Principal Adverse Impact indicator (PAI)

Print  Save to PDF  Share

Adverse impact indicators that in the EU must be calculated. Under SFDR, reporting of some PAIs is mandatory while for others it is voluntary.  They focus on standard environmental, social and governance (ESG) factors that investors are used to following. The compulsory factors range from carbon emissions, fossil fuel exposure and waste levels (E) to gender diversity and due diligence over human rights (S) and a company’s record on exposure to corruption, bribery or other scandals (G).

Links

EU SFDR Solution: Disclosing Principal Adverse Impact Indicators
SFDR’s Principal Adverse Impacts Indicators on course to change