberg Data Lab - Green/Brown Share

Data category

Environmental data

The data offers solutions for:

  • Carbon footprinting
  • Reporting: EU Regulations

Who are the data users?

Financial institutions

Brief description of the data offering

IDL calculates the Green Share as the percentage of a company’s revenue, CapEx, or OpEx that is aligned with the EU Taxonomy’s definition of sustainable or “green” activities. This is based on the NACE classification, using a bottom-up approach at the product/activity level, with modeling to fill gaps where companies do not disclose full data. The methodology is aligned with the criteria of eligibility, substantial contribution, DNSH (Do No Significant Harm), and compliance with Minimum Social Safeguards. This Green Share can be used for calculating key regulatory metrics like the Green Asset Ratio (GAR) for banks, as well as for portfolio reporting and benchmarking against peers.⁠

Where and how do you source your data?

Company-reported data and sustainability reports, when available and reliable. If company data is not available or incomplete, IDL models the data using sector, commodity, and geography-specific parameters.⁠⁠​
 
Open-source databases provided by governments, central banks, and scientific organizations.⁠⁠​
 
Life Cycle Assessment (LCA) databases and financial/environmental datasets for product-level impacts.⁠⁠​
 
Physical flows and input-output models (such as their proprietary Wunderpus model) to estimate emissions through the entire value chain, covering scopes 1, 2, and 3 for high granularity and sector comparability.⁠⁠⁠⁠​
 
Independent scientific studies and internationally recognized frameworks (e.g., IPCC, IEA, SBTi, TNFD, PBAF) for methodologies and benchmark data.⁠

What is the cost for your data offering?

Pricing depends on coverage requirements, and can be provided upon request at [email protected]

Contacts

[email protected]