Source: OJ L, 2025/422, 31.3.2025

Article 6 Rules on the disclosures

Summary What does Article 6 of the RTS on sustainability indicators say?

This is the central disclosure mechanics article of the regulation, building directly on the reporting obligations established in Articles 4 and 5.

It sets out in considerable detail how persons drawing up crypto-asset white papers and crypto-asset service providers must present and substantiate their sustainability disclosures.

Beyond specifying the mandatory content of the general information section, the article governs source attribution, methodology standards, the treatment of estimates when data is unavailable, and the handling of offsetting mechanisms — all of which feed into the structured tables in the Annex.

Important points:

Disclose entity identification, consensus mechanism features, incentive structure details, and the reference period in the General Information section of Table 2 of the Annex.
Calculate climate and environment-related indicators using the specific calculation guidance set out in ESRS E1 of Delegated Regulation (EU) 2023/2772, and where exact data is unavailable, use estimates accompanied by full disclosure of the methodology and assumptions in the Sources and Methodologies section.
Any offsetting mechanisms used by DLT network nodes may be separately disclosed, but their effect must not be factored into the calculation of climate and other environment-related indicators.

Springlex's summary of the article, a reading aid, not a substitute for the legal text.

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:
  1. 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);
  2. 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;
  3. the reference period of the statement, and the period for which estimates are used.
1. 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.
1. 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.
1. 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.
1. The methodologies used to calculate the climate and other environment-related indicators shall be rigorous, systematic, objective, capable of validation and applied continuously.
2. 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.
3. 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.
1. 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.
1. 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.
2. Those details shall be indicated in the section on ‘Sources and methodologies’ of Tables 2, 3 and 4 of the Annex and shall include:
  1. the fact that estimates have been used and a clear indication of which sustainability indicators are provided based on estimates;
  2. 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.
1. In the section on ‘Sources and methodologies’ of Tables 2, 3 and 4 of the Annex the following information may be provided:
  1. the methodology to estimate missing, unreported, or underreported metrics;
  2. the external datasets used in the estimation of missing, unreported or underreported metrics;
  3. the name and a hyperlink to the website of the external provider of the data on which the estimates are based, where relevant; and
  4. the methodology used to offset their energy consumption in accordance with paragraph 6, where relevant.
2. 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.

Table of contents

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