| ESAs analyse the extent of voluntary disclosure of principal adverse impacts under the SFDR
September 28, 2023--The Joint Committee of the three European Supervisory Authorities (EBA, EIOPA and ESMA-the ESAs) today published their second annual Report on the extent of voluntary disclosure of principal adverse impacts under the Article 18 of the Sustainable Finance Disclosure Regulation (SFDR). |
| Similar to the approach adopted for 2022 Report, the ESAs launched a survey of National Competent Authorities to assess the current state of entity-level and product-level voluntary principal adverse impact (PAI) disclosures under the SFDR, and have developed a preliminary, indicative and non-exhaustive overview of good practices and areas that need improvement. |