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Principal Adverse Impact disclosures under the Sustainable Finance Disclosure Regulation

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<title>Principal Adverse Impact disclosures  under the Sustainable Finance Disclosure Regulation</title>
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<abstract displayLabel="Summary">This annual report, prepared by the Joint Committee of the European Supervisory Authorities, analyzes the evolution and quality of Principal Adverse Impact (PAI) disclosures in the financial sector, in accordance with the SFDR Regulation. The document evaluates both entity-level and product-level statements, based on surveys of national authorities and the analysis of public and market data</abstract>
<note>Annual Report to the Commission under Article 18 of Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector</note>
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<title>Final Report on draft Regulatory Technical Standards
 : on the review of PAI and financial product disclosures in the SFDR</title>
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<publisher>Brussels : EBA  : ESMA : EIOPA, 2023</publisher>
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