Details
- Publication date
- 30 October 2024
Description
The Report assesses both entity and product-level Principal Adverse Impact (PAI) disclosures under the SFDR. These disclosures aim at showing the negative impact of financial institutions’ investments on the environment and people and the actions taken by asset managers, insurers, investment firms, banks and pension funds to mitigate them.
Files
JC 2024 68 Final Joint ESAs 2024 Final Report on PAI disclosures (Article 18 SFDR).pdf