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Joint Committee Report on Principal Adverse Impact disclosures under the Sustainable Finance Disclosure Regulation
Fourth annual report by the ESAs on voluntary Principal Adverse Impact (PAI) disclosures under SFDR, assessing quality and compliance of sustainability-related disclosures at entity and product level.
European Insurance and Occupational Pensions Authority (EIOPA), European Banking Authority (EBA), European Securities and Markets Authority
Date Added
12 May 2026 at 03:30:48
Why it matters
Highlights improvements and ongoing challenges in ESG disclosure quality, identifies good and below average practices, and provides recommendations for further supervisory action and regulatory clarity.
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