Article 6
Rules on the disclosures
1. Persons drawing up the crypto-asset white papers referred to in Articles 6, 19 and 51 of Regulation (EU) 2023/1114 and crypto-asset service providers shall disclose in the section ‘General information’ in Table 2 of the Annex all of the following information:
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(a) |
the name and the legal entity identifier of the person drawing up the crypto-asset white paper or crypto-asset service provider as reported, respectively pursuant to Commission Implementing Regulation (EU) 2024/2984 (9) or to the Commission Delegated Regulation (EU) 2025/305 (10); |
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(b) |
information on the features of the consensus mechanisms used for the validation of transactions and for the maintenance of the integrity of the distributed ledger, of transactions and the incentive structure as reported pursuant to Implementing Regulation (EU) 2024/2984; |
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(c) |
the reference period of the statement, and the period for which estimates are used. |
2. Where, pursuant to Article 2(2), persons drawing up crypto-asset white papers use information obtained from other crypto-asset white papers in order to comply with Article 4 they shall provide the name and relevant identifier of the person drawing up that other crypto-asset white paper in the section on ‘Sources and methodologies’ of the relevant Table of the Annex.
3. Where, pursuant to Article 66(5) of Regulation (EU) 2023/1114, crypto-asset service providers use information obtained from crypto-asset white papers in order to comply with Article 5, they shall provide the name and relevant identifier of the person drawing up that white paper in the section on ‘Sources and methodologies’ of the relevant Table of the Annex.
4. Where the information referred to in Tables 2, 3 or 4 of the Annex was subject to a verification by one or more third parties, the names of those third parties shall be indicated in the section on ‘Sources and methodologies’ of the relevant Table of the Annex.
5. The methodologies used to calculate the climate and other environment-related indicators shall be rigorous, systematic, objective, capable of validation and applied continuously.
The information referred to in Table 2, field S.8, Table 3, fields S.10 and S.11, and Table 4, fields S.17 and S.18, of the Annex shall be calculated in accordance with the calculation guidance in point AR 32 of Appendix A to the ESRS E1 in Annex I to Delegated Regulation (EU) 2023/2772.
The information referred to in Table 3, fields S.12, S.13 and S.14, and Table 4, fields S.19, S.20 and S.21, of the Annex shall be calculated in accordance with the calculation guidance in points AR 39, 43, 45, 46 and 47 of Appendix A to the ESRS E1 in Annex I of Delegated Regulation (EU) 2023/2772.
6. Where DLT network nodes use mechanisms to off-set their energy consumption and GHG emissions, the use of these mechanisms may be separately disclosed in the section ‘Sources and methodologies’ of Tables 2, 3 and 4 of the Annex. The effect of such off-setting mechanisms shall not be taken into account when calculating the climate and other environment-related indicators.
7. Where information relating to the climate and other environment-related indicators is not readily available, the information referred to in Article 6(1), first subparagraph, point (j), Article 19(1), first subparagraph, point (h), Article 51(1), point (g), or Article 66(5) of Regulation (EU) 2023/1114 shall contain estimates, together with details of the best efforts used to obtain that information, including by conducting additional research, cooperating with third party data providers or external experts or making reasonable assumptions.
Those details shall be indicated in the section on ‘Sources and methodologies’ of Tables 2, 3 and 4 of the Annex and shall include:
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(a) |
the fact that estimates have been used and a clear indication of which sustainability indicators are provided based on estimates; |
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(b) |
the methodology used to calculate the climate and other environment-related indicators, including a description of deviations from the calculation guidance referred to in paragraph 5, second and third subparagraphs, an explanation of the reasons for such deviations, and the main assumptions and precautionary principles underlying those estimates. |
8. In the section on ‘Sources and methodologies’ of Tables 2, 3 and 4 of the Annex the following information may be provided:
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(a) |
the methodology to estimate missing, unreported, or underreported metrics; |
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(b) |
the external datasets used in the estimation of missing, unreported or underreported metrics; |
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(c) |
the name and a hyperlink to the website of the external provider of the data on which the estimates are based, where relevant; and |
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(d) |
the methodology used to offset their energy consumption in accordance with paragraph 6, where relevant. |
Where any information referred to in points (a) to (d) is not provided, it shall be indicated in a clear manner that that information is not included.
(9) Commission Implementing Regulation (EU) 2024/2984 of 29 November 2024 laying down implementing technical standards for the application of Regulation (EU) 2023/1114 of the European Parliament and of the Council with regard to forms, formats and templates for the crypto-asset white papers (OJ L, 2024/2984, 3.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/2984/oj).
(10) Commission Delegated Regulation (EU) 2025/305 of 31 October 2024 supplementing Regulation (EU) 2023/1114 of the European Parliament and of the Council with regard to regulatory technical standards specifying the information to be included in an application for authorisation as a crypto-asset service provider (OJ L, 2025/305, 31.3.2025, ELI: http://data.europa.eu/eli/reg_del/2025/305/oj).