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Report on the Principal Adverse Impact disclosures under the Sustainable Finance Disclosure Regulation
The ESAs' fourth annual report reviews the extent and quality of voluntary disclosures of principal adverse impacts (PAIs) under the SFDR, noting improvements and ongoing challenges.
ESMA, EBA, EIOPA
Date Added
19 April 2026 at 12:46:24
Why it matters
Assesses market practice and provides recommendations for national authorities and the European Commission to enhance PAI disclosures and supervision.
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