Great Fund Insights - New SFDR Principle Adverse Impacts (PAI) regime - key points
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The most innovative and challenging aspect of the EU’s Sustainable Finance Disclosure Regulation (SFDR) is probably the new principal adverse impacts or PAI regime.
This is being introduced in stages, starting from 10 March 2021. But when in full effect, it will require relevant firms to provide extensive disclosures on various ESG related matters, including greenhouse gas emissions and other indicators, in a (controversial) template format. This briefing gives further detail on the new regime and when its various strands will come into effect. Download the PDF for more information.
