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ESAs publish 2024 Joint Report on principal adverse impacts disclosures under the Sustainable Finance Disclosure Regulation

The European Supervisory Authorities (EBA, EIOPA, ESMA) published their third annual report assessing entity and product-level Principal Adverse Impact (PAI) disclosures under SFDR, noting improved accessibility and quality of disclosures and providing recommendations for convergent supervision.

European Banking Authority

Date Added

18 April 2026 at 18:30:53

Why it matters

Highlights progress and ongoing challenges in sustainability-related disclosures, with practical recommendations for supervisors and the European Commission to enhance market practices and regulatory oversight.

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