Quantitative Disclosures

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Under SFDR, the PAI Statement must include a description of principal adverse sustainability impacts and any related actions planned or taken by the manager as well as other information.

The various aspects of this description are more fully set out in the RTS — it requires managers to publish quantitative data on 14 key indicators (nine indicators related to the environment, with the remaining five covering social factors) for assessing adverse sustainability impacts across a range of ESG factors, with additional indicators applicable to investments in sovereigns and supra-nationals, and investments in real estate assets.

In addition to the 14 key indicators set out above, managers must report against at least one additional environmental indicator and one additional social indicator. The template for reporting against the indicators is available in the annexes to the RTS.