ESAs report notes progress in PAI disclosures but stresses need for more detail

PAI disclosures are designed to show how investment decisions negatively affect sustainability factors like the environment and people.

​Financial market participants are making a greater effort to comply with disclosure requirements, with a general improvement in the quality and accessibility of information provided to investors. That finding comes in the fourth annual report on Principal Adverse Impact (PAI) disclosures under the Sustainable Finance Disclosure Regulation (SFDR) published by

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